HS2022 Chapter 13: Lac; gums, resins and other vegetable saps and extracts — Practical Working Guide

  • Target (HS2022): Chapter 13
  • Chapter title (JP, ref only): ラック、ガム、樹脂その他の植物性液汁及びエキス
  • Country / practical assumption:Japan / Both (Import & Export)
    • HS is harmonized at 6-digit level. Japan (like most countries) uses national tariff line codes beyond HS6 for declarations/statistics—treat those as national codes (not HS).
  • Main assumed products & use cases (examples): shellac and natural resins for coatings/adhesives; gum arabic; botanical extracts for food/cosmetics; pectin and agar; guar/locust bean thickeners.

Sources used for HS scope and notes include WCO HS legal text extracts (HS2022/2017/2012/2007/2002). (世界税関機構)

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

  • Typical examples INCLUDED in this Chapter (3–6):
    • Gum arabic (Acacia gum) in raw/refined form (HS6: 1301.20). (世界税関機構)
    • Natural resins / gum-resins / oleoresins in crude form (e.g., frankincense, myrrh, dammar, mastic; shellac flakes as “lac”) (HS6: typically 1301.90). (世界税関機構)
    • Botanical saps/extracts (e.g., liquorice extract, hop extract, aloe extracts, ephedra extract) (HS6: 1302.12 / 1302.13 / 1302.14 / 1302.19). (世界税関機構)
    • Pectic substances (pectin) used as gelling agent/thickener (HS6: 1302.20). (世界税関機構)
    • Agar-agar (HS6: 1302.31) and guar/locust bean plant-derived thickeners (HS6: 1302.32). (世界税関機構)
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Liquorice extract that is sweetened beyond a specific threshold or put up as confectionery → typically Chapter 17 (1704). (The Chapter Note uses a 10% sucrose by weight threshold.) (世界税関機構)
    • Coffee/tea/maté extracts → typically 2101 (not Chapter 13). (世界税関機構)
    • Essential oils / concretes / absolutes / resinoids / extracted oleoresins → Chapter 33. (世界税関機構)
    • Medicaments → 3003/3004; diagnostic reagents (e.g., blood-grouping reagents) → 3822 (note-driven exclusion). (世界税関機構)
    • Tanning/dyeing extracts → 3201 / 3203. (世界税関機構)
    • Natural rubber / similar natural gums (e.g., balata, gutta-percha, chicle) → 4001. (世界税関機構)
  • The top practical decision points (1–3):
    1. Is it a crude vegetable sap/extract or plant-derived thickener vs a fragrance/essential oil preparation (often flips Chapter 13 ↔ Chapter 33). (世界税関機構)
    2. Is it still an “extract” vs a purified chemical isolate (often flips 1302 ↔ Chapter 29) or a medicament/diagnostic (often flips 1302 ↔ Chapter 30/38). (世界税関機構)
    3. For liquorice extract, confirm sugar addition/percentage and presentation (confectionery or not) (often flips 1302.12 ↔ 1704/2106). (世界税関機構)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • Controlled substances–adjacent items (e.g., opium; certain ephedra extracts): may trigger strict permits/inspections even if HS classification is clear. (世界税関機構)
    • Food ingredients/additives (pectin, agar, guar/locust bean gums): HS is only one layer; food import compliance may also apply. (厚生労働省)

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • GIR 1 (start from wording + Notes):
    For Chapter 13, the Chapter Note is a major “gatekeeper”: it explicitly tells you what stays in 13.02 and what must go elsewhere (sugar threshold, alcoholic beverage, essential oil type products, medicaments, etc.). (世界税関機構)
  • GIR 6 (choose the correct 6-digit subheading):
    Once you’re sure it’s within 13.01 vs 13.02, GIR 6 pushes you into the right HS6 bucket (e.g., 1302.31 agar-agar vs 1302.39 other thickeners). (世界税関機構)
  • Perspectives to avoid “classifying by product name only”:
    • Material/source: plant (or insect resin “lac”) source, and whether it’s derived from locust bean/guar vs other plants. (世界税関機構)
    • How it was obtained: water extract vs solvent extract; presence of odoriferous fractions suggesting Chapter 33. (世界税関機構)
    • Degree of purification: crude extract vs isolated compound (e.g., glycyrrhizin). (世界税関機構)
    • Composition thresholds: sucrose % (for liquorice extract), alkaloid % (poppy straw concentrates). (世界税関機構)

Terms used consistently in this guide:
Chapter = 2-digit; Heading = 4-digit; Subheading = 6-digit; Section = grouping of Chapters; Notes = Section/Chapter Notes that legally steer classification.

1-2. Decision flow (pseudo flowchart)

  • Step 1: Confirm the product family
    • Is it a natural gum/resin/gum-resin/oleoresin (think “sticky resinous solids”) → start at 13.01. (世界税関機構)
    • Is it a sap/extract or pectin/agar/plant-derived thickener → start at 13.02. (世界税関機構)
  • Step 2: Apply the Chapter 13 Note “exclusion tests”
    • If it’s an essential oil/concrete/absolute/resinoid/extracted oleoresin → move to Chapter 33. (世界税関機構)
    • If it’s a medicament or diagnostic reagent → move to Chapter 30/38. (世界税関機構)
    • If it’s liquorice extract with >10% sucrose or confectionery presentation → move to 1704. (世界税関機構)
    • If it’s natural rubber/chicle-like gum → move to 4001. (世界税関機構)
  • Step 3: Pick HS6 within the Heading
    • 13.01: gum arabic vs other
    • 13.02: specific named extracts (opium/liquorice/hops/ephedra) vs other; then pectin vs agar vs other thickeners, etc. (世界税関機構)
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • Chapter 13 vs Chapter 33 (extract vs essential oil/oleoresin/resinoid) (世界税関機構)
    • Chapter 13 vs Chapter 29 (extract vs isolated chemical constituents like glycosides) (世界税関機構)
    • Chapter 13 vs Chapter 17/21 (extract vs food/confectionery preparations) (世界税関機構)

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

  • Rule:
    • Chapter 13 has few Headings → list ALL. (Two headings: 1301, 1302.) (世界税関機構)
Heading (4-digit)Plain-English summaryTypical examples (products)Key decision criteria / exclusions / cautions
1301Natural gums/resins and similar resinous exudates (includes lac)Gum arabic; shellac (lac) flakes; frankincense/myrrh; dammar/copal; balsamsConfirm it’s a natural gum/resin (not rubber in 4001; not a prepared adhesive/coating product). Gum arabic has its own HS6.
1302Botanical saps/extracts and plant-derived gelling/thickening substancesLiquorice/hops/aloe/ephedra extracts; opium; pectin; agar-agar; guar/locust bean gumsApply the Chapter Note exclusions: sugar threshold for liquorice; alcoholic beverage; essential oil/oleoresin products; isolated chemicals; medicaments/diagnostics; tanning/dye extracts; natural rubber.

(Heading scope and HS6 structure per WCO HS2022 Chapter 13.) (世界税関機構)

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

Below are the most common “where the split happens” points that drive disputes.

Split group 1: 1301.20 (Gum arabic) vs 1301.90 (Other)

  • Where the split happens:
    • Gum arabic is singled out. Everything else in 13.01 goes to “Other”. (世界税関機構)
  • Information needed to decide:
    • Botanical source (Acacia species), common/technical name, and whether it is marketed as gum arabic.
    • Specs: solubility, viscosity, typical COA items (ash, moisture) to support identity.
  • Typical mistake pattern:
    • Classifying other plant gums (e.g., tragacanth, karaya) as gum arabic because the invoice says “natural gum.”

Split group 2: 1302.12 (Liquorice extract) vs 1704 (Confectionery) / other food preparations

  • Where the split happens:
    • Liquorice extract can be in 1302.12, but if it exceeds a sucrose threshold or is presented as confectionery, it is excluded from 13.02. (世界税関機構)
  • Information needed to decide:
    • Sucrose % by weight (lab/COA), and how it’s packed/sold (bulk ingredient vs retail confectionery).
  • Typical mistake pattern:
    • Using the same HS code for both bulk liquorice extract (ingredient) and sweetened retail liquorice products.

Split group 3: 1302.13 (Hop extract) vs Chapter 33 (extracted oleoresins / odoriferous substances)

  • Where the split happens:
    • Chapter 13 covers “hop extract,” but the Chapter Note excludes extracted oleoresins/resinoids/essential-oil-type products into Chapter 33. (世界税関機構)
  • Information needed to decide:
    • Extraction method/solvent (water/ethanol vs CO₂), aroma fraction, and SDS/COA identifying “oleoresin” or odoriferous constituents.
  • Typical mistake pattern:
    • Classifying CO₂ hop oleoresin as 1302.13 just because commercial name includes “extract.”

Split group 4: 1302.20 (Pectin) vs other thickeners / “prepared food additives”

  • Where the split happens:
  • Information needed to decide:
    • Whether the product is truly pectin-based vs a blend (pectin + sugar + acids) marketed as “jam-setting mix”.
    • Degree of modification (still pectin/pectinates/pectates or becomes a different chemical preparation).
  • Typical mistake pattern:
    • Treating any “gelling agent” as pectin, or classifying “pectin mixes” as pure pectin.

Split group 5: 1302.31 / 1302.32 / 1302.39 (plant-derived thickeners)

  • Where the split happens:
    • Agar-agar is separate (1302.31).
    • Locust bean/guar thickeners are separate (1302.32).
    • Everything else plant-derived goes to 1302.39. (世界税関機構)
  • Information needed to decide:
    • Source material (seaweed agar vs guar/locust bean vs other plant mucilages).
    • “Whether or not modified” still stays here if it remains a plant-derived thickener.
  • Typical mistake pattern:
    • Mislabeling guar gum as agar, or classifying non-plant (microbial) thickeners as 1302.

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • In Section II, the term “pellets” is defined as agglomerated products made by compression or by adding a binder up to a small limit. (cbsa-asfc.gc.ca)
  • Practical meaning (with concrete examples):
    • If you import/export a plant-derived thickener that is pressed into pellets, it does not automatically change Chapters—classification still depends on the Chapter 13 headings/notes; “pellet” is mainly a form/condition definition.
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • For Chapter 13 goods, the Chapter 13 Note is usually far more decisive than Section II notes.

3-2. Chapter Notes for this Chapter

  • Key point’s (summary):
    • The Chapter Note confirms that 13.02 covers certain well-known plant extracts (e.g., liquorice, hops, aloes, opium), but then lists multiple explicit exclusions. (世界税関機構)
  • Definitions (if any):
    • No “tight technical definition” is provided for all extracts; practical classification relies on product nature, composition, and exclusions.
  • Exclusions (state alternative Chapter/Heading explicitly):
    • Liquorice extract above a sucrose threshold / confectionery form → 1704. (世界税関機構)
    • Malt extract → 1901; coffee/tea/maté extracts → 2101. (世界税関機構)
    • Alcoholic beverages made from vegetable saps/extracts → Chapter 22. (世界税関機構)
    • Camphor / glycyrrhizin / certain chemically defined products → 2914 / 2938 (depending on the substance). (世界税関機構)
    • Poppy straw concentrates with ≥50% alkaloids → 2939. (世界税関機構)
    • Medicaments → 3003/3004; blood-grouping reagents → 3822. (世界税関機構)
    • Tanning/dye extracts → 3201 / 3203. (世界税関機構)
    • Essential oils / concretes / absolutes / resinoids / extracted oleoresins / odoriferous preparations → Chapter 33. (世界税関機構)
    • Natural rubber/balata/gutta-percha/guayule/chicle → 4001. (世界税関機構)

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: Liquorice extract + sugar threshold
    • What to check (information needed):
      • Sucrose % by weight; whether it is “put up as confectionery” (retail form). (世界税関機構)
    • Evidence to collect in practice:
      • COA/lab test showing sucrose %, ingredient list, product photos, packaging unit size, marketing use (ingredient vs confectionery).
    • Typical misclassification:
      • Declaring sweetened liquorice products as 1302.12 without checking the sugar threshold.
  • Impact point 2: “Extract” vs essential oil / oleoresin / resinoid
    • What to check (information needed):
      • Extraction method (steam distillation / solvent / CO₂), whether product is primarily odoriferous, and whether it is described as oleoresin/resinoid. (世界税関機構)
    • Evidence to collect in practice:
      • SDS, manufacturing flow, COA showing volatile oil fraction, perfumery/cosmetic use documentation.
    • Typical misclassification:
      • Putting odoriferous extracts into 1302 instead of Chapter 33.
  • Impact point 3: Extract vs isolated chemical constituent
    • What to check (information needed):
      • Is it a crude extract mixture, or a single isolated compound (e.g., glycyrrhizin)?
    • Evidence to collect in practice:
      • Purity %, analytical methods (HPLC), CAS number, SDS.
    • Typical misclassification:
      • Using 1302.12 for purified glycyrrhizin instead of the chemically defined chapter.

5. Common mistakes in practice (cause → correction)

  1. Mistake: Classifying CO₂ hop oleoresin as 1302.13 (“hop extract”)
    • Why it happens:
      • Commercial naming (“hop extract”) hides that it’s an extracted oleoresin/odoriferous product.
    • Correct approach (which Note / which Heading logic supports it):
      • Apply the Chapter Note exclusion for extracted oleoresins/resinoids/essential-oil-type products → likely Chapter 33, not 1302. (世界税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Ask for extraction method/solvent; obtain SDS/COA; confirm intended use (flavour/fragrance vs non-odoriferous extract).
  2. Mistake: Not checking sucrose % for liquorice extract
    • Why it happens:
      • Teams assume “liquorice extract = 1302.12” regardless of formulation.
    • Correct approach:
      • Confirm whether sucrose exceeds the Chapter Note threshold or product is “confectionery”; if so, move out of 13.02. (世界税関機構)
    • Prevention:
      • Require COA with sugar profile; keep a standard “sweetened vs unsweetened liquorice extract” checklist.
  3. Mistake: Classifying “agar plates” (prepared culture media) as 1302.31 agar-agar
    • Why it happens:
      • Agar is an ingredient, but the imported item is a prepared diagnostic/lab product.
    • Correct approach:
      • Agar-agar powder can be 1302.31, but prepared culture media/reagents typically classify in Chapter 38 (depending on the product). The Chapter Note already signals certain reagents are outside Chapter 13. (世界税関機構)
    • Prevention:
      • Confirm whether the product is pure agar vs a prepared medium; ask for product label and composition.
  4. Mistake: Treating any “gum” as 1301
    • Why it happens:
      • “Gum” is used for both resins and rubber-like materials.
    • Correct approach:
    • Prevention:
      • Ask: is it elastomeric rubbery material (NR) or water-soluble gum/resin?
  5. Mistake: Classifying purified glycyrrhizin as liquorice extract (1302.12)
    • Why it happens:
      • Same source plant; misunderstanding of “extract vs isolated chemical”.
    • Correct approach:
      • The Chapter Note excludes chemically defined products like glycyrrhizin to Chapter 29. (世界税関機構)
    • Prevention:
      • Require CAS number/purity; if purity is high and single compound, treat as chemical.
  6. Mistake: Classifying tanning/dye extracts as 1302
    • Why it happens:
      • They are “plant extracts,” but functionally tanning/dyeing.
    • Correct approach:
    • Prevention:
      • Ask for end-use and industry (tanning/dye); check SDS and customer application.
  7. Mistake: Using a national tariff line code as if it were HS6 in FTA paperwork
    • Why it happens:
      • Systems output 9/10-digit codes; staff copy/paste into origin docs.
    • Correct approach:
      • Keep HS6 consistent for PSR selection; label longer codes as national tariff line codes.
    • Prevention:
      • Include a mandatory HS6 field in internal master data; keep a mapping table per country.

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment drives PSR selection (misclassification breaks the origin analysis)
    • If you choose the wrong Heading/Subheading, you may apply the wrong PSR, and your origin conclusion can fail in an audit.
  • Common pitfalls
    • Mixing up HS6 vs national tariff line codes.
    • Applying PSR to the finished good in HS2022, while the agreement’s PSR annex is written in an older HS edition.

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

Because the user did not specify agreements, below are Japan-relevant examples commonly encountered. Always confirm the HS edition stated in your specific agreement annex.

  • CPTPP (example evidence): PSR tables are presented using HS 2012 classification. (グローバル外交カナダ)
  • Japan–EU EPA (example evidence): PSR tables show Harmonized System classification (2017). (外務省)
  • RCEP (example evidence): A transposed PSR in HS 2022 was adopted and implemented by Parties from 1 Jan 2023; Chapter 13 PSR lines are explicitly shown under HS2022. (外務省)

Practical cautions if the agreement’s HS edition differs from HS2022

  • If your operational tariff classification is HS2022, but the agreement’s PSR annex is HS2012 or HS2017:
    • Do not guess mappings.
    • Map HS2022 → agreement HS edition using official correlation tables or agreement-issued transposition guidance.
    • Keep an audit trail (why you mapped, which source). (General discipline per the provided FTA HS-edition guidance file.)

6-3. Practical checklist (data needed for origin analysis)

  • Product & supply chain data
    • HS6 for final good (and mapped HS edition code if needed)
    • BOM (materials, origin for each, supplier statements)
    • Manufacturing process steps and locations
    • Costing/RVC worksheets if PSR requires it
  • Supporting documents & retention (general guidance)
    • Supplier declarations, COAs, SDS, process flow, invoices, production records
    • Mapping evidence if HS edition differs (correlation tables, internal memo)

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

WCO legal text extracts for Chapter 13 show that the heading/subheading structure is unchanged from HS2017 to HS2022, but there is a note cross-reference update (a downstream impact from changes in other Chapters/Headings). (世界税関機構)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017→HS2022No structural change1301.20 / 1301.90 / 1302.11 / .12 / .13 / .14 / .19 / .20 / .31 / .32 / .39Same HS6 decision tree for gums/resins/extracts/pectin/agar/thickenersMaster data generally stable; still verify product facts vs Chapter Note exclusions
HS2017→HS2022Wording / cross-reference update in Chapter NoteChapter 13 Note exclusion for blood-grouping reagentsExclusion reference shifts from heading 3006 (HS2017) to 3822 (HS2022)If you deal with diagnostic/reagent-type goods, cross-check Chapter 38/30 impact; otherwise low impact for typical Chapter 13 goods

7-2. Why it changed (REQUIRED)

  • Sources relied on:
  • Explanation (basis and logic):
    • Comparing the HS2017 and HS2022 Chapter 13 texts shows the HS6 list is the same, but the Note’s cross-reference for blood-grouping reagents is updated (reflecting where such goods are classified in the newer nomenclature). (世界税関機構)

8. HS codes added or removed before HS2022 (historical perspective)

Below is a high-level historical summary using WCO older-edition Chapter 13 extracts (HS2002/2007/2012/2017/2022). (世界税関機構)

HS edition changeChange typeCodes affectedWhat happenedPractical “so what”
HS2002→HS2007Deleted1301.10HS2002 had a separate “lac” HS6; by HS2007, lac is no longer its own HS6 (falls under other within 13.01)When you see legacy references to 1301.10, treat them as historical; use current HS6
HS2002→HS2007 (and later)Scope/structure change around 1302.141302.14HS2002 used 1302.14 for pyrethrum/rotenone roots; HS2007/2012 do not show 1302.14; HS2017/2022 show 1302.14 for ephedraBe careful with old compliance documents: “1302.14” may refer to different products depending on HS edition
HS2017→HS2022Wording/cross-reference updateChapter 13 NoteBlood-grouping reagent exclusion reference updated (3006 → 3822)Mostly affects diagnostic/reagent goods and cross-chapter referencing

9. Clearance trouble scenarios caused by violating Notes (case-style)

  • Case 1: “Sweet liquorice paste” declared as 1302.12
    • What went wrong (which Chapter Note / Section Note was violated):
      • Liquorice extract exclusion based on sucrose threshold / confectionery presentation. (世界税関機構)
    • Why it happens:
      • Same supplier sells both bulk extract and sweetened retail items under the same product family name.
    • Typical impacts:
      • Post-entry correction; additional duty/tax; labeling/food compliance checks; delays.
    • Prevention:
      • Require COA (sucrose %) + packaging photos; pre-classification review; consider advance ruling for borderline products.
  • Case 2: CO₂ hop oleoresin for brewing declared as 1302.13
    • What went wrong:
      • Chapter Note exclusion for extracted oleoresins/resinoids/essential-oil-type products. (世界税関機構)
    • Why it happens:
      • Commercial name includes “hop extract,” but technical profile is odoriferous oleoresin.
    • Typical impacts:
      • Reclassification to Chapter 33; origin rule changes; potential labeling differences.
    • Prevention:
      • Collect extraction method + SDS; confirm whether it’s treated as oleoresin/resinoid in trade.
  • Case 3: “Jam-setting mix” declared as pure pectin (1302.20)
    • What went wrong:
      • Product is a preparation/blend rather than a pectic substance as such; may fall outside 1302.20 depending on composition/presentation (facts drive outcome). (世界税関機構)
    • Why it happens:
      • Purchasing uses ingredient name “pectin” while product is a blend (pectin + sugar + acids).
    • Typical impacts:
      • HS change impacts tariff and FTA PSR selection; food additive compliance review.
    • Prevention:
      • Obtain full formulation; decide whether it remains 1302.20 or becomes a food preparation (Information needed to decide: exact composition and use).
  • Case 4: Prepared microbiology agar plates declared as 1302.31
    • What went wrong:
      • Product is a prepared lab medium/reagent (outside Chapter 13 in many cases); Chapter Note flags that certain reagents are excluded. (世界税関機構)
    • Why it happens:
      • The team classifies based on key material (agar) rather than product function and preparation.
    • Typical impacts:
      • Customs questioning; delays; potential import controls depending on reagent type.
    • Prevention:
      • Identify whether product is pure agar vs prepared diagnostic item; keep product label/IFU (instructions for use).

10. Import/export regulatory considerations (compliance)

For Japan, Chapter 13 goods can touch multiple regulatory axes depending on end-use and constituents. Requirements depend on specs/composition/end-use, so treat the points below as a screening checklist, not a definitive determination.

  • Quarantine / sanitary & phytosanitary (SPS)
    • Food use (pectin, agar, thickeners, extracts): Japan has an import notification framework under the Food Sanitation Act for foods/food additives and related items. (厚生労働省)
    • Plant quarantine: raw plant materials can trigger plant quarantine; highly processed extracts may differ—verify based on product form and plant material status. Official plant quarantine information is maintained by MAFF Plant Protection Stations. (農林水産省)
  • CITES / species restrictions
    • If the material is derived from a CITES-listed species (certain plant resins/extracts can be implicated depending on the species), CITES permits/approvals may be required.
    • Official verification points:
      • CITES Appendices (official) (cites.org)
      • Japan national authorities (CITES country profile) (cites.org)
      • Japan Customs guidance indicates permits/approvals are required for importing CITES-controlled goods. (税関ウェブサイト)
  • Export controls (if applicable)
    • Most Chapter 13 goods are not typical dual-use items, but some chemicals/extracts could be sensitive depending on end-use. METI provides general export control guidance. (経済産業省)
  • Other permits / notifications
    • Controlled substances / medicinal extracts: if your product contains controlled alkaloids or is treated as pharmaceutical ingredient, additional permits may apply (especially for opium-related goods). (Information needed to decide: active ingredient content, regulatory category, intended use.)
  • Official places to verify (agencies / official guides / contact points):
    • Japan Customs — advance rulings / classification consultation (税関ウェブサイト)
    • MHLW — imported food safety / import procedure under Food Sanitation Act (厚生労働省)
    • MAFF Plant Protection Station — plant quarantine inspections (農林水産省)
    • CITES — Appendices and Japan national authorities (cites.org) METI — CITES (Japan) and export controls (経済産業省)
  • Typical preparatory documents (general):
    • COA (composition %, sugar profile where relevant), SDS, manufacturing flow, extraction method, intended use statement
    • Invoice/packing list with clear product description (extract type, plant source, form)
    • For CITES/special controls: permits/approvals and species documentation

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • What is it exactly? (plant/insect source, part used, extraction method, solvent)
    • Composition: sugar %, alcohol %, purity %, active constituents
    • Form/presentation: bulk ingredient vs retail/confectionery; powder vs pellets vs liquid
  • After classification (re-check Notes / exclusions / boundaries)
    • Run the Chapter 13 Note “exclusion tests”:
      • sugar threshold (liquorice)
      • alcoholic beverage
      • essential-oil-type products (Chapter 33)
      • isolated chemicals (Chapter 29)
      • medicaments/diagnostics (Chapter 30/38)
      • tanning/dye extracts (Chapter 32)
      • natural rubber/chicle-like gums (Chapter 40) (世界税関機構)
  • Before declaration (invoice description, units, supporting documents)
    • Align commercial name with technical identity (avoid generic “plant extract”)
    • Attach COA/SDS if the product is borderline (pre-empts questions)
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm the agreement’s HS edition (HS2012/2017/2022) and map if needed. (グローバル外交カナダ)
    • Keep mapping evidence and process records for audit.
  • Regulatory checks (permits/notifications/inspection)
    • Food use → confirm MHLW import notification applicability. (厚生労働省)
    • Plant origin/rawness → check MAFF plant quarantine requirements. (農林水産省)
    • Species concern → screen CITES appendices and Japan authorities. (cites.org)

12. References (sources)

WCO / HS core sources

  • [WCO-HS-LEGAL] HS Nomenclature (HS2022) — Chapter 13 extract (PDF) — World Customs Organization. (世界税関機構) Accessed: 2026-02-18.
  • [WCO-HS-LEGAL] HS Nomenclature (HS2017) — Chapter 13 extract (PDF) — World Customs Organization. (世界税関機構) Accessed: 2026-02-18.
  • [WCO-HS-LEGAL] HS Nomenclature (HS2012) — Chapter 13 extract (PDF) — World Customs Organization. (世界税関機構) Accessed: 2026-02-18.
  • [WCO-HS-LEGAL] HS Nomenclature (HS2007) — Chapter 13 extract (PDF) — World Customs Organization. (世界税関機構) Accessed: 2026-02-18.
  • [WCO-HS-LEGAL] HS Nomenclature (HS2002) — Chapter 13 extract (PDF) — World Customs Organization. (世界税関機構) Accessed: 2026-02-18.
  • [WCO-CORR-2017-2022] Correlation tables HS2017→HS2022 (Table I & II) — World Customs Organization. (世界税関機構) Accessed: 2026-02-18.

Country customs and public-agency guidance

  • [JP-AEO-ADV-RULING] Advance Ruling on Classification — Japan Customs. (税関ウェブサイト) Accessed: 2026-02-18.
  • [JP-CITES] Import restrictions related to CITES (overview) — Japan Customs. (税関ウェブサイト) Accessed: 2026-02-18.
  • [JP-FOOD-IMPORT] Import procedure / Imported food safety (Food Sanitation Act import notification) — MHLW. (厚生労働省) Accessed: 2026-02-18.
  • [JP-PLANT-QUAR] Plant quarantine inspections — MAFF Plant Protection Stations. (農林水産省) Accessed: 2026-02-18.

FTA/EPA texts and operational guidance

  • [FTA-CPTPP-TEXT] Consolidated TPP Text – Annex 3-D Product-Specific Rules of Origin (shows HS 2012 classification) — Government of Canada. (グローバル外交カナダ) Accessed: 2026-02-18.
  • [FTA-JP-EU-TEXT] Japan–EU EPA — Annex 3-B Product Specific Rules of Origin (HS 2017 classification) — MOFA Japan. (外務省) Accessed: 2026-02-18.
  • [FTA-RCEP-PSR-HS2022] RCEP Product-Specific Rules transposed to HS2022 (implemented from 1 Jan 2023) — MOFA Japan. (外務省) Accessed: 2026-02-18.

CITES / species

  • [CITES-APP] The CITES Appendices — CITES. (cites.org) Accessed: 2026-02-18.
  • [CITES-JP-AUTH] Japan national authorities (CITES country profile) — CITES. (cites.org) Accessed: 2026-02-18.
  • [JP-CITES-METI] About CITES — METI Japan. (経済産業省) Accessed: 2026-02-18.

Knowledge files used

  • HS2022 template v1.1
  • Sources index
  • FTA HS edition map & standard cautions
  • Japan regulatory notes
  • Disclaimer text

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

HS2022 Chapter 12: Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder — Practical Working Guide

  • Target (as requested): HS2022 Chapter 12
  • Chapter title (JP, ref only): 採油用の種及び果実、各種の穀物、種子及び果実、工業用又は医薬用の植物、わら及び飼料
  • Chapter title (EN): Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder (wcoomd.org)
  • Country / practical assumption: Japan / Both (Import & Export) (used only for “Section 10” compliance examples; HS classification itself is global at HS6)
  • Main assumed products & use cases (examples): oil seeds for crushing (soy/rapeseed/sunflower/sesame), seeds for sowing (vegetable/flower/grass), hop cones for brewing, dried herbs/roots for tea or pharma inputs, seaweeds, sugar beet/cane, animal fodder (hay/alfalfa meal/pellets). (wcoomd.org)

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

  • Typical examples INCLUDED in this Chapter (3–6):
    • Soybeans (whether or not broken) (Heading 1201). (wcoomd.org)
    • Sesame seeds / mustard seeds / poppy seeds / melon seeds (Heading 1207). (wcoomd.org)
    • Seeds, fruit and spores used for sowing (Heading 1209) (but see important exclusions in Chapter Note logic). (wcoomd.org)
    • Hop cones (Heading 1210). (wcoomd.org)
    • Dried plants/parts used primarily in perfumery, pharmacy, insecticidal/fungicidal use, etc. (Heading 1211). (wcoomd.org)
    • Seaweeds and other algae fit for human consumption (unprepared) (Heading 1212). (wcoomd.org)
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Vegetable oils (e.g., crude/refined soybean oil, rapeseed oil) → Chapter 15. (wcoomd.org)
    • Oil-cake / residues from extraction of vegetable fats or oils → typically Headings 2304–2306 (not 1208). (wcoomd.org)
    • Roasted/salted peanuts or prepared seeds/snacks → typically Chapter 20 (prepared/preserved plant products). (wcoomd.org)
    • Medicaments made from plants (measured doses / retail packs / therapeutic preparation) → Chapter 30, not 1211. (wcoomd.org)
    • Seaweed prepared as fertiliser → Chapter 31; certain “cultures”/microorganisms → Headings 2102/3002, not 1212. (wcoomd.org)
  • The top practical decision points (1–3):
    1. Processing state: raw/dried/cut/crushed vs prepared/roasted/extracted/chemically treated (processing often pushes you out of Chapter 12). (wcoomd.org)
    2. “For sowing” vs “for consumption/processing”: many oilseeds have “seed” subheadings inside 1201–1207; Heading 1209 has important exclusions. (wcoomd.org)
    3. Note-driven exclusions: 1208 vs 2304–2306; 1211 vs Chapters 30/33/38; 1212 vs 21/30/31. (wcoomd.org)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • CITES-sensitive plant materials (e.g., African cherry bark now singled out at HS6) → permit/document issues and seizures/holds risk. (wcoomd.org)
    • Plant quarantine triggers (seeds/grains/straw/hay) → inspection and potential prohibition/treatment needs. (農林水産省)
    • RCEP/CPTPP/EPA origin work when agreement PSR uses an older HS edition (HS2012/HS2017) → wrong PSR selection if you don’t map codes. (international.gc.ca)
    • Food import notifications (edible seeds/seaweed) → administrative delays if you treat it as “industrial input”. (mhlw.go.jp)
    • Controlled plant materials (e.g., coca leaf/poppy straw appear as named items in 1211) → potential strict prohibitions/permits. (wcoomd.org)

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • GIR 1 & GIR 6 are the workhorses here in practice:
    • First, classify by the heading text + Section/Chapter Notes (GIR 1 concept).
    • Then, classify at the subheading (6-digit) level using the subheading texts and related notes (GIR 6 concept).
  • Key “don’t classify by product name only” perspectives (what usually changes the code):
    • Botanical identity (species/plant part: seed vs root vs leaf vs bark). (wcoomd.org)
    • Condition & processing (fresh/dried/chilled/frozen; whole/broken; crushed/ground; roasted/cooked; defatted; prepared). (wcoomd.org)
    • Primary intended use (oil extraction vs sowing vs food vs perfumery/pharmacy vs fodder). (wcoomd.org)
  • Terms (use consistently in this guide):

1-2. Decision flow (pseudo flowchart)

  • Step 1: Is it a vegetable product that is mainly seed/fruit/spore/plant part/straw/fodder, and not an extracted oil, prepared food, chemical product, or medicament?
    • If it’s an oil/fat → check Chapter 15. (wcoomd.org)
    • If it’s a prepared/preserved snack/food → check Chapter 20/21. (wcoomd.org)
  • Step 2: Identify the “bucket”:
    • Oil seeds / oleaginous fruits (1201–1207)
    • Flours/meals of oil seeds (1208) (but not oil-cake residues)
    • Seeds for sowing (1209) (with exclusions)
    • Hop cones (1210)
    • Industrial/medicinal plants & parts (1211)
    • Seaweed / sugar beet/cane / chicory, etc. (1212)
    • Straw & husks (1213)
    • Fodder products (1214) (wcoomd.org)
  • Step 3: Check note-driven “flip points”:
    • 1208 vs 2304–2306 (residues/oil-cake). (wcoomd.org)
    • 1209 vs 1201–1207 (some “for sowing” seeds stay in oilseed headings). (wcoomd.org)
    • 1211 vs Chapters 30/33/38 (medicaments/perfumery/chemicals). (wcoomd.org)
    • 1212 vs 21/30/31 (cultures/medicaments/fertilisers). (wcoomd.org)
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • Chapter 8 vs Chapter 12: edible nuts/fruits (0801/0802) vs “oil seeds/oleaginous fruits” (1207) (note-driven). (wcoomd.org)
    • Chapter 15 vs Chapter 12: extracted oils (15) vs seeds/fruits (12). (wcoomd.org)
    • Chapter 23 vs Chapter 12: oil extraction residues (23) vs flour/meal (1208). (wcoomd.org)
    • Chapter 30/33/38 vs 1211: when plants/parts become medicaments, perfumery products, or chemical preparations. (wcoomd.org)
    • Prepared edible seaweed: unprepared seaweeds (1212) vs prepared foods (often Chapter 20/21). (wcoomd.org)

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

Heading (4-digit)Plain-English summaryTypical examples (products)Key decision criteria / exclusions / cautions
1201Soybeans, whether or not brokensoybeans for crushing; soybeans for sowing“For sowing” may be a subheading inside 1201; confirm intended use + evidence. (wcoomd.org)
1202Ground-nuts (peanuts), not roasted/cooked, whether or not shelled/brokenraw peanuts in shell; shelled raw peanuts; peanut seedRoasted/cooked/prepared peanuts move out (often Chapter 20). (wcoomd.org)
1203Copradried coconut kernel (copra)Distinguish from fresh coconuts (often Chapter 8). (wcoomd.org)
1204Linseed (flaxseed), whether or not brokenflaxseed for oil; flaxseed for foodProcessing/preparation may move out. (wcoomd.org)
1205Rape/colza seeds, whether or not brokencanola (low erucic); rapeseedLow-erucic definition is note-based (lab/spec evidence needed). (wcoomd.org)
1206Sunflower seeds, whether or not brokensunflower seed for oilPrepared snack sunflower seeds may move to Chapter 20. (wcoomd.org)
1207Other oil seeds and oleaginous fruits, whether or not brokensesame; mustard; poppy; melon seeds; cottonseed; castor; safflower; shea nutsChapter Note 1 clarifies scope; also check nut/fruit boundaries. (wcoomd.org)
1208Flours and meals of oil seeds or oleaginous fruits (excluding mustard)soybean flour/meal (non-residue); sunflower meal (non-residue)Excludes oil-cake/residues of 2304–2306 (note-driven). (wcoomd.org)
1209Seeds, fruit and spores used for sowingvegetable/flower seeds; grass seeds; forest tree seedsExcludes products of 1201–1207 (even if for sowing) and also excludes 1211 & 1212 items. (wcoomd.org)
1210Hop cones, fresh/dried, ground/powdered/in pelletshops for brewingIf further processed into extracts, check other chapters (often 13/21 depending form). (wcoomd.org)
1211Plants/parts used primarily in perfumery, pharmacy, insecticidal/fungicidal use, etc. (fresh/dried/chilled/frozen; may be cut/crushed/powdered)ginseng roots; mint leaves; liquorice roots; coca leaves; poppy straw; African cherry barkExcludes medicaments (30), perfumery/cosmetics (33), insecticides preparations (3808). (wcoomd.org)
1212Locust beans; seaweeds; sugar beet/cane; chicory roots; fruit stones/kernels; other vegetable products for human consumption n.e.s.dried kelp; sugar cane for chewing; unroasted chicory rootsExcludes cultures/microorganisms (2102/3002) and fertilisers (31). (wcoomd.org)
1213Cereal straw and husks (unprepared), whether or not chopped/ground/pressed/in pelletswheat straw; rice husks; barley husks“Pellets” meaning is defined at Section level (binder ≤3%); heavy binders may push classification elsewhere. (wcoomd.org)
1214Swedes, mangolds, forage roots, hay, lucerne (alfalfa), clover, etc.; whether or not in pelletsalfalfa meal/pellets; hay; forage rootsAgain, “pellets” definition matters; if it becomes a compound feed preparation, check Chapter 23. (wcoomd.org)

Source note: Heading scope and Chapter Notes summarized from WCO HS2022 Chapter 12 legal text extract. (wcoomd.org)

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

Below are 5 common “where the split happens / info needed / mistake pattern” groups (HS6 examples are illustrative; always confirm exact HS6 text in your working tariff).

  1. “For sowing” inside oilseed headings vs Heading 1209 (sowing seeds)
    • Where the split happens:
      • Many oilseeds have “seed” subheadings (e.g., soybeans/peanuts/cottonseed).
      • Heading 1209 covers seeds for sowing but excludes products of 1201–1207, even if used for sowing. (wcoomd.org)
    • Information needed to decide:
      • Intended use (sowing vs crushing/food), viability, treatment/coating, labeling/packaging (seed trade documents).
      • Exact crop type: e.g., “ground-nut seed” belongs under Heading 1202 rather than 1209 (note logic). (wcoomd.org)
    • Typical mistake pattern:
      • Putting all sowing seeds into 1209 without checking the 1201–1207 exclusions. (wcoomd.org)
  2. 1205.10 (low erucic acid rape/colza) vs other rape/colza
    • Where the split happens:
      • Subheading note defines what qualifies as “low erucic acid” rape/colza (often commercial “canola”). (wcoomd.org)
    • Information needed to decide:
      • Spec/lab for erucic acid and glucosinolates per the HS subheading note (do not rely on marketing name alone). (wcoomd.org)
    • Typical mistake pattern:
      • Declaring “canola” as low-erucic without any measurable specification.
  3. 1208 (flours/meals of oilseeds) vs Chapter 23 residues (oil-cake)
    • Where the split happens:
      • Chapter Note excludes certain oil extraction residues from 1208; these typically fall under 2304–2306. (wcoomd.org)
    • Information needed to decide:
      • Production method (milling vs solvent/press extraction), fat content, whether it is “defatted meal/residue”, commercial description (“oil-cake”, “expeller cake”, “meal”).
    • Typical mistake pattern:
      • Classifying defatted soybean meal as 1208 by name alone, when it is actually residue of oil extraction.
  4. 1211 plants/parts vs “prepared products” (30/33/38)
    • Where the split happens:
      • 1211 covers plants/parts primarily for perfumery/pharmacy/etc., but excludes:
        • medicinal preparations (Chapter 30),
        • perfumery/cosmetics (Chapter 33),
        • insecticidal/fungicidal preparations (heading 3808). (wcoomd.org)
      • HS2022 also has a distinct HS6 for African cherry bark (1211.60). (wcoomd.org)
    • Information needed to decide:
      • Form (raw plant part vs extract vs dosage form), ingredient list, claims/labeling, processing steps (extraction, formulation).
      • Botanical species where relevant (especially for the 1211.60 split). (wcoomd.org)
    • Typical mistake pattern:
      • Calling a packaged supplement “just dried herb” and leaving it in 1211.
  5. 1212 seaweed “fit for human consumption” vs other seaweed vs prepared seaweed foods
    • Where the split happens:
      • 1212 subheadings separate “fit for human consumption” seaweeds from others. (wcoomd.org)
      • If roasted/seasoned/sauced or otherwise “prepared as food”, it may move to Chapter 20/21 (fact pattern dependent). (wcoomd.org)
    • Information needed to decide:
      • Processing (dried only vs roasted/seasoned), ingredient list, packaging/label claims (snack vs raw material).
    • Typical mistake pattern:
      • Using 1212 for seasoned nori snacks without checking “prepared foods” chapters.

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • In Section II (Vegetable Products), a key cross-cutting definition is “pellets”: products agglomerated by compression or by adding a binder not exceeding 3% by weight. This matters because Chapter 12 contains several headings explicitly covering goods “in pellets” (e.g., hops; straw/husks; fodder). (Census.gov)
  • Practical meaning (with concrete examples):
    • Example: alfalfa (lucerne) pellets can remain within Chapter 12 (1214) if they meet the “pellets” concept; but if you add significant binders or create a compound feed, you may drift into Chapter 23 (prepared animal feeding). (Census.gov)
    • Example: straw pellets (1213) should still be checked for binder level; “pellet” is not just “any small cylinder”—it’s a defined term for Section II. (Census.gov)
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • “Pellets” made with too much binder (or with additives changing essential character) can become a “preparation” rather than a simple vegetable product; you then need a composition-and-use reassessment (often Chapter 23 or elsewhere). (Census.gov)

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • Chapter 12 has explicit scope notes that:
      • clarify what is covered by “other oil seeds and oleaginous fruits” (1207),
      • prevent misplacing oil-extraction residues into 1208,
      • restrict 1209 (sowing seeds) by excluding certain seed categories,
      • restrict 1211 and 1212 by excluding prepared products and other chapters. (wcoomd.org)
  • Definitions (if any):
    • Low erucic acid rape/colza (1205.10) is defined by measurable thresholds in the HS subheading note (this is a “lab-spec” split, not merely a commercial name split). (wcoomd.org)
  • Exclusions (state alternative Chapter/Heading explicitly):
    • 1208 excludes certain residues (typically 2304–2306). (wcoomd.org)
    • 1211 excludes medicaments (30), perfumery/cosmetics (33), and insecticidal/fungicidal preparations (3808). (wcoomd.org)
    • 1212 excludes certain microorganisms/cultures (2102/3002) and fertilisers (31). (wcoomd.org)

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: Seeds “for sowing” are NOT always 1209
    • What to check (information needed):
      • Is the product a seed/fruit/spore of a kind used for sowing, and is it excluded because it is actually classifiable in 1201–1207 (oilseeds) or in 1211/1212? (wcoomd.org)
    • Evidence to collect in practice:
      • Seed certificate/specs, germination/viability documents, labeling, purchase contract (“seed for planting”), photos of packaging, treatment/coating details.
    • Typical misclassification:
      • Putting peanut seed or soybean seed into 1209 instead of staying in the relevant oilseed heading’s seed subheading. (wcoomd.org)
  • Impact point 2: 1208 (flours/meals) vs Chapter 23 residues
    • What to check (information needed):
      • Is it a flour/meal product, or is it residue/oil-cake from oil extraction? (wcoomd.org)
    • Evidence to collect in practice:
      • Process flow (milling vs extraction), fat content, “defatted” claims, COA, commercial terms (“cake”, “expeller”).
    • Typical misclassification:
      • Declaring defatted soybean meal as 1208 when it is residue (often 2304). (wcoomd.org)
  • Impact point 3: 1211 plants/parts vs “prepared” products
    • What to check (information needed):
      • Is it simply plant material (even cut/crushed/powdered), or is it a medicament, cosmetic/perfumery product, or a pesticide/insecticide preparation? (wcoomd.org)
    • Evidence to collect in practice:
      • Ingredient list, extraction/standardization, dose/claims, MSDS/SDS (if applicable), catalog/product presentation.
    • Typical misclassification:
      • Putting a retail-packed “supplement capsule” into 1211 because the active ingredient is a plant.
  • Impact point 4: 1212 seaweed and “other vegetable products” vs cultures/fertilisers
    • What to check (information needed):
      • Is it seaweed in a basic state (dried, etc.) or is it a culture/microorganism product, or a product “put up”/processed as fertiliser? (wcoomd.org)
    • Evidence to collect in practice:
      • Product specs, intended use, manufacturing process, test reports, import documentation (food vs agricultural input).
    • Typical misclassification:
      • Classifying microbial cultures used for fermentation as 1212 instead of 2102/3002.
  • Impact point 5: HS2022-specific split inside 1211 (African cherry bark)
    • What to check (information needed):
      • Botanical identification: Prunus africana bark or not.
    • Evidence to collect in practice:
      • Botanical name on invoice/spec; supplier declaration; photos; sometimes lab/botanical verification where risk is high.
    • Typical misclassification:
      • Continuing to use “1211.90 other” for African cherry bark after HS2022 created 1211.60. (wcoomd.org)

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake: Classifying “seed for planting” automatically as 1209
    • Why it happens:
      • Operational teams treat 1209 as a universal “seed for sowing” bucket.
    • Correct approach (which Note / which Heading logic supports it):
      • Check Chapter 12 note logic: 1209 excludes products of 1201–1207 even if used for sowing. (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • “Is the seed an oilseed covered by 1201–1207?”
      • Verify: seed certificates, packaging, intended use statements.
  2. Mistake: Using 1208 for defatted meals/oil-cake residues
    • Why it happens:
      • Commercial terms “meal” and “flour” are used for both milling products and extraction residues.
    • Correct approach (which Note / which Heading logic supports it):
      • Chapter 12 note excludes certain residues (2304–2306) from 1208. (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Ask: “Was oil extracted (press/solvent)?”
      • Verify: process flow + fat content + COA.
  3. Mistake: Treating prepared/roasted seeds as Chapter 12
    • Why it happens:
      • Teams focus on raw ingredient identity (“it’s sunflower seed”) and ignore processing.
    • Correct approach (which Note / which Heading logic supports it):
      • Prepared/preserved plant products generally belong in Chapter 20/21 depending on preparation. (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Check: ingredient list, roasting/seasoning, retail snack packaging.
  4. Mistake: Classifying supplement/medicinal preparations as 1211
    • Why it happens:
      • “Herb = 1211” shortcut.
    • Correct approach (which Note / which Heading logic supports it):
      • 1211 excludes medicaments and certain prepared products (30/33/3808). (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Ask: “Is there a dosage form? medicinal claim? standardized extract?”
      • Verify: labels, claims, formulation details.
  5. Mistake: Not checking the HS-note definition for 1205.10 (low erucic acid rapeseed/canola)
    • Why it happens:
      • “Canola” is treated as synonymous with the HS definition.
    • Correct approach (which Note / which Heading logic supports it):
      • Use the HS subheading note thresholds (requires actual spec/lab support). (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Require COA/spec sheet that supports the thresholds; keep in the audit file.
  6. Mistake: Misclassifying seaweed products by ignoring “prepared as food”
    • Why it happens:
      • Seaweed is assumed to be 1212 regardless of seasoning/processing.
    • Correct approach (which Note / which Heading logic supports it):
      • If the seaweed is prepared/preserved as a food, check Chapter 20/21. (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Collect full ingredient statement and processing description.
  7. Mistake: Missing the HS2022 split for African cherry bark
    • Why it happens:
      • Master data still reflects HS2017 codes.
    • Correct approach (which Note / which Heading logic supports it):
      • HS2022 created a dedicated 1211.60 line; update master data and mapping files. (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Maintain HS edition mapping documentation for agreements and for customs declarations.

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment drives PSR selection (misclassification breaks the origin analysis).
    • If the finished good’s HS6 is wrong, you may select the wrong PSR (e.g., wrong CTC level, wrong RVC requirement). (財務省関税局)
  • Common pitfalls:
    • Confusing HS for inputs/materials vs HS for the finished good (PSR typically applies to the finished good’s classification). (Australian Border Force Website)
    • Treating “seed → oil → cake” as the same product family; the HS chapter shifts (12 → 15 → 23) often changes PSR logic. (wcoomd.org)
    • Not retaining mapping evidence when an agreement uses an older HS edition. (international.gc.ca)

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

Agreement HS-edition reality check (examples relevant to Japan):

Agreement (example)HS edition used in ROO/PSR annexWhere evidencedPractical caution
CPTPPHS 2012Annex 3‑D tables explicitly show “HS Classification (HS 2012)”. (international.gc.ca)If you classify operationally in HS2022, you may need a HS2022 → HS2012 mapping to pick the correct PSR.
RCEP (original PSR)HS 2012RCEP Annex 3A headnotes state it is based on the 2012 Edition. (Australian Border Force Website)For early-period documents/systems you may still see HS2012 references; mapping issues can block clearance in some countries if HS editions differ.
RCEP (transposed PSR)HS 2022Transposed PSR states adoption 30 Jun 2022 and implementation from 1 Jan 2023. (財務省関税局)For shipments/COs around the transition, confirm which PSR version and which HS is required by the issuing authority/import country practice.
Japan–EU EPAHS 2017Annex (PSR) format states “Harmonized System classification (2017)”. (外務省)If your ERP uses HS2022, maintain a HS2022 → HS2017 mapping for origin determinations.

Standard caution when agreement HS edition differs from HS2022 (recommended practice):
When an agreement refers to an older HS edition (e.g., HS2012 or HS2017) while your operational classification uses HS2022, misalignment can cause PSR selection errors. Practical approach: (1) classify the finished good in HS2022, (2) map HS2022 → agreement HS edition using an official correlation table or agreement-provided transposition guidance, (3) apply PSR in the agreement’s HS edition, and (4) keep an audit trail showing the mapping logic and sources. (international.gc.ca)

6-3. Practical checklist (data needed for origin analysis)

  • BOM / material list (identify non-originating materials and their HS codes)
  • Cost data (for RVC-type rules), valuation assumptions, EXW/FOB definitions used in the agreement context
  • Processing steps and where they occur (country-by-country)
  • Retention plan (supplier declarations, costing worksheets, manufacturing records, mapping evidence when HS editions differ) (Australian Border Force Website)

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017 → HS2022Split / new subheading1211.60 (new); 1211.90 (scope reduced)African cherry bark (Prunus africana) becomes separately identifiable at HS6 instead of being bundled in “other”. (財務省関税局)Update master data, origin PSR mappings, and compliance screening (potential CITES documentation). (cites.org)
HS2017 → HS2022No other HS6 structural change observed in Chapter 12 (based on WCO chapter extracts)Chapter 12 (other headings/subheadings)Apart from 1211.60, the Chapter 12 HS structure appears consistent in WCO extracts. (wcoomd.org)Still confirm local tariff line subdivisions (national codes) and any administrative updates by country. (財務省関税局)

7-2. Why it changed (REQUIRED)

  • Sources relied on:
    • WCO HS2017 Chapter 12 extract (shows 1211.60 not present). (wcoomd.org)
    • WCO HS2022 Chapter 12 extract (shows 1211.60 present). (wcoomd.org)
    • HS2022↔HS2017 correlation/amendment table showing the split with rationale. (財務省関税局)
    • CITES listing context for African cherry (Prunus africana) (relevant for compliance impact discussion). (cites.org)
  • Explanation (what changed and why):
    • Based on the HS2022–HS2017 correlation table and the WCO Chapter 12 extracts, HS2022 introduced subheading 1211.60 for bark of African cherry (Prunus africana) and correspondingly narrowed the catch-all “other” subheading coverage. (財務省関税局)
    • The correlation table’s stated rationale is linked to monitoring/identifying this specific botanical product in trade (practical compliance impact: screening and permits). (財務省関税局)

8. HS codes added or removed before HS2022 (historical perspective)

Major “shape changes” in Chapter 12 across HS2007 → HS2012 → HS2017 → HS2022 (high-level, not exhaustive):

PeriodChange highlights (Chapter 12)Example mapping / commentPractical takeaway
HS2007 → HS2012Multiple operationally useful HS6 splits added in oilseeds and related items (e.g., seed vs other, more specific seed categories). (財務省関税局)Examples include new specificity such as a distinct “seed” line for peanuts, and added specific oilseed categories under 1207. (財務省関税局)Older master data (HS2007 era) often “over-buckets” oilseeds into a few lines; HS2012+ improves specificity—be careful when mapping old contracts/CO templates.
HS2012 → HS20171211 scope expanded to include chilled/frozen forms; new specific subheading for ephedra introduced (per correlation table). (財務省関税局)Some products formerly classified elsewhere may have been pulled into 1211 scope due to the condition/state expansion; correlation table documents the changes. (財務省関税局)Condition/state (fresh vs chilled/frozen vs dried) matters for medicinal/industrial plants; ensure your descriptions capture it.
HS2017 → HS2022New HS6 1211.60 for African cherry bark; other Chapter 12 HS6 lines largely stable. (財務省関税局)1211.90 “other” reduced; 1211.60 created. (財務省関税局)Targeted compliance-sensitive botanical splits can be “small but high impact” for permits/origin/master data.

9. Clearance trouble scenarios caused by violating Notes (case-style)

Provide 3–5 cases in this exact pattern:

  • Case name (short): “Seed packets for planting mis-declared as 1209”
    • What went wrong (which Chapter Note / Section Note was violated):
      • 1209 was used without checking that certain seeds remain classifiable under 1201–1207 even if for sowing. (wcoomd.org)
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.):
      • Sales says “seed for planting”; broker maps to 1209; no one checks crop type or chapter-note exclusions.
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
      • Post-entry amendment, documentary requests, potential origin/FTA mismatch if PSR was selected for wrong HS code.
    • Prevention (advance ruling, pre-check, document readiness, etc.):
      • Require seed category review + seed documentation; consider advance classification ruling for recurring SKUs. (財務省関税局)
  • Case name (short): “Defatted soybean meal treated as 1208 instead of residue”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Note-driven exclusion of extraction residues from 1208 was not considered. (wcoomd.org)
    • Why it happens:
      • “Meal” naming overlap; missing process description.
    • Typical impacts:
      • Reclassification, possible tariff/FTA PSR impacts, SPS/feed controls screening changes.
    • Prevention:
      • Collect process flow and COA; standardize invoice description: “residue of oil extraction / oil-cake” when applicable.
  • Case name (short): “Seasoned seaweed snack declared as 1212”
    • What went wrong:
      • Basic seaweed heading used although product is a prepared food. (wcoomd.org)
    • Why it happens:
      • Ingredient list ignored; “seaweed = 1212” shortcut.
    • Typical impacts:
      • Holds for labeling/food import controls; possible reclassification.
    • Prevention:
      • Always capture ingredient list and processing; decide if it’s “prepared/preserved” food category.
  • Case name (short): “African cherry bark still declared under old ‘other’ code”
    • What went wrong:
    • Why it happens:
      • ERP/master data not updated after HS change; mapping table missing.
    • Typical impacts:
      • Misdeclaration risk; increased scrutiny due to potential CITES relevance. (cites.org)
    • Prevention:
      • Update master data; run periodic “HS edition delta” checks; keep CITES screening workflow for relevant botanicals.

10. Import/export regulatory considerations (compliance)

  • For Japan, summarize frequent regulations/permits/quarantine relevant to this Chapter (only if applicable)
  • Use these axes (only those that apply):
    • Quarantine / sanitary & phytosanitary (SPS)
      • Typical triggers (Chapter 12 relevance):
        • Seeds, grains, straw/husks, fodder materials can trigger plant quarantine inspection requirements. (農林水産省)
      • What to verify:
        • Whether a phytosanitary certificate is required; whether the item is restricted/prohibited; inspection/treatment steps upon arrival.
      • Official places to verify (agencies / official guides / contact points):
        • MAFF / Plant Protection Station (Plant Quarantine) guidance. (農林水産省)
      • Typical preparatory documents (general):
        • Phytosanitary certificate (if required), commercial invoice with botanical name, packing list, inspection/treatment records.
    • CITES / species restrictions
      • Typical triggers:
        • Certain plant species/parts used in medicinal trade can be listed under CITES.
      • Chapter 12 example:
        • African cherry (Prunus africana) is listed under CITES Appendix II (compliance impact: permit chain for cross-border trade). (cites.org)
      • What to verify:
        • Species identity, listing status, and required export/import permits and documentation.
    • Other permits / notifications
      • Food import procedures (Japan):
        • If the Chapter 12 item is imported as food (e.g., edible seeds, seaweed, sugar cane products), a food import notification/procedure may apply under Japan’s food import control framework. (mhlw.go.jp)
      • Controlled substances / special plant materials:
        • Some named 1211 items (e.g., coca leaf, poppy straw) may implicate Japan’s import-related laws (high-risk; confirm legality/permits with competent authorities). (wcoomd.org)
  • Official places to verify (agencies / official guides / contact points):
    • Japan Customs regulatory portals and lists of import-related laws. (財務省関税局)
    • MAFF Plant Quarantine / Plant Protection Station. (農林水産省)
    • MHLW food import procedure guidance. (mhlw.go.jp)
    • CITES official species/listing information. (cites.org)
  • Typical preparatory documents (general):
    • Specs/COA, botanical name/species, process description, invoice description aligned with HS terms, phytosanitary certificate (if required), any CITES permits (if applicable), and (for FTA) origin support docs. (農林水産省)

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • Botanical name (genus/species) and plant part (seed/leaf/root/bark).
    • Condition (fresh/dried/chilled/frozen), physical form (whole/broken/ground), and processing (roasted? extracted? defatted? seasoned?).
    • Intended use (sowing vs food vs oil extraction vs pharma/perfumery vs fodder). (wcoomd.org)
  • After classification (re-check Notes / exclusions / boundaries)
    • 1209 vs 1201–1207 exclusions; 1208 vs 2304–2306; 1211 vs 30/33/3808; 1212 vs 2102/3002/31. (wcoomd.org)
  • Before declaration (invoice description, units, supporting documents)
    • Invoice description should include: botanical name, processing state, and key qualifiers (“not roasted”, “in pellets”, “for sowing”, etc.).
    • If using national codes: label them explicitly as “Japan national/statistical code” (do not confuse with HS6). (財務省関税局)
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm the agreement’s HS edition (HS2012/HS2017/HS2022) and keep your mapping evidence. (international.gc.ca)
  • Regulatory checks (permits/notifications/inspection)
    • Plant quarantine: confirm certificates/inspection steps for seeds/grains/straw/fodder. (農林水産省)
    • Food imports: confirm notification requirements if sold as food. (mhlw.go.jp)
    • Species controls: screen for CITES where relevant (e.g., 1211.60 species). (cites.org)
    • Consider advance rulings for recurring products / high-risk boundaries.
      • Japan Customs provides an Advance Classification Ruling System (and also advance rulings on origin). (財務省関税局)

12. References (sources)

For each web source, include “Accessed: YYYY-MM-DD”.

  • [WCO-HS-CH12-2022] “HS Nomenclature 2022 — Chapter 12 (0212_2022E)” — World Customs Organization. (wcoomd.org) Accessed: 2026-02-17.
  • [WCO-HS-CH12-2017] “HS Nomenclature 2017 — Chapter 12 (0212_2017E)” — World Customs Organization. (wcoomd.org) Accessed: 2026-02-17.
  • [WCO-HS-CH12-2012] “HS Nomenclature 2012 — Chapter 12 (0212_2012E)” — World Customs Organization. (wcoomd.org) Accessed: 2026-02-17.
  • [WCO-HS-CH12-2007] “HS Nomenclature 2007 — Chapter 12 (0212_2007E)” — World Customs Organization. (wcoomd.org) Accessed: 2026-02-17.
  • [JP-CUSTOMS-CORR-2022-2017] “CORRELATING THE 2022 VERSION TO THE 2017 (PDF)” — Japan Customs / MoF Japan. (財務省関税局) Accessed: 2026-02-17.
  • [JP-CUSTOMS-CORR-2017-2012] “CORRELATING THE 2017 VERSION TO THE 2012 (PDF)” — Japan Customs / MoF Japan. (財務省関税局) Accessed: 2026-02-17.
  • [JP-CUSTOMS-CORR-2012-2007] “CORRELATING THE 2012 VERSION TO THE 2007 (PDF)” — Japan Customs / MoF Japan. (財務省関税局) Accessed: 2026-02-17.
  • [FTA-CPTPP-PSR] “CPTPP Consolidated Text — Annex 3‑D Product‑Specific Rules of Origin” — Government of Canada (official publication). (international.gc.ca) Accessed: 2026-02-17.
  • [FTA-RCEP-PSR-HS2012] “RCEP Annex 3A Product‑Specific Rules — HS2012” — Australian Border Force (official publication of Annex). (Australian Border Force Website) Accessed: 2026-02-17.
  • [FTA-RCEP-PSR-HS2022] “RCEP Product‑Specific Rules (transposed) — HS2022 (implemented 1 Jan 2023)” — Japan Customs. (財務省関税局) Accessed: 2026-02-17.
  • [FTA-JP-EU-PSR] “Japan–EU EPA Annex (Product specific rules of origin) — HS classification (2017)” — Ministry of Foreign Affairs of Japan. (外務省) Accessed: 2026-02-17.
  • [JP-MAFF-PLANT-QUAR] “Plant Quarantine Inspections (imports)” — MAFF / Plant Protection Station. (農林水産省) Accessed: 2026-02-17.
  • [JP-MAFF-PLANT-QUAR-LEAFLET] “Plant Quarantine in Japan (leaflet PDF)” — MAFF / Plant Protection Station. (農林水産省) Accessed: 2026-02-17.
  • [JP-MHLW-FOOD-IMPORT] “Food Import Procedures / Import Notification guidance” — Ministry of Health, Labour and Welfare (Japan). (mhlw.go.jp) Accessed: 2026-02-17.
  • [JP-CUSTOMS-LAWS] “Import-related laws and regulations (Japan Customs list)” — Japan Customs. (財務省関税局) Accessed: 2026-02-17.
  • [CITES-PRUNUS-AFRICANA] “African cherry (Prunus africana) — CITES listing information” — CITES. (cites.org) Accessed: 2026-02-17.
  • [JP-CUSTOMS-TARIFF] “Japan’s Tariff Schedule (Statistical Code for Import)” — Japan Customs. (財務省関税局) Accessed: 2026-02-17.
  • [JP-CUSTOMS-HS-EXPLANATION] “Outline of Tariff Classification (FAQ)” — Japan Customs. (財務省関税局) Accessed: 2026-02-17.
  • [JP-CUSTOMS-STAT-CODE] “Code lists — Trade Statistics of Japan (9‑digit statistical code = HS6 + domestic code)” — Japan Customs. (財務省関税局) Accessed: 2026-02-17.
  • [JP-CUSTOMS-ADV-CLASS] “Advance Ruling on Classification” — Japan Customs. (財務省関税局) Accessed: 2026-02-17.
  • [JP-CUSTOMS-ADV-ORIGIN] “Advance Ruling on Origin” — Japan Customs. (財務省関税局) Accessed: 2026-02-17.
  • [SECTION-II-PELLETS] “Section II Note (pellets definition)” — U.S. Census Bureau Schedule B Section II Notes (used here only to evidence the standard Section II pellet definition). (Census.gov) Accessed: 2026-02-17.
  • Internal knowledge files used (provided by user environment):
    • HS2022_Chapter_Template_v1.1.md
    • Sources_Index.md
    • FTA_HS_Edition_Map.md
    • JP_Regulatory_Notes.md
    • Disclaimer_v1.1.txt

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

HS2022 Chapter 11: Products of the milling industry; malt; starches; inulin; wheat gluten — Practical Working Guide

Target: HS2022 Chapter 11 (Section II: Vegetable Products). (世界税関機構)
Practical assumption for examples: Japan / Import & Export (general operational guidance; always verify local tariff line and rules). (customs.go.jp)

Terminology (consistent use in this guide):

  • Section = HS Section (broad grouping of Chapters)
  • Chapter = 2-digit HS Chapter (here: 11)
  • Heading = 4-digit HS code (e.g., 1108)
  • Subheading = 6-digit HS code (e.g., 1108.13)
  • Notes = Legal notes to Sections/Chapters that can override “common sense” naming

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

  • Typical examples INCLUDED in this Chapter (3–6):
    • Wheat flour (e.g., bread/pasta flour) → 1101.00
    • Cereal flours other than wheat (e.g., rice flour, barley flour, buckwheat flour; maize/corn flour) → 1102.90 / 1102.20
    • Cereal groats / meal / pellets (e.g., corn grits, semolina-style meals; milling-industry pellets) → 1103.xx
    • Rolled/flaked grains (e.g., rolled oats; pearled barley; bulgur-type worked grains) → 1104.xx
    • Potato flakes / potato powder (e.g., instant mashed potato base) → 1105.xx
    • Native starches & inulin (e.g., corn starch, potato starch; inulin powder) → 1108.xx
    • Wheat gluten (vital wheat gluten) → 1109.00 (世界税関機構)
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Unmilled cereals / grains (raw or simply cleaned) → Chapter 10 (e.g., 1001–1008)
    • Bran, sharps, other residues of milling → 2302 (Chapter 23) (often a Note-driven flip)
    • Prepared flours / mixes (e.g., baking mixes with additives) → 1901 (Chapter 19)
    • Corn flakes / breakfast cereals → 1904 (Chapter 19)
    • Roasted malt put up as a coffee substitute → 0901 or 2101
    • Modified starches / dextrins / starch-based glues → typically 3505 (Chapter 35) (世界税関機構)
  • The top practical decision points (1–3):
    1. Is it a “primary milling product / native starch / gluten” (Chapter 11) or a prepared food / mixture (often Chapter 19 or 21)? (世界税関機構)
    2. For cereal milling products: Do Chapter Note tests (starch/ash + sieve/particle-size) apply? These tests can push you from Chapter 11 to 2302 or from “flour” to “meal/groats/worked grains.” (世界税関機構)
    3. If it’s called “starch”: confirm whether it’s native (Chapter 11) or chemically modified (often Chapter 35).
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • Products that may be TRQ/different duty rates at national tariff line level (common for some grains/flours in many countries) → the HS6 may be stable, but Japan statistical codes and tariff programs can change the duty outcome. (customs.go.jp)
    • Origin (FTA/EPA) PSR selection: wrong HS → wrong PSR → origin claim risk.
    • Food-ingredient imports can trigger food sanitation notifications and (sometimes) plant quarantine checks. (厚生労働省)

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • In Chapter 11, GIR 1 is usually decisive because the Chapter Notes set technical tests (e.g., starch/ash limits; sieve/particle-size thresholds; “groats/meal” definition). You generally cannot classify correctly by product name alone. (世界税関機構)
  • GIR 6 matters for picking the correct 6-digit subheading (e.g., corn starch vs potato starch vs other starches). (世界税関機構)
  • Practical perspective (avoid “name-only classification”):
    • Material: which cereal / potato / legume / fruit/nut?
    • Processing state: flour vs meal vs groats vs rolled/flaked vs pellets
    • Composition: added ingredients? minerals added? chemical modification?
    • Objective tests: sieve analysis; ash/starch analysis (when applicable) (世界税関機構)

1-2. Decision flow (pseudo flowchart)

  • Step 1: Is it a Chapter 11 “type” product?
    • Milling products (flour / groats / meal / worked grains / germ), potato products, legume/root/fruit/nut flours, malt, native starch, inulin, wheat gluten → proceed. (世界税関機構)
    • If it’s a prepared food, breakfast cereal, flavored/fortified mix, etc. → check Chapter 19/21 first.
  • Step 2: Check for “prepared” or “mixture” signals
    • Added sugar, cocoa, dairy, flavorings, enzymes, vitamins, emulsifiers, leavening agents, etc. can move the item to 1901 / 1904 / 2106 (case-by-case). (世界税関機構)
  • Step 3: For cereal milling products, apply Note-driven tests
    • If it’s from milling certain cereals, Chapter Note tests can decide:
      • Chapter 11 vs 2302 (residues), and/or
      • Flour (1101/1102) vs groats/meal (1103) vs worked grains/germ (1104) (世界税関機構)
  • Step 4: For starch/inulin/gluten
    • Native starch / inulin → 1108
    • Chemically modified starch/dextrins/glues → usually Chapter 35
    • Wheat gluten (as such) → 1109; blends may move elsewhere depending on ingredients/function.
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • Chapter 10 vs Chapter 11 (grain vs milled/worked product; rice exception for 1104)
    • Chapter 11 vs Chapter 23 (milling products vs residues/bran)
    • Chapter 11 vs Chapter 19 (primary milling products vs prepared food preparations)
    • Chapter 11 vs Chapter 35 (native starch vs modified starch / adhesives) (世界税関機構)

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

Heading (4-digit)Plain-English summaryTypical examples (products)Key decision criteria / exclusions / cautions
1101Wheat or meslin flourBread flour, pastry flour, milling flourNote-driven: for certain cereals, “flour vs meal” can depend on sieve/particle-size criteria; excludes prepared mixes (1901). (世界税関機構)
1102Cereal flours other than wheat/meslinRice flour, barley flour, buckwheat flour; maize/corn flourHS2022 has 1102.20 (maize flour) and 1102.90 (other). Prepared flours/mixes → 1901. (世界税関機構)
1103Cereal groats, meal and pelletsCorn grits, corn meal/polenta-type meals; milling-industry pellets“Groats/meal” has a sieve-based definition; pellets must meet Section Note concept (binder limits). Feed pellets often fall outside Chapter 11. (世界税関機構)
1104Cereal grains otherwise worked (hulled/rolled/flaked/etc.), except rice of 1006; cereal germRolled oats, pearled barley, bulgur-style worked wheat; cereal germRice is excluded from 1104 (stays under 1006). Breakfast cereal products → 1904. Germ is always in 1104 per Chapter Note. (世界税関機構)
1105Potato flour/meal/powder; flakes/granules/pelletsPotato powder, potato flakes for instant mashIf mixed/prepared with other ingredients (e.g., dairy, seasonings), could move to Chapter 19/20/21 depending on formulation. (世界税関機構)
1106Flour/meal/powder of dried legumes (0713), sago/roots/tubers (0714), or Chapter 8 productsChickpea flour, lentil flour; cassava flour; banana flour; almond mealWatch “prepared foods” (e.g., sweetened fruit powders) and “tapioca pearls” (often Chapter 19). Validate raw material source (0713/0714/Ch.8). (世界税関機構)
1107Malt, whether or not roastedBrewing malt; roasted maltExcludes roasted malt as coffee substitute (0901/2101) and malt extract/food preps (1901). (世界税関機構)
1108Starches; inulinWheat/corn/potato/cassava starch; inulin powderExcludes prepared cosmetic/toilet starches (Ch.33). Chemically modified starches typically fall in Ch.35. (世界税関機構)
1109Wheat gluten, whether or not driedVital wheat gluten for baking/foodIf it’s a preparation (e.g., gluten with additives/enzymes), classification may shift (needs facts). (世界税関機構)

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

Below are the splits that most often cause errors (organized by processing state + objective tests + preparation level).

  1. Flour vs groats/meal vs worked grains (the “particle-size” problem)
    • Where the split happens:
      • Flour: 1101 / 1102
      • Groats/meal/pellets: 1103
      • Worked grains / germ: 1104 (世界税関機構)
    • Information needed to decide:
      • Is it from cereals covered by the Chapter Note table (wheat/rye, barley, oats, maize/sorghum, rice, buckwheat)?
      • Sieve/particle-size results (see Note-driven thresholds below in Sections 3–4)
      • Product form: fragmented grains vs rolled/flaked/pearled vs pellets
    • Typical mistake pattern:
      • Label says “corn flour” but it’s actually corn meal/grits (1103), or a rolled/flaked cereal (1104).
  2. 1102.20 (maize/corn flour) vs 1102.90 (other cereal flours)
    • Where the split happens: 1102.20 vs 1102.90 (世界税関機構)
    • Information needed to decide:
      • Confirm cereal species (maize vs rice/buckwheat/barley/oats/etc.)
      • Confirm it meets “flour” characteristics vs “meal” (particle size)
    • Typical mistake pattern:
      • Using “corn” colloquially (sometimes meaning “grain” generically) and selecting 1102.20 incorrectly.
  3. Native starch (1108) vs modified starch / dextrins / starch-based glues (often Ch.35)
    • Where the split happens:
      • Native starch: 1108.11–1108.19
      • Inulin: 1108.20
      • Modified starches/dextrins/glues: typically 3505 (case-specific) (世界税関機構)
    • Information needed to decide:
      • Manufacturing process: chemically modified (oxidized, acetylated, cross-linked, etc.) vs physically processed only
      • SDS / technical data sheet, CAS numbers, “modified starch” description
    • Typical mistake pattern:
      • Declaring “modified corn starch” as 1108.12 because it is “corn starch” in marketing materials.
  4. Malt (1107) vs malt extract / food preparations (1901)
    • Where the split happens:
      • Malt grain (roasted or not): 1107.10 / 1107.20
      • Malt extract / preparations: often 1901 (世界税関機構)
    • Information needed to decide:
      • Is it an extract (syrup/powder) obtained by extraction, or actual malted grain?
      • Ingredients list: added sugar, flavors, dairy, cocoa, etc.
    • Typical mistake pattern:
      • “Malt powder” used for flavoring is actually a preparation rather than malt itself.
  5. Potato products: 1105 vs prepared potato foods (often Ch.19/20/21)
    • Where the split happens:
      • Potato flour/meal/powder/flakes: 1105
      • Prepared potatoes / mixed foods: often 2004/2005/1901/2106 depending on processing and ingredients (世界税関機構)
    • Information needed to decide:
      • Ingredients beyond potato (salt, dairy, seasonings, fats)
      • Whether it’s simply dried potato in specific physical forms vs prepared dish
    • Typical mistake pattern:
      • “Instant mashed potato mix” (with additives) declared as 1105.

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • “Pellets” (in Section II) are generally understood as products agglomerated by compression or by using a binder not exceeding 3% by weight. (世界税関機構)
  • Practical meaning (with concrete examples):
    • If you import cereal pellets under 1103.20 or potato pellets under 1105.20, confirm whether any binder is used and whether it stays within the “pellet” concept under Section II.
    • If pellets are actually compound feed (multiple ingredients, molasses, additives), Chapter 23 (e.g., 2309) becomes a common alternative.
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • “Pellet” described commercially as “feed pellet” may be outside Chapter 11 if it’s a prepared fodder rather than a milling product pellet.

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • Chapter 11 has explicit exclusions, and also “test-driven” rules that decide:
      • Chapter 11 vs 2302 (milling residues), and
      • Flour vs meal/groats/worked grains. (世界税関機構)
  • Definitions (if any):
    • “Groats” and “meal” (for 1103) are defined by a sieve test:
      • For maize/corn products: at least 95% by weight passes through a 2 mm aperture sieve.
      • For other cereals: at least 95% by weight passes through a 1.25 mm aperture sieve. (世界税関機構)
  • Exclusions (state alternative Chapter/Heading explicitly):
    • Prepared flours/groats/meals/starches → 1901
    • Corn flakes/breakfast cereal-type products → 1904
    • Certain prepared/preserved vegetables → 2001/2004/2005
    • Pharmaceuticals → Chapter 30
    • Starches with the character of perfumery/cosmetic/toilet preparations → Chapter 33
    • Roasted malt put up as coffee substitutes → 0901 or 2101 (世界税関機構)

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: Chapter 11 vs 2302 (bran/residues) for certain cereal milling products
    • What to check (information needed):
      • Does the product come from milling wheat/rye, barley, oats, maize & grain sorghum, rice, buckwheat?
      • Dry-basis analysis:
        • Starch content must exceed 45% (per the Note table).
        • Ash content must be at or below the cereal-specific maximum (e.g., rice has a tighter ash limit than oats). (世界税関機構)
    • Evidence to collect in practice:
      • Lab report (starch, ash) + test method references
      • Process description: is it a “milling product” intended for food/industrial use, or residue?
      • Specification sheets and photos
    • Typical misclassification:
      • Declaring bran as flour (Chapter 11) when it should be treated as milling residue under 2302 if it fails Note thresholds.
  • Impact point 2: Flour (1101/1102) vs groats/meal/worked grains (1103/1104) driven by sieve thresholds
    • What to check (information needed):
      • For products that are in Chapter 11 under the Note table, “flour” classification requires minimum passage through a specific sieve:
        • For wheat/rye, barley, oats, rice, buckwheat: at least 80% passes through a 315 μm sieve.
        • For maize/corn and grain sorghum: at least 90% passes through a 500 μm sieve. (世界税関機構)
    • Evidence to collect in practice:
      • Particle size distribution and sieve analysis report
      • Supplier specification: mesh size / granulation
    • Typical misclassification:
      • Calling a granular product “flour” when it fails the sieve threshold → it flips to 1103 or 1104.
  • Impact point 3: 1103 “groats/meal” definition (95% sieve pass)
    • What to check (information needed):
      • Is the product truly fragmented grain that meets the 95% pass criterion (2 mm for maize; 1.25 mm for other cereals)? (世界税関機構)
    • Evidence to collect in practice:
      • Sieve test result (confirming the 95% pass requirement)
    • Typical misclassification:
      • Classifying “coarse cracked grain” as 1103 when it does not meet the definition (it might be 1104 or even remain in Chapter 10 depending on processing).
  • Impact point 4: Pellets: confirm the Section II “pellet” concept
    • What to check (information needed):
      • Are pellets produced by compression or with binder ≤ 3% by weight?
      • Are they pellets of milling products (Chapter 11) or compounded preparations (often Chapter 23)? (世界税関機構)
    • Evidence to collect in practice:
      • Ingredient list (including binder %), process flow, end-use (feed vs food vs industrial)
    • Typical misclassification:
      • Declaring a compound feed pellet as 1103.20 just because it’s a pellet.

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake: Declaring wheat bran/pollard as 1101 (wheat flour)
    • Why it happens:
      • Commercial naming (“bran flour”, “fiber flour”) and similar appearance.
    • Correct approach (which Note / which Heading logic supports it):
      • Apply Chapter Note tests (starch/ash) to determine whether it remains in Chapter 11 or becomes 2302 (milling residues). (世界税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Ask: “Is this a primary flour for food use, or a milling by-product?”
      • Verify: starch/ash lab report; milling flow diagram; sample photo.
  2. Mistake: Classifying corn meal/grits (coarse) as 1102.20 (maize flour)
    • Why it happens:
      • “Corn flour” in some markets means corn meal.
    • Correct approach (which Note / which Heading logic supports it):
      • Use the sieve/particle-size logic: flour vs meal/groats can flip between 1102 and 1103/1104. (世界税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Ask for granulation spec and sieve test.
      • Confirm intended use (polenta/grits vs flour for baking/thickening).
  3. Mistake: Putting rolled/flaked rice under 1104
    • Why it happens:
      • 1104 covers rolled/flaked grains, so rice is assumed included.
    • Correct approach (which Note / which Heading logic supports it):
      • Heading 1104 explicitly excludes rice of heading 1006; rice generally remains in Chapter 10. (世界税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Confirm whether the grain is rice (1006) vs another cereal.
      • Keep a product master record that flags “rice exception”.
  4. Mistake: Declaring “modified starch” as 1108
    • Why it happens:
      • Invoices simply say “corn starch” even when chemically modified.
    • Correct approach (which Note / which Heading logic supports it):
      • 1108 is for starches/inulin as such; chemically modified starches commonly shift to Chapter 35 (e.g., 3505). (世界税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Ask: “Any chemical modification (oxidized, acetylated, cross-linked)?”
      • Collect: SDS/TDS, CAS, manufacturing description.
  5. Mistake: Classifying malt extract as 1107 (malt)
    • Why it happens:
      • Both may be called “malt” commercially.
    • Correct approach (which Note / which Heading logic supports it):
      • Malt extract / prepared flour-based food preparations are excluded to 1901. (世界税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Confirm whether it’s an extract (syrup/powder) vs malted grain.
      • Obtain ingredient list and extraction/process description.
  6. Mistake: Classifying an inulin-based supplement blend as 1108.20 (inulin)
    • Why it happens:
      • Main component is inulin, and it’s sold as “inulin powder.”
    • Correct approach (which Note / which Heading logic supports it):
      • If it’s essentially inulin as such, 1108.20 is plausible; if it’s a food preparation with added vitamins/flavors/sweeteners, it may shift (often Chapter 21). (Decision depends on full composition and how it’s presented/sold.)
    • Prevention (documents to verify / internal questions to ask):
      • Get full formulation (% of inulin, additives), labeling/claims, and end-use.
  7. Mistake: Classifying wheat gluten preparations/blends as 1109
    • Why it happens:
      • “Vital wheat gluten” is used loosely for blends used in baking.
    • Correct approach (which Note / which Heading logic supports it):
      • 1109 covers wheat gluten as such; significant additives/function-formulation can shift classification.
    • Prevention (documents to verify / internal questions to ask):
      • Ask for ingredient list and function (pure protein vs improver mix).
      • Collect technical sheet and marketing presentation.
  8. Mistake: Declaring compound feed pellets as 1103.20
    • Why it happens:
      • They are “pellets,” and 1103.20 explicitly mentions pellets.
    • Correct approach (which Note / which Heading logic supports it):
      • Confirm these are pellets of cereal groats/meal (Chapter 11 context) and consistent with the Section II pellet concept; otherwise, prepared animal fodder typically goes to Chapter 23. (世界税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Verify binder % and whether multiple ingredients/additives exist.
      • Confirm intended use (feed vs further industrial processing).

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment drives PSR selection (misclassification breaks the origin analysis).
  • Common pitfalls:
    • Using the HS of a key ingredient instead of the finished good.
    • Applying PSR using the wrong HS edition (agreement HS vs operational HS2022).
    • Not documenting how “processing state” changes the code (a core feature of Chapter 11).

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

  • Information needed to decide: confirm the HS edition referenced by your specific FTA/EPA in the ROO/PSR annex (and any transposition notes). Without this, PSR selection may be unreliable. 【259:7†FTA_HS_Edition_Map.md†L1-L32】
  • Practical cautions if the agreement’s HS edition differs from HS2022:
    • Chapter 11 is mostly stable at HS6 in HS2017→HS2022, but older editions can differ (see Section 8: HS2007 had a separate 1102.10 “rye flour”). (世界税関機構)
  • How to handle transposition (old → new mapping) in general (mapping discipline):
    • Do not guess mappings when splits/merges exist; treat them as Information needed to decide.
    • Record: HS2022 code, mapped code in agreement HS edition, mapping source (correlation table/annex), and rationale.
    • If multiple mappings exist, state the deciding product facts (composition, form, end-use, processing state) and evidence to collect. 【259:7†FTA_HS_Edition_Map.md†L25-L32】

6-3. Practical checklist (data needed for origin analysis)

  • BOM and supplier origin statements for all materials (including additives/binders).
  • Process flow: milling, fractionation, roasting, extraction, modification (if any).
  • HS codes for non-originating materials (in the agreement’s HS edition).
  • Costing method (if RVC applies) + consistent period.
  • Retention set (general): invoices, production records, specs, lab reports (sieve/ash/starch), shipping docs.

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017→HS2022No subheading-level change identified for Chapter 111101.00–1109.00Same HS6 structure for the Chapter 11 headings/subheadings; continue to rely on Note-driven tests for correct outcomes.Low “code-change” impact, but ongoing risk remains in misapplying sieve/ash/starch criteria and confusing Chapter 11 vs 19/23/35. (世界税関機構)

7-2. Why it changed (REQUIRED)

  • No change (HS2017→HS2022) for Chapter 11 at the HS6 level based on:
    • WCO correlation guidance: Table I lists HS2022 subheadings whose scope changed vs HS2017 or which are new. (世界税関機構)
    • In Table I (WCO correlation HS2017→HS2022), there are no Chapter 11 (110x) entries, indicating no HS2022 subheading-level restructuring for this Chapter. (customs.go.jp)
  • Therefore, “why it changed” is not applicable for HS2017→HS2022 within Chapter 11; operational focus remains on correct application of Notes and boundary management.

8. HS codes added or removed before HS2022 (historical perspective)

HS edition transitionChange typeOld code → New codePractical meaningEvidence
HS2007 → HS2012Merged / deleted subheading1102.10 (rye flour) → absorbed into 1102.90 (Other cereal flours)Rye flour stopped being separately identified at HS6; origin rules or tariff programs that reference older HS may need careful mapping.HS2007 Chapter 11 shows 1102.10; HS2012 Chapter 11 removes it. (世界税関機構)
HS2012 → HS2017 → HS2022No major HS6 restructure observed for Chapter 11(No material HS6 mapping issues identified for Chapter 11)Codes and split structure remain stable; continue applying Note-driven tests.HS2012/2017/2022 Chapter 11 listings align. (世界税関機構)

9. Clearance trouble scenarios caused by violating Notes (case-style)

Provide 3–5 cases in this exact pattern:

  • Case name (short): “Bran declared as flour”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Ignored Chapter Note test that can move milling products to 2302 when starch/ash criteria are not met. (世界税関機構)
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.):
      • Supplier uses “bran flour” for marketing; importer assumes 1101.
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
      • Classification amendment, duty difference, requests for lab evidence, potential compliance flags.
    • Prevention (advance ruling, pre-check, document readiness, etc.):
      • Collect ash/starch analysis; document milling process; consider advance classification consultation for repeat shipments.
  • Case name (short): “Corn flour vs corn meal (sieve issue)”
    • What went wrong (which Chapter Note / Section Note was violated):
    • Why it happens:
      • Different market usage of “corn flour”; no particle-size data.
    • Typical impacts:
      • Hold for clarification; reclassification; possible tariff differences.
    • Prevention:
      • Require particle size distribution and sieve report in purchase specs.
  • Case name (short): “Modified starch imported as native starch”
    • What went wrong:
      • Treated chemically modified starch as 1108 without confirming modification status. (世界税関機構)
    • Why it happens:
      • Commercial invoice says “corn starch”; SDS not shared.
    • Typical impacts:
      • Post-entry amendment; additional duty/tax; questions about product compliance uses.
    • Prevention:
      • Mandate SDS/TDS collection; ask directly about chemical modification.
  • Case name (short): “Malt extract declared as malt”
    • What went wrong:
      • Ignored Chapter exclusion for prepared flours/food preparations (often 1901) and misread product as malt (1107). (世界税関機構)
    • Why it happens:
      • Both called “malt”; powder form misleads.
    • Typical impacts:
      • Reclassifian questions.
    • Prevention:
      • Verify whether it’s extracted/concentrated; collect ingredients list.
  • Case name (short): “Feed pellets misdeclared as 1103.20”
    • What went wrong:
      • Misunderstood pellet concept and/or confused Chapter 11 pellets with prepared animal feed. (世界税関機構)
    • Why it happens:
      • “Pellets” triggers 1103.20 selection without checking ingredients/binder/use.
    • Typical impacts:
      • Reclassification to Chapter 23; increased documentary checks.
    • Prevention:
      • Confirm binder %, full formulation, and intended use; consider advance consultation for recurring feed-related items.

10. Import/export regulatory considerations (compliance)

*(Japan-focused, because Japan is the assumed practical context. Use this as a checklist, not as a definitive legal deters

  • Quarantine / sanitary & phytosanitary (SPS)
    • Food sanitation (import notification):
      • Japan guidance indicates importers have an obligation to submit a notification for importation of foods, food additives, etc. (scope includes foods and certain related items). Many Chapter 11 products are food ingredients, so treat this as a frequent checkpoint. (厚生労働省)
    • Plant quarantine:
      • Japan plant quarantine generally covers plants and plant products; some processed products may be treated differently, so confirm based on degree of processing and the commodity. (農林水産省)
    • Official places to verify (agencies / official guides / contact points):
    • Typical preparatory documents (general):
      • Product spec sheet, ingredients, manufacturing process summary, COA (ash/starch), sieve test report, packing list/invoice, phytosanitary documents if required (case-by-case).
  • CITES / species restrictions
    • Not typically applicable for Chapter 11 goods (generally cereals/starches), unless unusual endangered plant materials are involved.
  • Export controls (if applicable)
    • Not typically applicable for typical Chapter 11 food/milling products.
  • Other permits / notifications
    • Depending on the product and use (food ingredient, industrial use, additives), check any relevant domestic frameworks (e.g., labeling/standards) as part of your customer’s downstream compliance.

Standard wording (safe, general):
“Requirements depend on product specs, composition, end-use, and destination. Verify the latest official notices and consult competent agencies when in doubt.” 【259:2†JP_Regulatory_Notes.md†L41-L43】

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • Identify raw material (which cereal/legume/root/tuber/fruit/nut).
    • Describe processing: milled? fragmented? rolled/flaked? extracted? chemically modified?
    • Collect objective test data when relevant:
      • Sieve analysis / particle size distribution
      • Ash and starch content (dry basis) for products where Chapter Note tests apply (世界税関機構)
    • Confirm ingredients/additives (even minor ones).
  • After classification (re-check Notes / exclusions / boundaries)
    • Re-check Chapter 11 exclusions (prepared mixes, corn flakes, cosmetic starches, etc.). (世界税関機構)
    • Re-check the “flip points”:
      • Chapter 11 vs 2302 (residues)
      • 1101/1102 vs 1103/1104 (particle-size + definitions)
      • 1108 vs Chapter 35 (modified starch)
  • Before declaration (invoice description, units, supporting documents)
    • Invoice description should state:
      • Cereal type, product form (flour/meal/groats/rolled/flaked/pellets), and whether starch is native or modified
    • Keep HS6 consistent for analysis; if using Japan statistical codes, label them explicitly as national codes and keep HS6 traceability. (customs.go.jp)
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm agreement HS edition (do not assume HS2022).
    • Map HS codes with an audit trail if editions differ. 【259:7†FTA_HS_Edition_Map.md†L21-L32】
  • Regulatory checks (permits/notifications/inspection)
  • Practical tip for repeated items:
    • Consider using Japan Customs advance classification ruling processes for recurring, high-risk items; some written responses can be attached at import declaration and are respected in examination (subject to conditions/validity). (customs.go.jp)

12. References (sources)

(Primary sources preferred; Source ID style follows the provided Sources_Index guidance. 【259:4†Sources_Index.md†L1-L41】 )

  • [WCO-HS-LEGAL] HS Nomenclature 2022 Edition — Chapter 11 (Legal Text). World Customs Organization. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0211_2022e.pdf?la=en. Accessed: 2026-02-16. (世界税関機構)
  • [WCO-HS-LEGAL-SECTIONII] HS Nomenclature 2022 Edition — Section II Notes (Pellets definition). World Customs Organization. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0200_2022e.pdf?la=en. Accessed: 2026-02-16. (世界税関機構)
  • [WCO-CORR-2017-2022] Correlation Tables HS 2017–2022 (Introduction + Table I concept). World Customs Organization. https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/correlation-tables-hs-2017-2022.aspx. Accessed: 2026-02-16. (世界税関機構)
  • [WCO-CORR-2017-2022-TABLEI] Table I (Correlation HS2022 ↔ HS2017) — as published by Japan Customs (WCO copyright). Japan Customs. https://www.customs.go.jp/roo/text/hs2022_hs2017.pdf. Accessed: 2026-02-16. (customs.go.jp)
  • [WCO-HS-LEGAL-2012-CH11] HS Nomenclature 2012 Edition — Chapter 11 (for historical mapping). World Customs Organization. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2012/hs-2012/0211_2012e.pdf?la=en. Accessed: 2026-02-16. (世界税関機構)
  • [WCO-HS-LEGAL-2007-CH11] HS 2007 Edition — Chapter 11 (for historical mapping). World Customs Organization. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-older-edition/2007/hs-2007/0211_2007e.pdf?la=en. Accessed: 2026-02-16. (世界税関機構)
  • [JP-CUSTOMS-TARIFF] Japan Customs — Customs Tariff Schedule (index; reference information). Japan Customs / Ministry of Finance Japan. https://www.customs.go.jp/english/tariff/index.htm. Accessed: 2026-02-16. (customs.go.jp)
  • [JP-AEO-ADV-RULING] Japan Customs — Advance Classification Ruling System (classification). Japan Customs. https://www.customs.go.jp/english/advance/classification.htm. Accessed: 2026-02-16. (customs.go.jp)
  • [JP-AEO-ADV-RULING-SEARCH] Japan Customs — Advance rulings search overview (public info; 9-digit statistical code). Japan Customs. https://www.customs.go.jp/english/tetsuzuki/bunrui/index.htm. Accessed: 2026-02-16. (customs.go.jp)
  • [JP-MHLW-FOOD-IMPORT] MHLW — Notification for Importation of Foods, etc. Ministry of Health, Labour and Welfare (Japan). https://www.mhlw.go.jp/english/topics/importedfoods/1.html. Accessed: 2026-02-16. (厚生労働省)
  • [JP-MAFF-PLANT-QUAR] MAFF Plant Protection Station — Plant quarantine inspection requirements. Ministry of Agriculture, Forestry and Fisheries (Japan). https://www.maff.go.jp/pps/j/introduction/to_japan/require/. Accessed: 2026-02-16. (農林水産省)

Internal working references (provided_ 【259:0†HS2022_Chapter_Template_v1.1.md†L1-L36】

  • Sources_Index.md 【259:4†Sources_Index.md†L1-L41】
  • JP_Regulatory_Notes.md 【259:2†JP_Regulatory_Notes.md†L1-L43】
  • FTA_HS_Edition_Map.md 【259:7†FTA_HS_Edition_Map.md†L1-L32】
  • Disclaimer_v1.1.txt 【259:5†Disclaimer_v1.1.txt†L1-L1】

Disclaimer

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

HS2022 Chapter 10: Cereals — Practical Working Guide

Target: HS2022 Chapter 10 (Chapter 10)
Chapter title (JP, ref only): 穀物
Practical assumption: Japan / Both (Import & Export)
Main assumed products & use cases: wheat (incl. durum), rice (paddy/brown/milled), barley/oats for food & brewing, maize for food/feed, sorghum, buckwheat/millet/canary seed, quinoa; including “seed for sowing” vs “other”.

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

  • Typical examples INCLUDED in this Chapter (3–6):
    • Wheat grain (incl. durum wheat), as whole grain (including when still in the ear/on the stalk). (世界関税機関)
    • Rice in the husk (paddy), brown rice, and also semi‑milled/wholly milled or broken rice (still in Chapter 10 by explicit rule). (世界関税機関)
    • Maize (corn) grain (dry maize), and grain sorghum. (世界関税機関)
    • Buckwheat, millet, canary seed, and “other cereals” such as quinoa and triticale. (世界関税機関)
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Sweet corn (even though it is “corn/maize” in everyday language) → Chapter 7 (vegetables). (世界関税機関)
    • Flour / meal / groats / flakes / rolled grains (e.g., wheat flour, rolled oats, barley groats) → typically Chapter 11 (products of the milling industry). (Decision depends on what processing was done.)
    • Prepared foods made from cereals (e.g., breakfast cereals, cooked/instant rice meals, popped corn snacks) → typically Chapter 19 (prepared foodstuffs).
    • Prepared animal feed mixtures containing cereals (compound feed, premixes) → typically Chapter 23 (prepared animal fodder).
  • The top practical decision points (1–3):
    1. Is it still a “grain” product, or has it been worked into flour/meal/groats/flakes/ready-to-eat food? (Chapter 10 vs Chapters 11/19/23) (世界関税機関)
    2. Special exceptions: rice (10.06) stays in Chapter 10 even after certain processing; quinoa has a limited processing clarification too. (世界関税機関)
    3. Corn trap: if it’s sweet corn, it is not heading 10.05. (世界関税機関)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • SPS/inspection routing (plant quarantine / food safety) differs between raw grains, seeds for sowing, and prepared foods.
    • Origin (FTA/EPA) errors if you choose the wrong PSR because you used the wrong HS code (or wrong HS edition).
    • Rice vs rice preparations (Chapter 10 vs Chapter 19) can trigger large operational differences (documentation, labeling, risk profiling).

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • The HS classification workflow is basically:
    • Start with GIR 1: classify by the heading terms and any relevant Section/Chapter Notes (titles are only guidance). (世界関税機関)
    • Then apply GIR 6: once the correct heading is found, select the correct 6‑digit subheading using the subheading texts and any subheading notes. (世界関税機関)
  • Consistent terminology (use these words precisely):
    • Section: a large HS grouping (Chapter 10 sits in Section II: Vegetable Products). (世界関税機関)
    • Chapter: 2-digit level (here, Chapter 10). (世界関税機関)
    • Heading: 4-digit level (e.g., 1006 = rice). (世界関税機関)
    • Subheading: 6-digit level (e.g., 1006.30 = semi/wholly milled rice). (世界関税機関)
    • Notes: legal “gatekeepers” that can force a move to another heading/chapter.
  • Perspectives to avoid “classifying by product name only”:
    • Physical form: whole grain vs groats/flakes/flour vs prepared foods.
    • Degree of processing: “worked” grains generally exit Chapter 10 (except explicit cases like rice, and the quinoa clarification). (世界関税機関)
    • Stage/identity: “corn” can mean sweet corn (vegetable) or maize grain (cereal). (世界関税機関)
    • Intended use matters mainly for Seed vs Other splits at HS6 (and may be supported by labeling/certifications in practice).

1-2. Decision flow (pseudo flowchart)

  • Step 1: Is the product a cereal grain as presented?
    • If it is one of the cereals of headings 10.01–10.08 and grains are present → stay in Chapter 10 (go Step 2). (世界関税機関)
    • If grains are not present (e.g., straw without grain) → likely another Chapter (often Chapter 12 for straw/fodder).
  • Step 2: Has it been “hulled or otherwise worked” beyond what Chapter 10 allows?
    • If yes → likely moves to Chapter 11 (or Chapter 19 if prepared food).
    • If rice: many worked forms still remain under 10.06 by explicit rule. (世界関税機関)
    • If quinoa: limited pericarp removal to remove saponin (and nothing else) still remains in 10.08 by explicit rule. (世界関税機関)
  • Step 3: Check specific exclusions
    • If it is sweet corn → exclude from 10.05 and move to Chapter 7. (世界関税機関)
    • If it is prepared/ready-to-eat cereal food → likely Chapter 19.
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • Chapter 10 vs Chapter 7: sweet corn vs maize grain. (世界関税機関)
    • Chapter 10 vs Chapter 11: whole grain vs groats/flakes/flour. (世界関税機関)
    • Chapter 10 vs Chapter 19: grain/rice vs prepared cereal foods (instant meals, snacks).
    • Chapter 10 vs Chapter 23: raw grain vs compound feed preparations.

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

Rule: Chapter 10 has few headings → list ALL (1001–1008). (世界関税機関)

Heading (4-digit)Plain-English summaryTypical examples (products)Key decision criteria / exclusions / cautions
1001Wheat & meslindurum wheat grain; common wheat grain; wheat seedAt HS6: durum vs other, and seed vs other; beware flour/meal → Ch.11
1002Ryerye grain; rye seedSeed vs other; processed rye (flakes/flour) → Ch.11
1003Barleymalting barley grain; barley seedSeed vs other; hulled/pearled/barley groats often → Ch.11
1004Oatsoat grain; oat seedSeed vs other; rolled/flaked oats often → Ch.11
1005Maize (corn)dry maize grain; maize seedExcludes sweet corn → Ch.7; seed vs other
1006Ricepaddy rice; brown rice; milled/polished rice; broken riceKey exception: many processed rice forms still here; choose correct rice subheading
1007Grain sorghumsorghum grain; sorghum seedSeed vs other; processed forms may move to Ch.11
1008Buckwheat, millet & canary seed; other cerealsbuckwheat; millet; canary seed; fonio; quinoa; triticale; other cerealsMillet split includes seed vs other; quinoa clarification in Notes; heavily processed forms → Ch.11/Ch.19

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

Main split criteria you actually need in operations for Chapter 10:

  • Seed vs Other (many cereals)
  • Type/variety (durum wheat vs other wheat)
  • Degree of rice processing (paddy/brown/milled/broken)
  • Specific cereal identity under 1008 (buckwheat vs millet vs quinoa etc.)
  • Special exclusion: sweet corn vs maize grain

2–5 confusing Subheading pairs/groups:

  1. “Seed” vs “Other” (across 1001, 1002, 1003, 1004, 1005, 1007, and millet under 1008)
    • Where the split happens:
      • Example: 1001.11/1001.19 (durum wheat seed vs other) and 1001.91/1001.99 (other wheat seed vs other). (世界関税機関)
    • Information needed to decide:
      • Is it of a kind used for sowing (commercial reality, labeling, contracts)?
      • Any seed treatment (e.g., coating) and how it is marketed.
      • Packaging size / documentation (seed certificates, germination specs if used).
    • Typical mistake pattern:
      • Declaring “seed” because it can germinate, even when it is sold/used as food/feed grain.
  2. Rice processing splits (1006.10 / 1006.20 / 1006.30 / 1006.40)
    • Where the split happens:
    • Information needed to decide:
      • Exact milling status (husks removed? bran removed? polished/glazed?).
      • If “broken rice”: how the shipment is described commercially (and any standard used).
    • Typical mistake pattern:
      • Treating milled/polished rice as “worked grain” and moving it to Chapter 11 or 19—even though the Notes explicitly keep it in heading 10.06. (世界関税機関)
  3. Maize (corn) vs sweet corn
    • Where the split happens:
    • Information needed to decide:
      • Is it marketed and presented as sweet corn (vegetable) vs dry maize grain?
      • Condition at import/export: fresh/chilled sweet corn vs dried grain.
    • Typical mistake pattern:
      • Using 1005 for any “corn,” including sweet corn kernels.
  4. Millet “seed” vs “other” (1008.21 vs 1008.29)
    • Where the split happens:
    • Information needed to decide:
      • Same “seed vs other” evidence: intended use, marketing, certification, treatment.
    • Typical mistake pattern:
      • Treating all millet shipments as “seed” without commercial evidence.
  5. Quinoa under 1008.50 vs quinoa flour/processed
    • Where the split happens:
      • Whole quinoa grain stays in 1008.50; but flour/meal/other worked forms generally move to Chapter 11 (or prepared foods to Chapter 19).
    • Information needed to decide:
      • Processing steps: pericarp removal for saponin only (still Chapter 10) vs further working (milling, flaking, cooking). (世界関税機関)
    • Typical mistake pattern:
      • Assuming any dehusking/pericarp removal automatically moves quinoa out of Chapter 10.

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • Section II defines “pellets” as agglomerated products made by compression or with a binder not exceeding 3% by weight. (世界関税機関)
  • Practical meaning (with concrete examples):
    • If you see “pellets” in the product description for plant products, you should confirm:
      • Is it truly pelletized plant material (and what is the binder %)?
      • Is it still a raw plant product (Section II) or a prepared feed (often Chapter 23)?
    • Example: a compound feed pellet containing cereals is usually not Chapter 10; the “pellet” definition helps interpret terms, but you still classify by the correct heading based on product nature.
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • For cereals: “pellet” language often signals you may be dealing with prepared fodder (Chapter 23) or processed cereal products (Chapter 11), not raw grain.

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • Chapter 10 is for listed cereals only if grains are present (even if still in the ear/on the stalk). (世界関税機関)
    • Generally excludes grains that have been hulled or otherwise worked, except for specific carve‑outs (notably rice; and a quinoa clarification). (世界関税機関)
    • Sweet corn is explicitly excluded from maize heading 10.05 and goes to Chapter 7. (世界関税機関)
  • Definitions (if any):
    • Durum wheat is defined by species/genetics; practically it’s not “marketing language,” it’s a specific wheat type (the HS note references hybrids with 28 chromosomes). (世界関税機関)
  • Exclusions (state alternative Chapter/Heading explicitly):
    • Sweet corn → Chapter 7 (not 10.05). (世界関税機関)
    • Worked cereal products (e.g., groats/flour/flakes) → typically Chapter 11.
    • Prepared cereal foods → typically Chapter 19.
    • Prepared animal feed → typically Chapter 23.

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: “Grains present” requirement (ear/stalk vs straw)
    • What to check (information needed):
      • Are there cereal grains present in the imported product (e.g., sheaves with grain), or is it just straw/stalks? (世界関税機関)
    • Evidence to collect in practice:
      • Photos, packing/handling description, harvest form, product specs.
    • Typical misclassification:
      • Declaring wheat straw as wheat grain (Chapter 10) when grains are not present.
  • Impact point 2: “Hulled or otherwise worked” (Chapter 10 vs Chapter 11)
    • What to check (information needed):
      • Exactly what processing was done: hulling/dehusking, pearling, cutting, flaking, milling, etc.
    • Evidence to collect in practice:
      • Process flow, mill certificates, product description (e.g., “groats,” “flakes,” “rolled”), spec sheet.
    • Typical misclassification:
      • Declaring rolled oats as 1004 (oats) instead of a milling-industry heading (often Chapter 11).
  • Impact point 3: Rice carve-out (keeps certain processed rice in Chapter 10)
    • What to check (information needed):
      • Is it rice in any of the states covered under 1006 (paddy/brown/milled/polished/parboiled/broken)? (世界関税機関)
    • Evidence to collect in practice:
      • Milling degree description; whether it’s broken rice; photos; contracts.
    • Typical misclassification:
      • Moving milled/polished rice to Chapter 11 just because it is “worked.”
  • Impact point 4: Quinoa clarification (pericarp removal for saponin)
    • What to check (information needed):
      • Has quinoa only had the pericarp partly/wholly removed to remove saponin—and nothing else? (世界関税機関)
    • Evidence to collect in practice:
      • Supplier process statement; lab/product specs; commercial description.
    • Typical misclassification:
      • Treating saponin-removed quinoa as “worked grain” and moving it to Chapter 11.

5. Common mistakes in practice (cause → correction)

  1. Mistake: Classifying sweet corn under 1005 (maize/corn)
    • Why it happens:
      • “Corn is corn” thinking; product name drives classification.
    • Correct approach (which Note / which Heading logic supports it):
      • Chapter 10 expressly excludes sweet corn from 10.05; it belongs to Chapter 7. (世界関税機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify if it is sweet corn (fresh/chilled), check labels, invoices, product photos.
  2. Mistake: Classifying rolled/flaked oats as 1004 (oats)
    • Why it happens:
      • People assume oats stay in “oats code” regardless of processing.
    • Correct approach:
      • Check whether the grain has been “worked” (flakes/rolled/groats typically move to Chapter 11).
    • Prevention:
      • Ask: “Is it whole oat grain, or rolled/flaked/steam-treated?” Get process spec and photos.
  3. Mistake: Moving milled/polished/parboiled rice out of Chapter 10
    • Why it happens:
      • General rule “worked grains are not Chapter 10” is over-applied.
    • Correct approach:
    • Prevention:
      • Confirm rice processing state and choose correct 1006 subheading (paddy/brown/milled/broken).
  4. Mistake: Treating quinoa with saponin-removal as excluded “worked grain”
    • Why it happens:
      • Dehusking/pericarp removal is assumed to be “working.”
    • Correct approach:
      • HS2022 clarifies quinoa with only pericarp removal for saponin (no other process) remains in 10.08. (世界関税機関)
    • Prevention:
      • Obtain supplier statement of process; confirm no milling/flaking/cooking.
  5. Mistake: Using “Seed” subheadings without commercial evidence
    • Why it happens:
      • Any grain that can germinate is treated as “seed.”
    • Correct approach:
      • Use “seed” subheadings when the product is of a kind used for sowing (supported by commercial documents).
    • Prevention:
      • Ask: “Is it sold for sowing?” Collect seed certificates, labeling, treatment details, contract purpose.
  6. Mistake: Declaring cereal flour/meal as Chapter 10
    • Why it happens:
      • Internal systems map “wheat” to 1001, “corn” to 1005 automatically.
    • Correct approach:
      • Flour/meal is typically Chapter 11 (milling industry), not Chapter 10 cereals.
    • Prevention:
      • Require a field for “processing state” on product master data (whole grain vs milled).
  7. Mistake: Declaring prepared feed mixtures as cereals
    • Why it happens:
      • Main ingredient drives classification without considering the mixture nature.
    • Correct approach:
      • Compound feed/premixes are often Chapter 23.
    • Prevention:
      • Ask: “Is it a single grain, or a formulated feed?” Review ingredient list and intended animal feeding.
  8. Mistake: FTA origin analysis done on the wrong HS edition
    • Why it happens:
      • Teams classify in HS2022 but apply PSR text written in HS2012/HS2017 without mapping.
    • Correct approach:
      • Identify the HS edition used in the agreement PSR and keep an audit trail for any transposition/mapping. (財務省関税庁)
    • Prevention:
      • Include “agreement HS edition” as a mandatory field in your origin worksheet.

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment drives PSR selection:
    • If you classify a product incorrectly (e.g., rolled oats in Chapter 10 instead of Chapter 11), you may apply the wrong PSR and the origin claim can fail.
  • Common pitfalls:
    • Confusing HS for materials vs HS for finished goods in the BOM.
    • Treating repacking/cleaning as sufficient origin-conferring processing (often not; depends on agreement).
    • Using the wrong HS edition (see 6-2).

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

A) Agreement-by-agreement HS edition table (filled for common Japan use cases)
(If you use other agreements, apply the same evidence discipline.)

Agreement IDAgreement nameHS edition used in ROO/PSRWhere evidenced (article/annex citation)Source ID (for Section 12)Notes
JP-EUJapan–EU EPAHS2017Annex 3‑B column heading: “Harmonized System classification (2017)”FTA-JP-EU-ANNEX3BChapter 10 PSR shows “wholly obtained” style rule for 10.01–10.08
CPTPPCPTPPHS2012Annex 3‑D table column: “HS Classification (HS 2012)”FTA-CPTPP-ANNEX3DOften needs mapping if HS2022 differs
RCEPRCEPHS2012Annex 3A note: “based on the 2012 Edition…”FTA-RCEP-ANNEX3AJapan has published HS2022-transposed PSR for RCEP from 2023-01-01 (operational support)

(外務省)

B) Practical cautions if the agreement’s HS edition differs from HS2022

  • JP–EU EPA (HS2017 vs HS2022):
    The agreement refers to HS2017 for ROO/PSR. Misalignment can cause PSR selection errors. Practical approach: (1) classify the finished good in HS2022, (2) map HS2022→HS2017 using an official correlation table or agreement guidance, (3) apply PSR in HS2017, and (4) keep an audit trail. (外務省)
  • CPTPP (HS2012 vs HS2022):
    The agreement refers to HS2012 for ROO/PSR. Use the same mapping discipline (HS2022→HS2012) and keep an audit trail. (international.gc.ca)
  • RCEP (HS2012 vs HS2022):
    Annex 3A is based on HS2012. Japan also provides a transposed PSR list in HS2022 for operational use (still keep evidence of mapping used). (財務省関税庁)

C) Chapter 10 “good news” on mapping (still verify)

  • For Chapter 10 cereals, the HS6 structure is the same in HS2012, HS2017, and HS2022 (1001–1008 and their main HS6 splits), based on the WCO legal texts. (世界関税機関)
  • So, mapping for Chapter 10 goods is often 1:1 at HS6 (but still record the evidence and confirm no national-level differences).

6-3. Practical checklist (data needed for origin analysis)

  • Data you need:
    • Product HS (HS2022) at least to 6 digits
    • Agreement name + agreement HS edition used for PSR (HS2012/2017/etc.)
    • Production facts: grown/harvested country, processing steps (cleaning, milling, parboiling, packaging)
    • If processed: BOM + origin of inputs, cost/RVC inputs (if relevant)
  • Supporting documents & retention (general guidance):
    • Supplier declarations, production/processing statements
    • Certificates where relevant (e.g., phytosanitary certificates can support “grown/harvested” narratives, but do not substitute for ROO rules)

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017 → HS2022Wording/scope clarification in Chapter NoteNote affecting 10.08 (quinoa)Quinoa with pericarp wholly/partly removed to remove saponin (and no other process) remains in 10.08Reduces disputes/misclassification risk for “saponin-removed” quinoa imports/exports
HS2017 → HS2022No structural change at heading/subheading level1001–1008Codes themselves remain stable; main operational splits unchangedEasier HS mapping for FTAs; focus remains on processing-state evidence

(世界関税機関)

7-2. Why it changed (REQUIRED)

  • Sources used:
    • WCO HS2017 Chapter 10 legal text (no quinoa-pericarp clarification). (世界関税機関)
    • WCO HS2022 Chapter 10 legal text (adds quinoa-pericarp clarification). (世界関税機関)
  • Explanation (what changed and why, based on those documents):
    • The HS2022 Chapter Note adds a targeted clarification for quinoa processing commonly used to remove saponin, ensuring that this limited processing alone does not push quinoa out of Chapter 10.
    • Aside from that note wording, the Chapter’s HS headings/subheadings remain the same between the two editions.

8. HS codes added or removed before HS2022 (historical perspective)

Major additions/deletions/restructures across HS2007 → HS2012 → HS2017 → HS2022:

PeriodWhat changed (high level)Old code(s)New code(s)Mapping note / practical meaning
HS2007 → HS2012Expanded HS6 splits for cereals, notably adding Seed vs Other splits for several cerealse.g., 1001.10 / 1001.901001.11/19 and 1001.91/99Durum wheat and other wheat gained explicit seed/other HS6 splits
HS2007 → HS2012Rye, barley, oats, sorghum gained Seed vs Other splits1002.00 / 1003.00 / 1004.00 / 1007.001002.10/90; 1003.10/90; 1004.10/90; 1007.10/90Better statistical & operational separation for seed trade
HS2007 → HS2012Millet split into seed vs other; additional cereals explicitly identified1008.20; (no 1008.40/50/60)1008.21/29; plus 1008.40 (fonio), 1008.50 (quinoa), 1008.60 (triticale)“Other cereals” became more granular at HS6
HS2012 → HS2017No structural change identified for Chapter 10——Codes remain stable
HS2017 → HS2022Chapter Note clarification for quinoa processing (saponin-related pericarp removal)——Scope clarification, not a code change

(世界関税機関)

9. Clearance trouble scenarios caused by violating Notes (case-style)

  • Case name (short): “Sweet corn declared as maize grain”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Sweet corn is excluded from heading 10.05 and belongs in Chapter 7. (世界関税機関)
    • Why it happens:
      • Product naming (“corn”) overwhelms actual product identity/state.
    • Typical impacts:
      • Post-entry amendment, reassessment, SPS/inspection rerouting, delays.
    • Prevention:
      • Confirm whether it’s sweet corn vs dry maize grain before filing; use advance ruling if recurring.
  • Case name (short): “Rolled oats filed as 1004 oats”
    • What went wrong:
      • Product is “worked” (rolled/flaked) and likely should not stay in Chapter 10.
    • Why it happens:
      • ERP master data maps “oats” to 1004 without a processing-state field.
    • Typical impacts:
      • Reclassification, duty differences, FTA PSR mismatch.
    • Prevention:
      • Require “processing state” on item master; keep milling specs and photos ready.
  • Case name (short): “Polished rice moved out of Chapter 10”
    • What went wrong:
      • Rice is explicitly kept in heading 10.06 even when milled/polished/parboiled/broken. (世界関税機関)
    • Why it happens:
      • Overgeneralizing the “worked grains excluded” principle.
    • Typical impacts:
      • Classification dispute, corrections, shipment holds.
    • Prevention:
      • Check the rice-specific exception; document rice processing level clearly.
  • Case name (short): “Quinoa ‘saponin-removed’ treated as milling product”
    • What went wrong:
      • HS2022 clarifies quinoa with only pericarp removal for saponin remains in 10.08. (世界関税機関)
    • Why it happens:
      • Team assumes dehusking/pericarp removal always equals “worked.”
    • Typical impacts:
      • Delays due to document requests; origin analysis break.
    • Prevention:
      • Obtain supplier process declaration; keep it in the clearance file.

10. Import/export regulatory considerations (compliance)

  • For Japan, frequent regulations/permits/quarantine relevant to this Chapter (only if applicable):
    • Quarantine / sanitary & phytosanitary (SPS)
      • Why this matters for cereals:
        • Cereals are plant products; shipments may be subject to plant quarantine inspections depending on product/condition and whether they are regulated. (農林水産省)
      • What to verify:
        • Whether a phytosanitary certificate is required from the exporting country and what inspection applies at arrival.
      • Official places to verify:
    • Food safety controls
      • Why this matters:
        • Imported foods generally require import notification procedures under Japan’s food safety framework (as administered via MHLW quarantine stations). (厚生労働省)
      • What to verify:
        • Whether your cereal shipment is treated as a food and requires notification/testing under applicable standards.
      • Official places to verify:
        • MHLW guidance on import procedures under the Food Sanitation framework. (厚生労働省)
    • Other permits / notifications (situational)
      • Examples for cereals where extra checks may apply:
        • If imported as seed for sowing: additional scrutiny may apply (quarantine, labeling, seed documentation).
        • If imported under special import schemes (e.g., certain staple grains may have special administrative handling): verify current MAFF / customs operational rules (facts depend on product and program).
  • Official places to verify (agencies / official guides / contact points):
  • Typical preparatory documents (general):
    • Commercial invoice, packing list, product specification sheet
    • Process description (milling/parboiling/pericarp removal etc.)
    • Phytosanitary certificate (when required), inspection certificates
    • For “seed” claims: seed labeling/certificates, intended-use documentation

Standard wording (safe, general): Requirements depend on product specs, composition, end-use, and destination. Verify the latest official notices and consult competent agencies when in doubt. (農林水産省)

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • What cereal is it (wheat/rice/maize/etc.)?
    • What is the processing state (whole grain vs groats/flakes/flour vs prepared food)?
    • For rice: paddy/brown/milled/broken.
    • For quinoa: only saponin-related pericarp removal, or more?
  • After classification (re-check Notes / exclusions / boundaries)
    • Re-check sweet corn exclusion.
    • Re-check “worked grains” boundary (and the rice/quinoa exceptions).
    • Confirm “seed vs other” evidence.
  • Before declaration (invoice description, units, supporting documents)
    • Make invoice description match HS logic (e.g., “milled rice,” “rolled oats,” “seed for sowing”).
    • Keep processing statements and photos ready for inquiries.
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Identify agreement HS edition (HS2012/HS2017/HS2022).
    • Map HS2022→agreement HS edition if needed and keep an audit trail. (財務省関税庁)
  • Regulatory checks (permits/notifications/inspection)
    • Check plant quarantine requirements (MAFF).
    • Check imported food notification requirements (MHLW).
    • For seed shipments: expect higher SPS attention and documentation needs.

12. References (sources)

Accessed: 2026-02-16 (Asia/Tokyo)

WCO (HS legal text, correlation tables, GIR)

  • [WCO-HS-CH10-2022] Chapter 10 “Cereals” (HS2022 legal text excerpt) — World Customs Organization. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0210_2022e.pdf?la=en Accessed: 2026-02-16. (世界関税機関)
  • [WCO-HS-CH10-2017] Chapter 10 “Cereals” (HS2017 legal text excerpt) — World Customs Organization. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2017/2017/0210_2017e.pdf?la=en Accessed: 2026-02-16. (世界関税機関)
  • [WCO-HS-CH10-2012] Chapter 10 “Cereals” (HS2012 legal text excerpt) — World Customs Organization. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2012/hs-2012/0210_2012e.pdf?la=en Accessed: 2026-02-16. (世界関税機関)
  • [WCO-HS-CH10-2007] Chapter 10 “Cereals” (HS2007 legal text excerpt) — World Customs Organization. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-older-edition/2007/hs-2007/0210_2007e.pdf?la=en Accessed: 2026-02-16. (世界関税機関)
  • [WCO-SECTIONII-2022] Section II Note (definition of “pellets”) — World Customs Organization. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0200_2022e.pdf?la=en Accessed: 2026-02-16. (世界関税機関)
  • [WCO-GIR] General Rules for the Interpretation of the Harmonized System (GIR) — World Customs Organization. URL: https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-interpretation-general-rules/0001_2012e_gir.pdf?la=en Accessed: 2026-02-16. (世界関税機関)

Japan customs and public-agency guidance

  • [JP-CUSTOMS-IMPORT] Import Procedures (overview) — Japan Customs. URL: https://www.customs.go.jp/english/summary/import.htm Accessed: 2026-02-16. (財務省関税庁)
  • [JP-MAFF-PQS] Plant Quarantine Inspections (overview) — MAFF Plant Protection Station. URL: https://www.maff.go.jp/pps/j/introduction/english.html Accessed: 2026-02-16. (農林水産省)
  • [JP-MHLW-FOODIMPORT] Import procedure guidance for imported foods (notification) — MHLW. URL: https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/shokuhin/yunyu_kanshi/kanshi/index_00004.html Accessed: 2026-02-16. (厚生労働省)
  • [JP-ADV-RULING] Advance Ruling on Classification — Japan Customs. URL: https://www.customs.go.jp/english/advance/classification.htm Accessed: 2026-02-16. (財務省関税庁)

FTA/EPA texts, annexes, operational guidance

  • [FTA-JP-EU-ANNEX3B] Japan–EU EPA, Annex 3‑B Product Specific Rules of Origin (HS classification 2017) — MOFA Japan. URL: https://www.mofa.go.jp/files/000382118.pdf Accessed: 2026-02-16. (外務省)
  • [FTA-CPTPP-ANNEX3D] CPTPP, Annex 3‑D Product-Specific Rules of Origin (HS2012 reference shown) — Government of Canada. URL: https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/cptpp-ptpgp/text-texte/03d.aspx?lang=eng Accessed: 2026-02-16. (international.gc.ca)
  • [FTA-RCEP-ANNEX3A] RCEP, Annex 3A Product Specific Rules (note indicates based on HS2012) — Japan Customs (PDF). URL: https://www.customs.go.jp/english/epa/rcep/annex3a.pdf Accessed: 2026-02-16. (財務省関税庁)
  • [JP-MOFA-RCEP-PSR-TRANSPOSE] RCEP information note (Japan: PSR transposed to HS2022 from 2023-01-01) — MOFA Japan. URL: https://www.mofa.go.jp/policy/economy/fta/rcep/page1e_000002.html Accessed: 2026-02-16. (外務省)

Internal knowledge files used (template & guardrails)

  • HS2022_Chapter_Template_v1.1.md
  • FTA_HS_Edition_Map.md
  • JP_Regulatory_Notes.md
  • Sources_Index.md
  • Disclaimer_v1.1.txt

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

Appendix A. Key national tariff line subdivisions in Japan (optional)

  • Japan uses national tariff line / statistical codes beyond HS6 for declarations and statistics (do not confuse these with HS6).
  • Practical operational advice:
    • Use HS6 for classification reasoning and PSR selection, then map to Japan’s national code for declaration and rate determination using Japan Customs’ tariff schedule index. (財務省関税庁)
  • Information needed to decide (if you need Appendix A to be detailed for your SKU list):
    • The exact products (wheat/rice/maize etc.), intended use (food/feed/sowing), and packaging/quality specs, because Japan national subdivisions can be granular.

Appendix B. How to find customs advance rulings / decisions (optional)

  • Japan Customs provides an Advance Classification Ruling System so importers and related parties can inquire about tariff classification and duty rate prior to importation. (財務省関税庁)
  • What information to prepare to make consultations efficient (general guidance):
    • Detailed product description (common name + scientific name where relevant for cereals)
    • Photos and specification sheets
    • Processing flow (milling, parboiling, pericarp removal steps)
    • Intended use (food/feed/sowing) and labeling/packaging
    • Sample (if feasible) and any analysis reports
  • Practical tip:
    • When the “high-cost boundary” is Chapter 10 vs 11/19/23, present the processing evidence clearly and consistently across invoice/specs and the ruling request.

HS2022 Chapter 9: Coffee, tea, maté and spices — Practical Working Guide

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

  • Typical examples INCLUDED in this Chapter (3–6):
    • Green (unroasted) coffee beans, including decaffeinated (HS 0901).
    • Roasted coffee beans or roasted ground coffee (HS 0901).
    • Tea leaves (green / black / partly fermented), including flavoured tea (HS 0902).
    • Dried chilli peppers and ground chilli powder (Capsicum), black peppercorns and ground pepper (HS 0904).
    • Single spices like vanilla, cinnamon, cloves, nutmeg, cardamoms, saffron, turmeric (HS 0905–0910). (wcoomd.org)
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Coffee extract / instant coffee and tea extracts / concentrates → typically Chapter 21 (often heading 2101). Information needed to decide: is it the plant product itself (beans/leaves) or an extract/preparation?
    • Ready-to-drink coffee/tea beverages → typically Chapter 22 (non-alcoholic beverages), not Chapter 9.
    • “Herbal tea” blends with no tea (no Camellia sinensis) → often not 0902; candidates may include Chapter 12 (plants/parts) or Chapter 21 (food preparations), depending on composition/presentation (Information needed to decide: full ingredient list and form).
    • Cubeb pepper (Piper cubeba) → excluded from Chapter 9 by Chapter Note; typically goes to heading 1211. (wcoomd.org)
  • The top practical decision points (1–3):
    1. Is it the plant product itself (beans/leaves/spice), or an extract/preparation/drink? (Chapter 9 vs Chapters 21/22.)
    2. For tea: immediate packing size (≤ 3 kg vs bulk) drives the HS6 split. (wcoomd.org)
    3. For spices: mixtures and added substances can flip you to 0910 (mixtures) or out of the Chapter entirely (mixed seasonings → 2103), depending on whether the mixture still behaves like a spice mix. (wcoomd.org)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • Products claimed under FTA/EPA: wrong HS → wrong PSR → origin claim fails.
    • Spices/seasonings: customs may treat “seasoning mixes” as 2103 rather than Chapter 9, impacting duty rate and sometimes regulatory handling. (wcoomd.org)

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • GIR 1 (Headings + legal Notes) is usually enough for Chapter 9:
    • Chapter 9’s legal Notes cover spice-mixture rules and exclusions; headings/subheadings list coffee/tea/spices. (wcoomd.org)
  • GIR 6 matters for HS6 splits:
    • Example: tea in immediate packings ≤ 3 kg vs bulk tea is a different HS6. (wcoomd.org)
  • Where “essential character” thinking appears in practice:
    • Spice mixtures with “other substances” (salt, starch, anti-caking agents, etc.) can stay in Chapter 9 only if the mixture still has the essential character of spices; otherwise it flips out (often to heading 2103). (wcoomd.org)
  • Perspectives to avoid “classifying by product name only” (use, material, condition, degree of processing, etc.):
    • “Instant coffee” (extract/preparation) vs “roasted coffee” (beans/ground) are different HS products.
    • “Herbal tea” might not be “tea” for HS purposes if it’s not from the tea plant.
    • “Curry powder” can be a spice mixture (Chapter 9) or a mixed seasoning (Chapter 21) depending on what else is added and its commercial character.

1-2. Decision flow (pseudo flowchart)

  • Step 1:
    • Beans/leaves/spice pieces/powders? → go Step 2.
    • Extract/essence/concentrate, beverage, sauce/seasoning with significant non-spice ingredients? → check Chapter 21/22 first.
  • Step 2:
    • Coffee → heading 0901.
    • Tea → heading 0902.
    • Maté → heading 0903.
    • Pepper / dried chilli etc → heading 0904.
    • Other listed spices → headings 0905–0910. (wcoomd.org)
  • Step 3:
    • Coffee: roasted vs not; decaffeinated vs not. (wcoomd.org)
    • Tea: green vs black/partly fermented; immediate packing ≤ 3 kg vs other. (wcoomd.org)
    • Spices: whole vs crushed/ground; mixture rules for headings 0904–0910. (wcoomd.org)
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • Chapter 9 vs Chapter 21 (extracts and mixed seasonings) vs Chapter 22 (beverages).
    • Chapter 9 pepper vs heading 1211 for cubeb pepper (species matters). (wcoomd.org)

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

  • Rule:
    • If the Chapter has few Headings: list ALL
    • If many: list 10–20 that are operationally important (frequent / high error / regulatory or origin-impacting) + group “Others”
      Use this table format:
      | Heading (4-digit) | Plain-English summary | Typical examples (products) | Key decision criteria / exclusions / cautions |
      |—|—|—|—|
      | 0901 | Coffee (green/roasted/decaf), plus coffee husks/skins and coffee substitutes containing coffee | Green coffee beans; roasted beans; ground roasted coffee; decaf coffee | Exclude coffee extracts/instant coffee and preparations → often heading 2101 (check product form). |
      | 0902 | Tea (green / black / partly fermented), whether or not flavoured | Green tea leaves; matcha powder; black tea; flavoured tea | Packaging split at HS6: immediate packings ≤ 3 kg vs other. Exclude tea extracts → often 2101. |
      | 0903 | Maté | Yerba mate leaves | Narrow heading; confirm it’s maté (not other herbal materials). |
      | 0904 | Pepper (Piper) and dried/crushed/ground Capsicum/Pimenta fruits | Black peppercorns/ground pepper; dried chillies; chilli powder; paprika powder | Watch cubeb pepper exclusion (species); whole vs crushed/ground splits. |
      | 0905 | Vanilla | Whole vanilla beans; ground vanilla | Whole vs crushed/ground split. Preparations/extracts may move to Chapter 21 depending on composition. |
      | 0906 | Cinnamon and cinnamon-tree flowers | Cinnamon sticks; ground cinnamon | HS6 distinguishes “Cinnamon (Cinnamomum zeylanicum)” from other cinnamon; plus whole vs ground. |
      | 0907 | Cloves | Whole cloves; ground cloves | Whole vs crushed/ground split. |
      | 0908 | Nutmeg, mace, cardamoms | Nutmeg whole/ground; mace; cardamoms | Separate HS6 splits by product (nutmeg/mace/cardamoms) and state (whole vs ground). |
      | 0909 | Seeds of anise/badian/fennel/coriander/cumin/caraway; juniper berries | Coriander seed whole/ground; cumin seed whole/ground; fennel seed; star anise; juniper berries | Separate HS6 splits for coriander, cumin, and “others” (whole vs ground). |
      | 0910 | Ginger, saffron, turmeric, thyme, bay leaves, curry and other spices (incl. certain mixtures) | Ginger whole/ground; saffron; turmeric; dried thyme/bay leaves; curry powder; spice blends | Mixtures of spices from different headings 0904–0910 classify here (0910.91). Added substances can flip out to 2103 if it becomes a “mixed seasoning”. |

Headings/subheadings and Chapter Notes above follow the HS2022 legal text for Chapter 9. (wcoomd.org)

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

  • Organize the main split criteria (e.g., weight, composition %, end-use, processing state, form/shape, packaging, standards)
    • Coffee: roasted vs not roasted; decaffeinated vs not
    • Tea: green (not fermented) vs black/partly fermented; immediate packing size
    • Spices: whole vs crushed/ground; mixtures; botanical identity (wcoomd.org)
  • 2–5 confusing Subheading pairs/groups:
    • Pair/group 1: Coffee state and decaffeination
      • Where the split happens:
        • 0901.11 / 0901.12 (not roasted, not decaf / decaf)
        • 0901.21 / 0901.22 (roasted, not decaf / decaf)
        • 0901.90 (other) (wcoomd.org)
      • Information needed to decide:
        • Roasted? Decaffeinated? Coffee itself or a preparation/extract?
      • Typical mistake pattern:
        • “Instant coffee” treated as roasted coffee (0901) without confirming it is an extract/preparation.
    • Pair/group 2: Tea packing-size split (often missed)
      • Where the split happens:
        • 0902.10 vs 0902.20 (green tea in immediate packings ≤ 3 kg vs other)
        • 0902.30 vs 0902.40 (black/partly fermented tea in immediate packings ≤ 3 kg vs other) (wcoomd.org)
      • Information needed to decide:
        • Immediate pack weight/unit; fermentation status.
      • Typical mistake pattern:
        • Bulk tea declared under the “≤ 3 kg” subheading.
    • Pair/group 3: Pepper vs Capsicum/Pimenta; whole vs ground
      • Where the split happens:
        • 0904.11 vs 0904.12 (pepper whole vs crushed/ground)
        • 0904.21 vs 0904.22 (Capsicum/Pimenta whole dried vs crushed/ground) (wcoomd.org)
      • Information needed to decide:
        • Botanical genus + physical form.
      • Typical mistake pattern:
        • “Pepper powder” coded without verifying whether it’s Piper pepper or chilli.
    • Pair/group 4: Spice mixtures (stay in Chapter 9 vs move out)
      • Where the split happens:
        • Different-heading spice mixtures → 0910.91
        • But if “other substances” change the character → out of Chapter 9 (often heading 2103) (wcoomd.org)
      • Information needed to decide:
        • Full formulation (% by weight), role of salt/sugar/starch/oil, marketing/use.
      • Typical mistake pattern:
        • Seasoning blend treated as 0910.91 based only on presence of spices.

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • Chapter 9 is in Section II (Vegetable products): generally plant products in relatively simple forms (dried, crushed/ground), not complex preparations or drinks.
  • Practical meaning (with concrete examples):
    • Coffee beans/leaves/spices → likely Chapter 9.
    • Extracts, sauces, beverages → often shift to Section IV (Prepared foodstuffs) or Chapter 22 (beverages).
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • If the product is processed beyond the “plant product” stage (extracted, prepared, ready-to-drink), it commonly leaves Section II.

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • The Chapter Notes provide rules for mixtures of products of headings 0904–0910 and set a rule for added substances (when classification stays vs flips out). (wcoomd.org)
  • Definitions (if any):
    • Practical working tests:
      • “Crushed or ground” = physical state (powder/particles vs whole pieces).
      • “Immediate packings ≤ 3 kg” = the direct pack unit at import (not the outer carton). (wcoomd.org)
  • Exclusions (state alternative Chapter/Heading explicitly):
    • Cubeb pepper (Piper cubeba) → excluded from Chapter 9 → heading 1211. (wcoomd.org)
    • Mixtures that become mixed condiments/seasonings → heading 2103 (outside Chapter 9). (wcoomd.org)

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: Mixtures of spices (same heading vs different headings)
    • What to check (information needed):
      • Are the ingredients from one heading, or from multiple headings within 0904–0910?
    • Evidence to collect in practice (spec sheets, composition data, SDS, catalogs, photos, process flow, etc.):
      • Ingredient list and % by weight; process description (blending only vs other).
    • Typical misclassification:
      • Multi-spice blend classified under a single-spice heading instead of 0910 (mixture rule). (wcoomd.org)
  • Impact point 2: “Added substances” test (stay in Chapter 9 vs move to mixed seasonings)
    • What to check (information needed):
      • Does the mixture retain the essential character of spices, or is it a mixed seasoning/condiment?
    • Evidence to collect in practice:
      • Full recipe; marketing label; intended use; lab analysis if needed.
    • Typical misclassification:
      • High-salt seasoning mix kept in 0910.91; customs reclassifies to 2103. (wcoomd.org)
  • Impact point 3: Species exclusion — cubeb pepper
    • What to check (information needed):
      • Scientific name: Piper nigrum vs Piper cubeba.
    • Evidence to collect in practice:
      • Supplier botanical declaration; COA; photos.
    • Typical misclassification:
      • Cubeb pepper declared as 0904 “pepper” instead of heading 1211. (wcoomd.org)

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake:
    • Instant coffee / coffee extract treated as 0901 coffee.
    • Why it happens:
      • “Coffee powder” wording hides that it’s an extract/preparation.
    • Correct approach (which Note / which Heading logic supports it):
      • Verify if it is coffee itself (0901) or a preparation/extract (often Chapter 21, e.g., 2101).
    • Prevention (documents to verify / internal questions to ask):
      • Documents: manufacturing process, ingredient list, COA.
      • Questions: “Is it brewed/extracted and then dried?” “Is there carrier (maltodextrin)?”
  2. Mistake:
    • Tea subheading error by ignoring ≤ 3 kg immediate packings.
    • Why it happens:
      • Teams use shipment weight instead of pack-unit weight.
    • Correct approach (which Note / which Heading logic supports it):
      • Use 0902.10/0902.30 only if in immediate packings ≤ 3 kg; otherwise 0902.20/0902.40. (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Documents: packing list, net content, pack photos.
      • Questions: “What is the smallest sealed unit at import?”
  3. Mistake:
    • “Herbal tea” classified as 0902.
    • Why it happens:
      • Market term “tea” used for non-tea infusions.
    • Correct approach (which Note / which Heading logic supports it):
      • Confirm tea-plant content; if not tea, classification is outside this Chapter (Information needed to decide: full formula and analysis beyond Chapter 9).
    • Prevention (documents to verify / internal questions to ask):
      • Documents: ingredient list with botanical names; label.
      • Questions: “Is Camellia sinensis present?”
  4. Mistake:
    • Curry/seasoning mix with significant salt/additives classified as 0910.91.
    • Why it happens:
      • “Contains spices” assumed to mean “is spices”.
    • Correct approach (which Note / which Heading logic supports it):
      • Apply the Chapter Note: mixtures with added substances stay only if they retain the essential character of spices; otherwise mixed seasonings go to 2103. (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Documents: formulation (%), label, intended-use statement.
      • Questions: “What % is salt/starch?” “Is it sold as a ‘complete seasoning’?”
  5. Mistake:
    • “Pepper” genus not confirmed (Piper vs Capsicum/Pimenta).
    • Why it happens:
      • “Pepper” used loosely for chilli, paprika, etc.
    • Correct approach (which Note / which Heading logic supports it):
      • Use 0904 structure (Piper vs Capsicum/Pimenta; whole vs ground). (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Documents: botanical/spec sheet, supplier declaration.
      • Questions: “Which genus?” “Whole or ground?”
  6. Mistake:
    • Cubeb pepper treated as ordinary pepper (0904).
    • Why it happens:
      • Similar appearance; supplier description says “pepper”.
    • Correct approach (which Note / which Heading logic supports it):
      • Chapter Note exclusion → consider heading 1211. (wcoomd.org)
    • Prevention (documents to verify / internal questions to ask):
      • Documents: botanical ID; COA.
      • Questions: “Is this Piper cubeba?”

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment drives PSR selection (misclassification breaks the origin analysis)
    • Wrong HS6 → wrong PSR → origin claim can fail.
  • Common pitfalls (HS for materials vs HS for final goods; evaluating processes; etc.)
    • Using supplier HS codes for inputs without validation.
    • Mixing HS editions (HS2022 operations vs PSR written in HS2012/HS2017).
    • Not documenting blending/grinding/roasting steps (often explicitly referenced in PSRs). (税関ホームページ)

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

  • Explicitly state which HS edition each agreement uses (e.g., “Agreement refers to HS2012”)
  • CPTPP
    • Agreement refers to HS2012 for PSR purposes (Annex 3‑D states “HS Classification (HS2012)”). (内閣官房)
    • Practical cautions if the agreement’s HS edition differs from HS2022:
      • “The CPTPP refers to HS2012 for ROO/PSR purposes, which may differ from HS2022 used in current operational classification. Misalignment can cause PSR selection errors. Practical approach: (1) classify the finished good in HS2022, (2) map HS2022→HS2012 using an official correlation table or agreement-provided transposition guidance, (3) apply PSR in the agreement’s HS edition, and (4) keep an audit trail showing the mapping logic and sources.”
  • Japan–EU EPA
    • Agreement refers to HS2017 (Annex 3‑B uses “Harmonized System classification (2017)”). (税関ホームページ)
    • Practical cautions:
      • “The Japan–EU EPA refers to HS2017 for ROO/PSR purposes, which may differ from HS2022 used in current operational classification. Misalignment can cause PSR selection errors. Practical approach: (1) classify the finished good in HS2022, (2) map HS2022→HS2017 using an official correlation table or agreement-provided transposition guidance, (3) apply PSR in the agreement’s HS edition, and (4) keep an audit trail showing the mapping logic and sources.”
  • Japan–UK EPA
    • Agreement refers to HS2017 (Annex 3‑B uses “Harmonized System classification (2017)”). (税関ホームページ)
    • Practical cautions:
      • “The Japan–UK EPA refers to HS2017 for ROO/PSR purposes, which may differ from HS2022 used in current operational classification. Misalignment can cause PSR selection errors. Practical approach: (1) classify the finished good in HS2022, (2) map HS2022→HS2017 using an official correlation table or agreement-provided transposition guidance, (3) apply PSR in the agreement’s HS edition, and (4) keep an audit trail showing the mapping logic and sources.”
  • RCEP
    • Agreement refers to HS2022 for PSR purposes (transposed PSR in HS 2022; implemented from 2023-01-01). (税関ホームページ)
    • Practical cautions (HS2022 agreement):
      • “The RCEP refers to HS2022 for ROO/PSR purposes. In practice, confirm that the HS code used for tariff classification aligns with the same HS edition referenced in the agreement annexes and operational guidance. If national tariff line codes are used for declarations, label them explicitly as national codes and keep HS6 consistent for PSR selection.” (税関ホームページ)
  • How to handle transposition (old → new mapping) in general
    • Do not guess mappings when splits/merges exist; treat them as “Information needed to decide”.
    • Record: HS2022 code, mapped code in agreement HS edition, mapping source, and rationale.
    • If multiple mappings exist, state the deciding product facts and evidence to collect.

6-3. Practical checklist (data needed for origin analysis)

  • BOM, cost data, processing steps, country of origin, HS for non-originating materials, RVC assumptions
    • For Chapter 9 goods, processing may be simple (roasting, grinding, blending) but must be documented.
  • Supporting documents & retention (general guidance)
    • Supplier declarations, production records, packaging specs (tea ≤ 3 kg), blend formulas (spice mixtures).

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017→HS2022No change identified at HS6 level for Chapter 9 (not listed among WCO HS2017↔HS2022 correlation table changes)Chapter 09 (0901–0910)Treat Chapter 9 HS6 structure as stable across 2017 and 2022; still validate if you rely on national codesLower HS6 master-data migration risk; main risk remains Note application (mixtures/seasonings) rather than code changes

7-2. Why it changed (REQUIRED)

  • List the sources you relied on (correlation tables, WCO legal text, customs guidance, agreement annexes, etc.)
    • WCO correlation table (HS2017→HS2022), which lists changes; Chapter 09 codes are not listed there. (wcoomd.org)
  • Explain: “Based on which document and which information, what changed and why.”
    • Basis: absence of Chapter 09 entries in the changes table indicates no HS6 restructuring for Chapter 9 in HS2022.
  • If there is no change, explicitly state “No change” and explain the basis.
    • No change identified for Chapter 09 at HS6 level in HS2022 vs HS2017, based on the correlation changes listing. (wcoomd.org)

8. HS codes added or removed before HS2022 (historical perspective)

  • Summarize major additions/deletions/restructures across HS2007 → HS2012 → HS2017 → HS2022 in a table
  • Where possible, show mappings (old code → new code, or “no direct mapping/unknown”)
PeriodChange (high level)Examples of codes affected (old → new)Practical meaning
HS2007→HS2012HS6 restructuring to separately identify crushed/ground forms for multiple spices; some low-trade subheadings deleted and reorganized0904.20 → 0904.21 / 0904.22 (Capsicum/Pimenta whole vs ground); 0905.00 → 0905.10 / 0905.20 (vanilla whole vs ground); 0907.00 → 0907.10 / 0907.20 (cloves whole vs ground); 0908.10/20/30 → split into whole vs ground for nutmeg/mace/cardamoms; 0910.10 → 0910.11 / 0910.12 (ginger whole vs ground)Requires master-data capture of “whole vs ground”; improves accuracy for statistics and compliance
HS2012→HS2017No change identified in the correlation table changes listing for Chapter 9 (no Chapter 09 entries found for key 09xx codes)(No listed Chapter 09 changes)Chapter 9 appears stable at HS6 after HS2012 restructure
HS2017→HS2022No change identified (see Section 7)(No listed Chapter 09 changes)HS6 stability continues into HS2022

Evidence for HS2007→HS2012 restructures in Chapter 9 is from the official HS2012↔HS2007 correlation table (Table I). (税関ホームページ)
Evidence for “no listed Chapter 9 changes” in HS2012→HS2017 is from the official HS2017↔HS2012 correlation table (no matches found for key Chapter 09 codes). (税関ホームページ)

9. Clearance trouble scenarios caused by violating Notes (case-style)

Provide 3–5 cases in this exact pattern:

  • Case name (short): Instant coffee vs roasted coffee (0901 vs Chapter 21)
    • What went wrong (which Chapter Note / Section Note was violated):
      • Product treated as coffee (0901) without confirming it was an extract/preparation (often Chapter 21).
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.):
      • “Coffee powder” label; teams assume ground roasted coffee.
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
      • Amendments, duty/tax adjustments, increased scrutiny.
    • Prevention (advance ruling, pre-check, document readiness, etc.):
  • Case name (short): Curry blend flips to mixed seasoning (0910.91 vs 2103)
    • What went wrong (which Chapter Note / Section Note was violated):
      • The “added substances / essential character” test was not applied. (wcoomd.org)
    • Why it happens:
      • High salt/starch/sugar; marketed as “complete seasoning”.
    • Typical impacts:
      • Reclassification, duty rate change, possible regulatory knock-on checks.
    • Prevention:
      • Collect full formulation and intended-use statement; consider advance ruling for high-volume SKUs.
  • Case name (short): Tea immediate packing error (≤ 3 kg vs bulk)
    • What went wrong (which Chapter Note / Section Note was violated):
      • The HS6 split based on immediate packings ≤ 3 kg was ignored. (wcoomd.org)
    • Why it happens:
      • Packaging changed by supplier/logistics; HS master not updated.
    • Typical impacts:
      • Delays and amendments.
    • Prevention:
      • Tie HS code to the actual pack configuration per shipment; keep photos/packing evidence.
  • Case name (short): Cubeb pepper misdeclared as pepper (1211 vs 0904)
    • What went wrong (which Chapter Note / Section Note was violated):
    • Why it happens:
      • Supplier description says “pepper”; product looks similar.
    • Typical impacts:
      • Reclassification and document follow-up.
    • Prevention:
      • Require botanical name in procurement specs; confirm with COA.

10. Import/export regulatory considerations (compliance)

  • For Japan, summarize frequent regulations/permits/quarantine relevant to this Chapter (only if applicable)
  • Use these axes (only those that apply):
    • Quarantine / sanitary & phytosanitary (SPS)
      • Plant quarantine (MAFF / Plant Protection Stations):
        • Plant Protection Stations perform import inspections for plants, and plant quarantine inspections are required when bringing plants into Japan. Many Chapter 9 goods are plant products (coffee beans, tea leaves, spices) and may be subject to plant quarantine depending on the item/form/origin. (農林水産省)
        • Japan Customs indicates that for quarantine-required plants it is necessary to submit the certificate/licence issued by the Plant Protection Station and obtain customs confirmation. (税関ホームページ)
      • Food sanitation / imported foods (MHLW Quarantine Stations):
        • Japan’s imported food framework obliges importers to submit an import notification to a quarantine station (under the Food Sanitation framework) before the goods can be used/sold for business purposes. Coffee/tea/spices are food items and commonly fall into imported-food workflows. (厚生労働省)
    • CITES / species restrictions
      • Not typically applicable to Chapter 9 (coffee/tea/spices), unless the product includes unexpected regulated wildlife ingredients (rare for this Chapter).
    • Export controls (if applicable)
      • Not typically applicable for typical Chapter 9 products.
    • Other permits / notifications
      • Depending on product specs and use, further controls may apply (e.g., additives, contaminants, labeling). Requirements depend on product specs, composition, end-use, and destination—verify the latest official notices and consult competent agencies when in doubt.
  • Official places to verify (agencies / official guides / contact points):
    • MAFF Plant Protection Station (plant quarantine guidance). (農林水産省)
    • MHLW Imported Foods Inspection Services / Imported Food Safety (import notification guidance). (厚生労働省)
    • Japan Customs FAQ on plant quarantine document confirmation. (税関ホームページ)
  • Typical preparatory documents (general):
    • Product specs (botanical name, form, processing), ingredient list/formulation, COA (incl. contaminants where relevant), packing list/labels, plant quarantine certificates (if required), food import notification documentation.

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • Botanical identity (where relevant) + physical form (whole/cut/ground/extract)
    • Composition (% by weight) for spice mixes / flavoured teas
    • Packaging details for tea (immediate pack ≤ 3 kg test)
  • After classification (re-check Notes / exclusions / boundaries)
    • Mixture rules and added-substance “essential character” check
    • Cubeb pepper exclusion (species check)
    • Boundary check: Chapter 9 vs Chapter 21 vs Chapter 22
  • Before declaration (invoice description, units, supporting documents)
    • Invoice descriptions that match HS reality (avoid “coffee powder” ambiguity)
    • Packaging evidence for tea; formulation evidence for spice mixes
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm agreement HS edition and mapping logic if needed
    • Keep blending/roasting/grinding records (often PSR-relevant)
  • Regulatory checks (permits/notifications/inspection)
    • Plant quarantine applicability + certificates (if required)
    • MHLW imported-food notification workflow

12. References (sources)

  • WCO (HS2022 legal text, correlation tables, amendment package, etc.)
    • HS2022 legal text — Chapter 9 (Coffee, tea, maté and spices). Accessed: 2026-02-15. (wcoomd.org)
    • WCO correlation table HS2017→HS2022 (changes listing / Table I). Accessed: 2026-02-15. (wcoomd.org)
    • HS2012↔HS2007 correlation table (Table I; Chapter 9 HS6 restructures). Accessed: 2026-02-15. (税関ホームページ)
  • Japan customs and public-agency guidance
    • MAFF Plant Protection Station — Plant quarantine inspections (English). Accessed: 2026-02-15. (農林水産省)
    • Japan Customs — Customs confirmation requirement concerning Plant Protection Law restrictions (FAQ 1803). Accessed: 2026-02-15. (税関ホームページ)
    • MHLW — Imported Foods Inspection Services / Imported Food Safety (import notification). Accessed: 2026-02-15. (厚生労働省)
    • Japan Customs — Advance Ruling on Classification. Accessed: 2026-02-15. (税関ホームページ)
  • FTA/EPA texts, annexes, operational guidance
    • CPTPP Annex 3‑D PSR — HS Classification (HS2012). Accessed: 2026-02-15. (内閣官房)
    • Japan–EU EPA Annex 3‑B PSR — Harmonized System classification (2017). Accessed: 2026-02-15. (税関ホームページ)
    • Japan–UK EPA Annex 3‑B PSR — Harmonized System classification (2017). Accessed: 2026-02-15. (税関ホームページ)
    • RCEP PSR (HS2022 transposed; implemented from 2023-01-01). Accessed: 2026-02-15. (税関ホームページ)

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

Appendix A. Key national tariff line subdivisions in Japan (optional)

  • HS is a 6-digit international system (HS6). Japan declarations typically use national statistical/tariff codes beyond HS6 (e.g., 9 digits) for domestic tariff/statistics management—do not confuse these with HS itself. (税関ホームページ)
  • Practical approach:
    • Keep HS6 correct first (for classification logic and PSR selection),
    • Then map HS6 → Japan national code for duty/statistics filing (and document the mapping in your master data).

Appendix B. How to find customs advance rulings / decisions (optional)

  • What information to prepare to make consultations efficient (general guidance)
    • Clear product description, samples/photos, specs (botanical name, processing), ingredient list with % (for mixes), packaging details (tea packs), manufacturing flow (extract vs raw product).
  • Japan Customs (advance classification ruling)
    • Japan Customs provides an Advance Classification Ruling process for inquiries before importation. (税関ホームページ)
    • If classification risk is high (large volumes, seasoning blends, borderline coffee/tea preparations), consider using the advance ruling route early to reduce clearance uncertainty. (税関ホームページ)

HS2022 Chapter 8: Edible fruit and nuts; peel of citrus fruit or melons — Practical Working Guide

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

Practical assumption (for this guide): Japan / Import & Export (both directions).
Chapter title (JP, ref only): 食用の果実及び堅果類；かんきつ類の果皮及びメロンの皮
Chapter title (EN): Edible fruit and nuts; peel of citrus fruit or melons (世界関税機関)

Terminology used in this guide (consistent terms):

  • Section = HS “Section II” (covers Chapters 6–14)
  • Chapter = Chapter 8 (2-digit “08”)
  • Heading = 4-digit code (e.g., 0805)
  • Subheading = 6-digit code (e.g., 0805.21)
  • Notes = Section Notes + Chapter Notes (legally limiting; read first)
  • Typical examples INCLUDED in this Chapter (3–6):
    • Fresh or chilled citrus fruit (e.g., oranges, mandarins). (世界関税機関)
    • Raw nuts (fresh or dried), in shell or shelled (e.g., almonds, walnuts, cashews). (世界関税機関)
    • Fresh apples / pears / peaches (fresh-only headings exist for many fruits). (世界関税機関)
    • Frozen fruit (uncooked, simply frozen; may be with/without added sugar) in Heading 0811. (世界関税機関)
    • Provisionally preserved fruit (e.g., in brine / sulphur water) that is not suitable for immediate consumption in Heading 0812. (世界関税機関)
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Peanuts (ground-nuts) → typically Chapter 12 (oil seeds), not Chapter 8. (Likely: 1202)
    • Roasted/salted/flavoured nuts → typically Chapter 20 (prepared/preserved fruit & nuts), not Chapter 8. (Likely: 2008)
    • Jams, jellies, fruit purées/pastes → typically Chapter 20. (Often: 2007 / 2008)
    • Fruit juices → typically Chapter 20 (often: 2009)
    • Candied fruit/peel preserved by sugar → typically Heading 2006, not 0814 (peel “as peel”).
    • Essential oils from citrus peel → typically Chapter 33 (often: 3301)
  • The top practical decision points (1–3):
    1. Processing state: fresh/chilled/dried vs frozen vs provisionally preserved vs “prepared/preserved” (moves you to Chapter 20). (世界関税機関)
    2. Edible vs inedible fruit/nuts (inedible are excluded by Chapter Note). (世界関税機関)
    3. “Fresh-only” fruit headings vs “fresh-or-dried” fruit headings (dried apples ≠ fresh apples for HS). (世界関税機関)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • SPS/plant quarantine routing (fresh fruit/nuts are frequently plant-quarantine sensitive in Japan).
    • FTA/EPA origin claims (Chapter 8 vs Chapter 20 often means different PSR logic and outcomes).

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • GIR 1 (Heading text + Legal Notes) does most of the work here: Chapter 8 is primarily organized by what the item is (fruit/nut/peel) and its condition (fresh/chilled/dried/frozen/provisionally preserved). (世界関税機関)
  • GIR 6 (Subheading text) matters once you’re “inside” a Heading (e.g., nuts in shell vs shelled, citrus breakdown, pine nuts split). (世界関税機関)
  • Avoid “classifying by product name only.” For fruit/nuts, the practical facts that usually decide are:
    • Species/type (e.g., avocado vs mango vs grape)
    • State (fresh/chilled/dried/frozen)
    • Treatment (simple drying vs preservation in brine vs roasting/salting)
    • Suitability for immediate consumption (critical for Heading 0812) (世界関税機関)

1-2. Decision flow (pseudo flowchart)

  • Step 1: Is it an edible fruit/nut/peel in a basic state?
    • If inedible → out of Chapter 8 (see alternatives; “Information needed to decide”). (世界関税機関)
  • Step 2: Identify the condition
    • Fresh or chilled → treat as “fresh” for classification (Note-driven). (世界関税機関)
    • Dried → still Chapter 8 if it “retains the character” of dried fruit/nuts (even if treated as allowed). (世界関税機関)
    • Frozen (uncooked or simply cooked by steaming/boiling, then frozen) → Heading 0811. (世界関税機関)
    • Provisionally preserved and not edible as-is → Heading 0812. (世界関税機関)
    • Prepared/preserved beyond those limits (roasted, candied, jammed, bottled in syrup, etc.) → likely Chapter 20.
  • Step 3: Pick the correct Heading by fruit/nut type, then pick Subheading by listed split (shell/shelled, specific citrus group, etc.). (世界関税機関)
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • Chapter 8 vs Chapter 12 (peanuts / oil seeds)
    • Chapter 8 vs Chapter 20 (roasted/salted nuts, jams, candied peel, prepared fruit snacks)
    • Chapter 8 vs Chapter 33 (essential oils from peel)

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

Source basis: HS2022 Chapter 8 heading structure and scope. (世界関税機関)

Heading (4-digit)Plain-English summaryTypical examples (products)Key decision criteria / exclusions / cautions
0801Coconuts, Brazil nuts, cashew nuts (fresh or dried)Desiccated coconut; Brazil nuts in shell; shelled cashewsWatch processed/roasted → may shift to Ch. 20
0802Other nuts (fresh or dried)Almonds, walnuts, hazelnuts, pistachios; pine nutsShell vs shelled splits are common; pine nuts split in HS2022
0803Bananas including plantains (fresh or dried)Plantains; dried bananaPrepared banana chips with sugar/oil may move to Ch. 20
0804Dates, figs, pineapples, avocados, guavas, mangoes, mangosteens (fresh or dried)Fresh avocado; dried mango“Fresh or dried” is explicit here—don’t move dried mango to 0813
0805Citrus fruit (fresh or dried)Oranges; mandarins; lemons; grapefruitSubheadings split mandarins vs clementines vs other hybrids
0806Grapes (fresh or dried)Table grapes; raisinsRaisins stay in 0806 (not 0813)
0807Melons (incl. watermelons) and papaws (papayas), freshWatermelon; papayaFresh-only; dried forms likely fall to 0813 (if not prepared)
0808Apples, pears, quinces, freshFresh apples; fresh pearsFresh-only; dried apples are 0813.30
0809Apricots, cherries, peaches/nectarines, plums/sloes, freshFresh cherries; peachesFresh-only; sour cherry split exists at 6-digit
0810Other fruit, freshStrawberries; kiwifruit; cranberries; persimmonsFresh-only; frozen goes to 0811; dried often goes to 0813
0811Fruit & nuts, frozen (uncooked or simply cooked), with/without added sugarIQF berries; frozen mango chunksStill “basic” frozen; heavy preparation/purée can push to Ch. 20
0812Fruit & nuts provisionally preserved and not edible as-isCherries in brine for industrial processingMust be treated solely for provisional preservation and unsuitable for immediate consumption
0813Dried fruit (other than 0801–0806) + mixtures of nuts/dried fruitDried apples; “trail mix” of nuts & dried fruitKey bucket for dried fruits whose “fresh” heading doesn’t say “fresh or dried”
0814Peel of citrus fruit or melons (fresh/frozen/dried/provisionally preserved)Dried lemon peel; peel in brineCandied peel → 2006; essential oils → 3301

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

Main split criteria you’ll use most:

2–5 confusing Subheading pairs/groups:

  1. Pine nuts split (HS2022) — 0802.91 / 0802.92 / 0802.99
  • Where the split happens: Heading 0802 “Other nuts”; pine nuts have their own 6-digit subheadings in HS2022. (世界関税機関)
  • Information needed to decide:
    • Are they pine nuts (not “mixed nuts”)?
    • Are they in shell or shelled?
  • Typical mistake pattern:
    • Using “other nuts (other)” out of habit (old structures) and missing the pine nuts split.
  1. Fresh apples (0808.10) vs dried apples (0813.30)
  • Where the split happens:
    • Heading 0808 is fresh-only, while Heading 0813 is “dried fruit other than headings 0801–0806.” (世界関税機関)
  • Information needed to decide:
    • Is it truly dried (moisture reduced; shelf-stable), or is it fresh/chilled?
    • Any preparation (sugar infusion, candying, frying) that could push to Chapter 20?
  • Typical mistake pattern:
    • “Apple = 0808” even when the product is dried slices/chips.
  1. Frozen berries (0811) vs fresh berries (0810)
  • Where the split happens: Heading 0810 is fresh; Heading 0811 is frozen. (世界関税機関)
  • Information needed to decide:
    • Is the product frozen at import/export?
    • Is it merely frozen fruit (possibly with added sugar), or is it prepared (purée, jam-like, syrup pack) that might move to Chapter 20?
  • Typical mistake pattern:
    • Treating “frozen strawberries” as 0810.10 because the fruit type is strawberries.
  1. Provisionally preserved fruit (0812) vs prepared/preserved fruit (Chapter 20)
  • Where the split happens: Note-driven—Heading 0812 only if treated solely for provisional preservation and unsuitable for immediate consumption. (世界関税機関)
  • Information needed to decide:
    • How is it preserved (SO₂, brine, sulphur water, etc.)?
    • Is it edible as-is? Is it marketed as ready-to-eat?
    • Intended use: industrial further processing vs retail consumption
  • Typical mistake pattern:
    • Classifying any fruit in brine as 0812 even if it’s actually ready-to-eat.
  1. Citrus peel (0814) vs candied peel (2006) vs essential oil (3301)
  • Where the split happens:
  • Information needed to decide:
    • Any sugar-preservation (candied/glacé/crystallised)?
    • Any extraction (oil, aroma compounds)?
  • Typical mistake pattern:
    • “Orange peel = 0814” without checking if it’s candied or extracted.

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • For fruit/nuts, the biggest practical “legal” constraints you’ll feel are usually Chapter 8 Notes plus the boundary between basic agricultural products (Section II) and prepared foods (often Chapter 20).
  • Practical meaning (with concrete examples):
    • “Raw/dried nuts” stay in Chapter 8, but “roasted/salted/flavoured nuts” usually behave like prepared foods → typically Chapter 20 (common operational boundary).
    • “Fresh fruit” vs “frozen fruit” is treated as a real condition change inside Chapter 8 (0810 vs 0811). (世界関税機関)
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • In practice, degree of processing is what “moves” items out of Section II (e.g., to Chapter 20).

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • Note 1: Inedible nuts/fruits are excluded from Chapter 8. (世界関税機関)
    • Note 2: Chilled fruit/nuts classify the same as the corresponding fresh fruit/nuts. (世界関税機関)
    • Note 3: Dried fruit/nuts can be partly rehydrated or treated (e.g., moderate heat, sulphuring, sorbates; small glucose syrup/oil for appearance) and still remain “dried,” if they keep the character of dried fruit/nuts. (世界関税機関)
    • Note 4: Heading 0812 is for fruit/nuts treated solely for provisional preservation for transport/storage before use, and they must still be unsuitable for immediate consumption. (世界関税機関)
  • Definitions (if any):
    • “Provisionally preserved” is not “prepared food”; it’s a temporary preservation state, and the “unsuitable for immediate consumption” condition is central. (世界関税機関)
  • Exclusions (state alternative Chapter/Heading explicitly):
    • If your fruit/nuts are inedible → “Information needed to decide” (often Chapter 12/23 depending on use).
    • If your fruit/nuts are prepared/preserved beyond provisional preservation → likely Chapter 20.

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: 0812 (provisionally preserved) vs Chapter 20 (prepared/preserved)
    • What to check (information needed):
      • Was it treated solely for provisional preservation?
      • Is it unsuitable for immediate consumption in that state? (世界関税機関)
    • Evidence to collect in practice:
      • Ingredient list / treatment description (SO₂, brine concentration, preservatives)
      • Intended use statement (industrial processing vs retail)
      • Photos/labels showing “not for immediate consumption” (if any)
    • Typical misclassification:
      • Using Chapter 20 for all brined fruit, even when it is clearly in a provisional state (or the reverse).
  • Impact point 2: “Soft dried” fruit treatments staying in Chapter 8 (Note 3)
    • What to check (information needed):
      • Is it still recognizably “dried fruit” (character retained), even if:
        • lightly oiled,
        • lightly glazed with small glucose syrup,
        • sulphured or treated with sorbates? (世界関税機関)
    • Evidence to collect in practice:
      • Product spec sheet (process steps and additives)
      • Lab data if available (moisture, water activity) — not mandated by HS text, but useful fact evidence
    • Typical misclassification:
      • Moving lightly treated dried fruit to Chapter 20 automatically without checking Note 3.
  • Impact point 3: Chilled vs frozen
    • What to check (information needed):
      • Is the shipment chilled (still classified like fresh) or frozen (0811 for many fruits)? (世界関税機関)
    • Evidence to collect in practice:
      • Temperature records, packing/label statements, logistics documents
    • Typical misclassification:
      • Declaring chilled fruit as frozen to “match logistics language” (classification follows the HS condition, not marketing wording).

5. Common mistakes in practice (cause → correction)

  1. Mistake: Classifying peanuts as “other nuts” in 0802
    • Why it happens: In everyday language peanuts are “nuts.”
    • Correct approach (which Note / which Heading logic supports it): Chapter 8 covers nuts like almonds/walnuts/cashews; peanuts (ground-nuts) are typically treated as oil seeds (commonly Chapter 12).
    • Prevention (documents to verify / internal questions to ask):
      • Internal question: “Is it peanut/ground-nut (Arachis hypogaea)?”
      • Verify: botanical name on spec sheet / COA.
  2. Mistake: Roasted or salted nuts declared under Chapter 8
    • Why it happens: The product still “looks like nuts.”
    • Correct approach: Roasting/salting/flavouring usually means prepared/preserved → typically Chapter 20 (often 2008).
    • Prevention:
      • Verify: process flow (raw vs roasted), seasoning ingredients, retail packaging claims (“roasted/salted”).
  3. Mistake: Dried apple slices declared as 0808 (fresh apples)
    • Why it happens: teams memorize “apples = 0808.”
    • Correct approach: Heading 0808 is fresh; dried apples go to 0813.30 (dried fruit bucket). (世界関税機関)
    • Prevention:
      • Verify: moisture reduction / shelf-life claims / packing (ambient stable vs refrigerated fresh).
  4. Mistake: Frozen berries declared as 0810 (fresh fruit)
    • Why it happens: the fruit type is correct but the condition isn’t checked.
    • Correct approach: Frozen fruit is in Heading 0811 (including with/without added sugar). (世界関税機関)
    • Prevention:
      • Verify: temperature condition at import/export; label “IQF” / “frozen”.
  5. Mistake: Using 0812 for brined fruit that is actually ready-to-eat
    • Why it happens: “brine” triggers “provisional preservation” in people’s minds.
    • Correct approach: 0812 only if treated solely for provisional preservation and still unsuitable for immediate consumption. (世界関税機関)
    • Prevention:
      • Verify: edibility as-is; retail vs industrial packaging; intended use statement.
  6. Mistake: Citrus peel products all declared as 0814
    • Why it happens: “peel” feels straightforward.
    • Correct approach: 0814 is peel as peel; candied peel (sugar-preserved) often moves to 2006; extracted oils to 3301.
    • Prevention:
      • Verify: sugar-preservation step; product type (tea ingredient vs confectionery ingredient).
  7. Mistake: Trail mix (nuts + dried fruit) misdeclared as a “prepared snack” without checking 0813.50
    • Why it happens: retail packaging makes it feel like a prepared food.
    • Correct approach: If it’s essentially a mixture of nuts/dried fruit without further preparation beyond what Chapter 8 permits, 0813.50 may apply. (世界関税機関)
    • Prevention:
      • Verify: added ingredients (chocolate, cereal, coated sugar) that could move it out of 0813.
  8. Mistake: Pine nuts still declared under the old “other nuts” bucket
    • Why it happens: legacy master data / old HS mapping tables.
    • Correct approach: HS2022 splits pine nuts into 0802.91 (in shell) and 0802.92 (shelled). (世界関税機関)
    • Prevention:
      • Verify: HS edition in use (HS2022) and update item masters; confirm shell status.

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment drives PSR selection (misclassification breaks the origin analysis).
  • Practical Chapter 8 examples:
    • Fresh fruit is often “wholly obtained” when grown/harvested in a country (agreement-specific, but commonly true).
    • Dried fruit may introduce non-originating inputs (e.g., sugar, additives, processing aids), changing PSR outcomes.
    • Roasted nuts can move from Chapter 8 to Chapter 20 → entirely different PSR table row.
  • Common pitfalls:
    • Using HS code for the retail name instead of the actual HS condition (fresh vs frozen vs prepared)
    • Applying the PSR for HS2022 when the agreement uses HS2012/HS2017 (see 6-2)

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

Why you care: Many agreements’ PSR annexes are written using an older HS edition than HS2022. If you apply PSRs using the wrong HS edition, you can select the wrong rule.

  • CPTPP: PSR annex uses HS 2012 (“HS Classification (HS 2012)”). (international.gc.ca)
    Practical caution: classify operationally in HS2022, then map HS2022 → HS2012 for PSR selection (keep an audit trail).
  • Japan–EU EPA: PSR annex (Annex 3-B) uses HS 2017 (“Harmonized System classification (2017)”). (税関総合情報)
    Practical caution: HS2022 → HS2017 mapping may be needed if HS2022 changes affect your item (e.g., pine nuts split).
  • Japan–UK CEPA: PSRs use HS 2017 (explicitly stated in UK guidance; also reflected in the agreement text structure). (GOV.UK)
    Practical caution: same mapping discipline as above.
  • RCEP: Japan’s operational ROO materials indicate HS2022 applies and note implementation from 2023-01-01 (Japan). (外務省)
    Practical caution: still confirm you’re using the correct annex/version for the specific RCEP implementation you rely on.

General transposition discipline (when HS edition differs):

  • Do not guess mappings when a split/merge exists (treat as “Information needed to decide” until you confirm with correlation tables).
  • Record: HS2022 code, mapped code in agreement HS edition, mapping source, and the product facts that justify the mapping.

6-3. Practical checklist (data needed for origin analysis)

  • Product description (HS-relevant): fruit/nut type (species), condition (fresh/chilled/dried/frozen), shell status for nuts
  • BOM (if processed): ingredients, additives, packaging materials (where relevant), origin of each
  • Process flow: drying, freezing, brining, roasting, candying, coating, etc.
  • Cost/RVC inputs (if PSR uses value tests)
  • Documentation discipline (general): keep mapping evidence when agreement HS ≠ HS2022

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017→HS2022Split (more detailed identification)ex 0802.90 → 0802.91 / 0802.92 / 0802.99Pine nuts are now separately identified (in shell vs shelled)Update item masters; ensure correct HS6 for trade stats, duties, and PSR mapping

Basis: WCO correlation table (HS2017→HS2022) remarks show subdivision of 0802.90 to identify pine nuts separately. (税関総合情報)

7-2. Why it changed (REQUIRED)

  • Sources relied on:
  • Explanation (what changed and why):
    • Based on the correlation table remarks, HS2022 subdivided the prior “other nuts” subheading to provide separate identification for pine nuts in shell and pine nuts shelled, improving specificity for classification and trade data. (税関総合情報)

8. HS codes added or removed before HS2022 (historical perspective)

Table: major structural changes across HS editions for Chapter 8 (high-level; HS6 focus).

HS change stepChange highlights in Chapter 8Example mapping (old → new)Evidence
HS2007→HS2012Multiple agriculture-driven splits/creations (nuts and certain fruits)0803.00 → 0803.10 (plantains) + 0803.90 (other); new 0802.70 (kola) and 0802.80 (areca); new 0810.30 (currants/gooseberries) and 0810.70 (persimmons), etc.(税関総合情報)
HS2012→HS2017Citrus “mandarins group” subdividedex 0805.20 → 0805.21 (mandarins) + 0805.22 (clementines) + 0805.29 (other)(税関総合情報)
HS2017→HS2022Pine nuts split out of “other nuts”ex 0802.90 → 0802.91 (pine nuts in shell) + 0802.92 (pine nuts shelled) + 0802.99 (other)(税関総合情報)

Practical takeaway:

  • Chapter 8 changes over time are often splits for better statistical/controls visibility.
  • If you are doing origin work under HS2012/HS2017 PSR, always verify whether a “newly split” HS2022 code needs mapping back to the older code.

9. Clearance trouble scenarios caused by violating Notes (case-style)

  • Case name (short): Roasted almonds declared as raw almonds
    • What went wrong (which Chapter Note / Section Note was violated): Processing state ignored; roasted/salted behavior often shifts out of Chapter 8.
    • Why it happens: Product name stays “almonds”; ERP item master not updated.
    • Typical impacts: classification amendment, duty difference, potential delays.
    • Prevention: confirm processing (roasted? salted? flavoured?) via spec sheet and ingredient list.
  • Case name (short): Cherries in brine misclassified (0812 vs prepared fruit)
    • What went wrong: “Provisional preservation” test not applied: must be solely for provisional preservation and unsuitable for immediate consumption. (世界関税機関)
    • Why it happens: teams treat “in brine” as automatically 0812.
    • Typical impacts: reclassification, documentary requests.
    • Prevention: document intended use (industrial vs retail) and edibility as-is.
  • Case name (short): Dried apple chips declared as fresh apples
    • What went wrong: “Fresh-only” heading used for a dried product (fresh vs dried structural split). (世界関税機関)
    • Why it happens: classification by commodity name only.
    • Typical impacts: correction requests, FTA PSR mismatch if origin claimed.
    • Prevention: include “dried” and process info in invoice/packing list description.
  • Case name (short): Frozen berries declared as fresh berries
    • What went wrong: Condition ignored; frozen should go to Heading 0811. (世界関税機関)
    • Why it happens: warehouse and documentation use inconsistent descriptors.
    • Typical impacts: post-entry correction, delays at inspection points.
    • Prevention: align temperature evidence (B/L notes, labels, cold chain records) with declared HS.

10. Import/export regulatory considerations (compliance)

For Japan, Chapter 8 goods are frequently affected by SPS / plant quarantine and food import procedures (especially for fresh produce and edible products).

  • Quarantine / sanitary & phytosanitary (SPS)
    • Plant quarantine (MAFF Plant Protection Stations):
      • Plant quarantine inspections are required for bringing plants into Japan, to prevent entry of harmful pests. (農林水産省)
      • For quarantine-required plants, Customs confirmation generally requires presenting plant inspection-related certificates issued based on inspection results (practically: coordinate plant quarantine inspection before customs release). (税関総合情報)
    • Practical meaning for Chapter 8:
      • Fresh fruits and nuts often trigger plant quarantine checks; requirements can vary by origin and commodity (including prohibitions in some cases—verify before shipment).
  • Other permits / notifications
    • Food import procedures (MHLW / quarantine stations):
      • Imported foods generally follow an import procedure framework involving quarantine station processes and import notifications under Japan’s food safety system. (厚生労働省)
    • Practical meaning for Chapter 8:
      • Dried fruits, nuts, frozen fruit, and similar edible products are often treated as “foods” operationally; ensure your importer knows the notification/inspection expectations.
  • Official places to verify (agencies / official guides / contact points):
  • Typical preparatory documents (general):
    • Commercial invoice + packing list with clear product state (fresh/chilled/dried/frozen; in shell/shelled)
    • Phytosanitary / plant quarantine-related documents when applicable
    • Ingredient list and process description for dried/treated/frozen products
    • FTA/EPA origin documents if preferential duty claimed

(Standard caution) Requirements depend on product specs, origin country/region, end-use, and current notices. Always verify the latest official instructions.

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • Exact fruit/nut type (species), shell status (for nuts), edible vs inedible
    • Condition: fresh/chilled/dried/frozen/provisionally preserved
    • Any treatments: sulphuring, sorbates, glazing/oiling, brining, roasting, candying
  • After classification (re-check Notes / exclusions / boundaries)
    • Confirm Chapter 8 Notes 1–4 logic (edibility; chilled-as-fresh; dried treatments; 0812 test). (世界関税機関)
    • Re-check “prepared/preserved” boundary with Chapter 20 if any processing beyond permitted treatments
  • Before declaration (invoice description, units, supporting documents)
    • Make invoice description match HS logic (e.g., “frozen strawberries, uncooked”; “pine nuts, shelled”)
    • Keep supporting docs ready (spec sheet, ingredients, process flow, photos)
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm which HS edition the agreement uses (HS2012/HS2017/HS2022) before applying PSR. (international.gc.ca)
    • Map HS2022 to agreement HS edition using correlation tables when needed (keep evidence)
  • Regulatory checks (permits/notifications/inspection)
    • For Japan import: confirm plant quarantine steps and any required certificates. (農林水産省)
    • Confirm imported food procedure expectations with MHLW/quarantine station process. (厚生労働省)

12. References (sources)

Accessed: 2026-02-15

  • WCO / HS legal text & correlation tables
    • HS2022 Chapter 8 legal text (WCO) — https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0208_2022e.pdf?la=en (世界関税機関)
    • Correlation Table HS2017→HS2022 (Japan Customs host of WCO table) — https://www.customs.go.jp/roo/text/HS2022-HS2017.pdf (税関総合情報)
    • Correlation Table HS2017→HS2012 (Japan Customs host of WCO table) — https://www.customs.go.jp/roo/text/HS2017-HS2012.pdf (税関総合情報)
    • Correlation Table HS2012→HS2007 (Japan Customs host of WCO table) — https://www.customs.go.jp/roo/text/HS2012-HS2007.pdf (税関総合情報)
  • Japan customs and public-agency guidance
    • MAFF Plant Protection Station — Plant Quarantine Inspections (overview) — https://www.maff.go.jp/pps/j/introduction/english.html (農林水産省)
    • Japan Customs Q&A: plant inspection certificate/customs confirmation (import) — https://www.customs.go.jp/english/c-answer_e/imtsukan/1803_e.htm (税関総合情報)
    • MHLW: Information regarding Import Procedures for Food — https://www.mhlw.go.jp/english/topics/importedfoods/index.html (厚生労働省)
    • MHLW: Imported foods inspection & quarantine station materials — https://www.mhlw.go.jp/english/topics/importedfoods/1.html (厚生労働省)
    • Japan Customs: Advance Classification Ruling System (advance ruling) — https://www.customs.go.jp/english/advance/classification.htm (税関総合情報)
  • FTA/EPA texts, annexes, operational guidance (HS edition evidence)
    • CPTPP (Canada gov) Annex 3-D PSR (HS 2012 reference) — https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/cptpp-ptpgp/text-texte/3.aspx?lang=eng (international.gc.ca)
    • Japan–EU EPA Annex 3-B PSR (HS 2017 reference shown in annex formatting) — https://www.customs.go.jp/roo/english/text/eu3.pdf (税関総合情報)
    • UK guidance: Japan CEPA PSRs use HS 2017 — https://www.gov.uk/guidance/summary-of-the-uk-japan-comprehensive-economic-partnership-agreement (GOV.UK)
    • UK agreement text (HS 2017 amendment date mentioned for annex basis) — https://assets.publishing.service.gov.uk/media/5f92eee8e90e077b054f58c6/CS_Japan_1.2020_UK_Japan_Agreement_Comprehensive_Economic_Partnership__v3.pdf (assets.publishing.service.gov.uk)
    • Japan MOFA: RCEP ROO reference to HS2022 and implementation date (Japan) — https://www.mofa.go.jp/files/100428923.pdf (外務省)

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

Appendix A. Key national tariff line subdivisions in Japan (optional)

  • This guide focuses on HS 6-digit (international HS).
  • “Information needed to decide” (if you need national code impacts):
    • Identify the relevant Japan national tariff line code (typically beyond HS6) from Japan’s tariff schedule for your exact commodity (some fruits may have national subdivisions by form/season/processing).
    • Confirm which national code is used for declaration and whether any special regimes apply.

Appendix B. How to find customs advance rulings / decisions (optional)

  • Japan has an Advance Classification Ruling System allowing parties to inquire about tariff classification (tariff code) and duty rate prior to importation. (税関総合情報)
  • Practical preparation (general):
    • Product name + detailed description
    • Photos, ingredient list, and process flow (especially for dried/frozen/preserved items)
    • Samples (if feasible), catalogs/spec sheets
    • Clear statement of the classification question (e.g., “0812 vs 2008 due to brine treatment”)

HS2022 Chapter 7: Edible vegetables and certain roots and tubers — Practical Working Guide

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

  • Practical assumption used in this guide: Japan / Both (Import & Export). (If you operate in another country, tell me which one and I’ll tailor Sections 10 & 12 accordingly.)
  • Typical examples INCLUDED in this Chapter (3–6):
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Forage/fodder products → Heading 1214 (explicitly excluded by Chapter Note). (世界 Customs Organization)
    • Dried / crushed / ground Capsicum or Pimenta (chilli/paprika powder) → Heading 0904 (spices), not Chapter 07. (世界 Customs Organization)
    • Prepared/preserved vegetables suitable for immediate consumption (e.g., “ready-to-eat” pickles, canned vegetables, vegetables in sauce) → typically Chapter 20 (not Chapter 07).
    • Potato flour/meal/powder/flakes/granules/pellets → Heading 1105 (explicitly excluded from 0712). (世界 Customs Organization)
    • Flour/meal/powder of dried leguminous vegetables → Heading 1106 (explicitly excluded from 0712). (世界 Customs Organization)
  • The top practical decision points (1–3):
    1. Processing state drives most decisions: fresh/chilled (0701–0709) vs frozen (0710) vs provisionally preserved (0711) vs dried (0712/0713/0714) vs prepared/preserved (often Chapter 20). (世界 Customs Organization)
    2. Capsicum/Pimenta “whole” vs “crushed/ground”: whole (often Chapter 07) vs crushed/ground → 0904. (世界 Customs Organization)
    3. Legumes form: fresh (0708) vs dried shelled (0713) vs flour/powder (1106). (世界 Customs Organization)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • 0711 (provisional preservation) vs Chapter 20 (prepared/preserved) can change duty treatment, labeling expectations, and inspection posture.
    • Mushroom genus/species splits in HS2022 (0709 and 0712) can break ERP master data and any FTA PSR lookups based on HS6. (世界 Customs Organization)

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • GIR 1 (start here): classify by the heading wording + Section/Chapter Notes. In Chapter 07, the Notes actively push certain products out (e.g., forage products to 1214; crushed/ground chillies to 0904; certain flours/powders to Chapter 11). (世界 Customs Organization)
  • GIR 6 (finish here): once the right 4-digit heading is chosen, pick the correct HS6 subheading (especially important for mushrooms/truffles in HS2022). (世界 Customs Organization)
  • Perspectives to avoid “classifying by product name only”:
    • State/condition: fresh/chilled vs frozen vs dried vs preserved.
    • Form: whole/cut/sliced vs powder/meal/flour.
    • Suitability for immediate consumption: critical for 0711 (provisional preservation). (世界 Customs Organization)
    • Botanical identity (esp. mushrooms): genus/species may determine HS6 in HS2022. (世界 Customs Organization)

1-2. Decision flow (pseudo flowchart)

  • Step 1: Is it an edible vegetable / root / tuber / legume (in a basic state)?
  • Step 2: Identify the processing state:
  • Step 3: Apply the Note-driven “flip checks”:
    • Capsicum/Pimenta crushed/ground → 0904, not Chapter 07. (世界 Customs Organization)
    • Vegetable flours/powders (potato / legumes) → Chapter 11 (1105/1106). (世界 Customs Organization)
    • If it’s ready-to-eat prepared/preserved → usually Chapter 20, not Chapter 07.
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • 0711 vs Chapter 20 (provisional preservation vs prepared/preserved)
    • 0712 vs 0904 (dried whole chillies vs chilli powder)
    • 0713 vs 1106 (dried beans vs bean flour/powder) (世界 Customs Organization)

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

Heading (4-digit)Plain-English summaryTypical examples (products)Key decision criteria / exclusions / cautions
0701Potatoes, fresh or chilledtable potatoes; seed potatoesNot frozen/dried; seed potatoes are specifically provided at HS6 0701.10
0702Tomatoes, fresh or chilledfresh tomatoesNot frozen, canned, paste (often Chapter 20)
0703Onions/shallots/garlic/leeks etc, fresh or chilledonions, garlic cloves, leeksDried forms usually move to 0712; prepared/preserved to Chapter 20
0704Brassicas, fresh or chilledcabbage, cauliflower, broccoli, kaleHS2022 scope clarifies broccoli coverage under 0704.10 (see Section 7) (世界 Customs Organization)
0705Lettuce and chicory, fresh or chilledhead lettuce; chicoryFresh/chilled only
0706Carrots/turnips/radishes etc, fresh or chilledcarrots; radish; beetrootFresh/chilled only
0707Cucumbers and gherkins, fresh or chilledcucumbersPickled cucumbers typically Chapter 20
0708Leguminous vegetables, fresh or chilledfresh peas; fresh beansDried shelled legumes go to 0713
0709Other vegetables, fresh or chilledasparagus; eggplant; celery; mushrooms/truffles; peppersIncludes mushrooms/truffles etc for 0709 (per Note definition) (世界 Customs Organization)
0710Vegetables (uncooked or steamed/boiled), frozenfrozen spinach; frozen sweet corn; mixed frozen vegIf “prepared” (sauces/seasonings beyond simple) may move to other chapters
0711Vegetables provisionally preserved but not edible as-isvegetables in strong brine; sulphur-treatedMust be solely for provisional preservation and unsuitable for immediate consumption (世界 Customs Organization)
0712Dried vegetables, not further prepareddried onions; dried mixed vegetables; dried mushroomsExcludes dried shelled legumes (0713) and certain flours/powders (Chapter 11) (世界 Customs Organization)
0713Dried leguminous vegetables, shelleddried peas; chickpeas; lentils; adzukiFlour/meal/powder of these legumes goes to 1106 (世界 Customs Organization)
0714Certain starchy roots/tubers (fresh/chilled/frozen/dried) + sago pithcassava; sweet potatoes; yams; taroWatch fodder/forage boundary (1214) when product is for animal feed (世界 Customs Organization)

Source basis for heading coverage and examples: WCO HS2022 Chapter 7 legal text. (世界 Customs Organization)

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

  • Split group 1: 0704.10 vs 0704.90 (brassicas)
    • Where the split happens: HS6 0704.10 (cauliflowers and broccoli) vs HS6 0704.90 (other brassicas). (世界 Customs Organization)
    • Information needed to decide: exact vegetable type (broccoli vs other brassicas), and (for broccoli) confirm it is indeed broccoli (commercial + botanical description).
    • Typical mistake pattern: “Broccoli variety” wrongly parked in 0704.90; HS2022 scope change made this risk higher. (世界 Customs Organization)
  • Split group 2: Fresh mushrooms/truffles in 0709 (HS2022 created multiple HS6 lines)
    • Where the split happens: HS6 0709.51–0709.56 vs 0709.59. (世界 Customs Organization)
    • Information needed to decide: genus/species (e.g., Agaricus, Boletus, Cantharellus, Shiitake, Matsutake, Truffles).
    • Typical mistake pattern: defaulting everything to 0709.59 due to lack of botanical info. (世界 Customs Organization)
  • Split group 3: Dried mushrooms/truffles in 0712 (HS2022 added 0712.34 for shiitake)
    • Where the split happens: HS6 0712.34 (shiitake) vs 0712.39 (other) (plus other mushroom categories). (世界 Customs Organization)
    • Information needed to decide: species declaration and product form (whole/sliced/powder).
    • Typical mistake pattern: calling all dried mushrooms “other” (0712.39) and missing shiitake split. (世界 Customs Organization)
  • Split group 4: Capsicum/Pimenta — Chapter 07 vs spices (0904)
    • Where the split happens: fresh peppers at HS6 0709.60; dried (not crushed/ground) can remain in 0712; but dried/crushed/ground fruits of Capsicum/Pimenta are excluded to 0904. (世界 Customs Organization)
    • Information needed to decide: physical form (whole/cut vs crushed/ground), particle size, and product description on spec sheets.
    • Typical mistake pattern: “chilli powder” incorrectly treated as dried vegetable in 0712. (世界 Customs Organization)
  • Split group 5: Legumes — 0708 vs 0713 vs 1106
    • Where the split happens: fresh/chilled legumes (0708), dried shelled (0713), flour/meal/powder (1106). (世界 Customs Organization)
    • Information needed to decide: moisture state (fresh vs dried), shelled/unshelled, and whether it is milled into flour/powder.
    • Typical mistake pattern: dried beans mistakenly declared under 0708 (“beans”) because the invoice just says “beans”. (世界 Customs Organization)

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • Chapter 07 is designed for vegetable products in relatively simple states (fresh/chilled, frozen, provisionally preserved, dried), and the Notes actively prevent “drift” into Chapter 07 when the product becomes a flour/powder or a spice, or is clearly fodder. (世界 Customs Organization)
  • Practical meaning (with concrete examples):
    • If your product description contains “powder,” “flour,” or “meal,” pause: potato and legume powders are explicitly pushed to Chapter 11 in the Chapter Notes. (世界 Customs Organization)
  • Typical patterns where a Section Note “moves you to another Chapter”:

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • The Notes define important scope limits (fodder excluded) and key reclassifications (spices and certain powders/flours excluded). (世界 Customs Organization)
  • Definitions (if any):
    • For certain headings (0709–0712), “vegetables” is defined broadly to include items like edible mushrooms/truffles, olives, capers, pumpkins/squash, aubergines, sweet corn, and certain herbs. (世界 Customs Organization)
  • Exclusions (state alternative Chapter/Heading explicitly):
    • Forage products → 1214. (世界 Customs Organization)
    • Dried/crushed/ground Capsicum/Pimenta fruits → 0904. (世界 Customs Organization)
    • Certain dried vegetable forms are excluded from 0712 and go to:
      • dried shelled legumes → 0713
      • potato flour/meal/powder/flakes/granules/pellets → 1105
      • legume flour/meal/powder (from 0713 legumes) → 1106
      • sweet corn in certain milled forms → 1102–1104 (世界 Customs Organization)

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: Capsicum/Pimenta: dried whole vs crushed/ground
    • What to check (information needed): Is it whole/cut/sliced (vegetable form) or crushed/ground (spice form)?
    • Evidence to collect in practice: photos, spec sheet (particle size), ingredient list, product name used in trade.
    • Typical misclassification: chilli powder classified as 0712 instead of 0904. (世界 Customs Organization)
  • Impact point 2: 0711 “provisional preservation” vs Chapter 20 “prepared/preserved”
    • What to check (information needed): treatment is only for temporary preservation AND the product is not edible as-is.
    • Evidence to collect in practice: process description (brine concentration, SO₂ treatment, etc.), intended use (further processing vs retail ready-to-eat), tasting/use instruction, packaging/label claims.
    • Typical misclassification: retail pickles wrongly treated as 0711 instead of Chapter 20. (世界 Customs Organization)
  • Impact point 3: 0712 dried vegetables vs Chapter 11 powders/flours
    • What to check (information needed): is it still “vegetable pieces” (whole/sliced/broken) or has it become flour/meal/powder/flakes/pellets (especially potatoes and legumes)?
    • Evidence to collect in practice: mesh size / milling specs, production flow, photos.
    • Typical misclassification: potato flakes as 0712 instead of 1105; bean flour as 0713 instead of 1106. (世界 Customs Organization)
  • Impact point 4: HS2022 mushroom/truffle splits (0709 / 0712)
    • What to check (information needed): genus/species (Agaricus/Boletus/Cantharellus/Shiitake/Matsutake/Truffles).
    • Evidence to collect in practice: supplier botanical declaration, product label, scientific name in contract/spec.
    • Typical misclassification: “all mushrooms = other” (0709.59 / 0712.39) due to missing botanical detail. (世界 Customs Organization)

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake: Classifying ready-to-eat pickled cucumbers as 0711.40
    • Why it happens: “preserved” sounds like 0711; people miss the “provisional” concept.
    • Correct approach (which Note / which Heading logic supports it): 0711 is only for provisional preservation where the product remains unsuitable for immediate consumption; ready-to-eat pickles are typically Chapter 20. (世界 Customs Organization)
    • Prevention (documents to verify / internal questions to ask): ask “Is it edible as-is?” “Is it retail-ready?” request process sheet and label claims.
  2. Mistake: Classifying chilli powder as dried vegetable (0712)
    • Why it happens: “dried chilli” is used loosely for both whole dried chillies and powder.
    • Correct approach (which Note / which Heading logic supports it): dried/crushed/ground Capsicum/Pimenta is excluded from Chapter 07 and goes to 0904. (世界 Customs Organization)
    • Prevention: confirm physical form (whole vs crushed/ground), particle size spec, photos.
  3. Mistake: Putting all mushrooms under 0709.59 (“other”)
    • Why it happens: invoices don’t show genus/species.
    • Correct approach: HS2022 provides specific HS6 lines for several mushrooms/truffles; use the correct one when identity is known. (世界 Customs Organization)
    • Prevention: require botanical declaration (genus/species) as part of supplier onboarding.
  4. Mistake: Dried shiitake coded as 0712.39 (“other”)
    • Why it happens: legacy master data from HS2017 didn’t have a shiitake-specific dried line.
    • Correct approach: HS2022 introduced 0712.34 for dried shiitake; update item masters. (世界 Customs Organization)
    • Prevention: run a one-time remapping of old 0712.39 items that are shiitake.
  5. Mistake: Dried beans (shelled) coded as 0708 (fresh/chilled legumes)
    • Why it happens: commercial term “beans” without form details.
    • Correct approach: dried shelled legumes are 0713; 0708 is for fresh/chilled legumes. (世界 Customs Organization)
    • Prevention: internal question: “fresh/frozen/dried?” plus moisture specs.
  6. Mistake: Bean flour/powder coded as 0713
    • Why it happens: “still beans” logic.
    • Correct approach: flour/meal/powder of dried leguminous vegetables is excluded to 1106. (世界 Customs Organization)
    • Prevention: capture milling status and particle size; review product form on COA/spec.
  7. Mistake: Potato flakes/powder coded as 0712 (dried vegetables)
    • Why it happens: “dried potato” description.
    • Correct approach: potato flour/meal/powder/flakes/granules/pellets move to 1105 (excluded from 0712). (世界 Customs Organization)
    • Prevention: request manufacturing description; verify “flakes/granules/pellets” vs “slices”.
  8. Mistake: Assuming “frozen vegetables” always = 0710
    • Why it happens: teams focus on temperature state only.
    • Correct approach: 0710 is for vegetables frozen, uncooked or simply steamed/boiled; if there is material “preparation” (e.g., sauce/recipe-style), classification may move elsewhere (often Chapter 20).
    • Prevention: check ingredient list, seasoning/oil/sauce content, and intended retail use.

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment drives PSR selection (misclassification breaks the origin analysis).
  • Common pitfalls:
    • HS for materials vs HS for final goods: PSR often refers to the final good HS (HS6 or HS4) and separately limits non-originating materials.
    • HS2022 mushroom splits: if your final good moved from old 0709.59 to new 0709.54 (shiitake fresh), PSR lookup can change if the agreement uses a different HS edition (see 6-2).
  • Practical reality for vegetables:
    • Many agreements treat Chapter 07 goods as “wholly obtained” (because they are typically grown/harvested). For example, under Japan–EU and Japan–UK PSR annexes, Chapter 07 goods are shown as wholly obtained. (税関総合情報)

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

Why you should care: You can classify operationally in HS2022, but the agreement PSR annex may be written in HS2012 or HS2017. That mismatch can cause PSR selection errors unless you map HS2022→agreement edition using official correlation tables and keep an audit trail. (税関総合情報)

Agreement (examples relevant to Japan)HS edition used in ROO/PSR annexEvidence (where shown)Practical caution
CPTPPHS2012Annex 3-D shows “HS Classification (HS2012)”. (税関総合情報)If you classify in HS2022, map HS2022→HS2012 for PSR application.
Japan–EU EPAHS2017Annex 3-B shows “Harmonized System classification (2017)”. (税関総合情報)Map HS2022→HS2017 when selecting PSR.
Japan–UK EPAHS2017Annex 3-B shows “Harmonized System classification (2017)”. (税関総合情報)Same HS2022→HS2017 mapping discipline.
RCEPHS2022 version implemented from 2023-01-01 (Japan)Japan Customs provides a transposed PSR in HS2022 and states implementation from 1 Jan 2023. (外務省)Use the HS2022 PSR version for claims after the effective date; keep evidence of which version you applied.

Standard mapping discipline (recommended):

  • Do not guess mappings when splits/merges exist (e.g., HS2022 mushroom subheading splits). (世界 Customs Organization)
  • Record: HS2022 code, mapped code in agreement HS edition, mapping source (WCO correlation tables and/or agreement transposition), and rationale.

6-3. Practical checklist (data needed for origin analysis)

  • Product facts:
    • exact HS6 in HS2022 + product description
    • processing steps (fresh/frozen/dried/preserved; any cooking/seasoning)
    • origin facts for “wholly obtained” style rules (grow/harvest location, farm records)
  • Supply chain / proof:
    • bills of materials (if processed)
    • production flow chart and plant location
    • certificates/statements required by the agreement’s origin procedure
  • Retention (general):
    • keep mapping worksheets if agreement uses HS2012/HS2017 and you operate in HS2022

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017→HS2022Scope clarification/expansion0704.10 / 0704.900704.10 is clarified to cover all broccoli varieties, moving some items previously treated as 0704.90 into 0704.10. (世界 Customs Organization)Update item masters; check duty/quota/stats impacts; re-check any origin PSR mapping where HS edition differs.
HS2017→HS2022Split / new HS6 lines0709.52–0709.56 (new) + 0709.59 (changed)“Other mushrooms and truffles” (0709.59) was subdivided into specific mushroom/truffle categories (e.g., Boletus, Cantharellus, shiitake, matsutake, truffles). (世界 Customs Organization)Requires genus/species data; remap legacy 0709.59 records; update compliance and origin-rule lookups.
HS2017→HS2022Split / new HS6 line0712.34 (new) + 0712.39 (changed)Dried mushrooms category was subdivided to identify dried shiitake separately. (世界 Customs Organization)Remap old 0712.39 items; request botanical/species documentation; avoid PSR selection errors.

7-2. Why it changed (REQUIRED)

  • Basis used:
  • Practical explanation:
    • The HS2022 updates in Chapter 07 mainly improve clarity and statistical/monitoring granularity (notably for broccoli scope and mushroom/truffle identification). This is visible in the WCO correlation remarks and the new HS2022 legal text structure for 0709 and 0712. (世界 Customs Organization)

8. HS codes added or removed before HS2022 (historical perspective)

  • Summary table (focus on what is confirmed vs what still needs checking):
ComparisonWhat appears to have happened for Chapter 07What to do in practice
HS2007→HS2012Information needed to decide (not analyzed here): consult WCO correlation tables for HS2007↔HS2012 for Chapter 07-specific restructures. (世界 Customs Organization)If you still trade under HS2007/2012 references (legacy contracts/FTAs), use official correlation tables to map.
HS2012→HS2017No Chapter 07 changes were identified in the WCO Table I “changes/remarks” summary (confirm with full Table II if you need complete certainty). (世界 Customs Organization)If an agreement uses HS2012/2017, keep mapping discipline anyway—especially for items that later changed in HS2022.
HS2017→HS2022Confirmed changes: broccoli scope clarification; mushroom/truffle HS6 splits; dried shiitake HS6 split. (世界 Customs Organization)Update master data, origin-rule mappings, and internal product-spec requirements.

9. Clearance trouble scenarios caused by violating Notes (case-style)

Provide 3–5 cases in this exact pattern:

  • Case name (short): “Chilli powder declared as dried vegetable”
    • What went wrong (which Chapter Note / Section Note was violated): Chapter Note excluding crushed/ground Capsicum/Pimenta from Chapter 07. (世界 Customs Organization)
    • Why it happens: supplier calls both whole dried chillies and chilli powder “dried chilli”.
    • Typical impacts: HS correction, delays, possible re-documentation (invoice/CO/labels), downstream origin-rule mismatch.
    • Prevention: require particle size + photos; classify “whole vs powder” as a mandatory data field.
  • Case name (short): “Retail pickles treated as 0711 (provisional)”
    • What went wrong: 0711 applies only when provisional preservation makes the product unsuitable for immediate consumption. (世界 Customs Organization)
    • Why it happens: “preserved” is read too broadly.
    • Typical impacts: reclassification, additional checks, delay.
    • Prevention: internal rule: if product is marketed as “ready-to-eat,” re-check for Chapter 20.
  • Case name (short): “Dried shiitake left in legacy 0712.39”
    • What went wrong: HS2022 introduced a specific line for dried shiitake (0712.34). (世界 Customs Organization)
    • Why it happens: master data not updated post-HS2022.
    • Typical impacts: incorrect declarations/statistics; origin-rule mismatch under agreements using older HS editions.
    • Prevention: run HS2017→HS2022 remap using WCO correlation tables.
  • Case name (short): “Mushrooms declared without species info”
    • What went wrong: HS2022 mushroom/truffle HS6 splits require genus/species to code accurately. (世界 Customs Organization)
    • Why it happens: suppliers don’t provide botanical names; importers don’t request them.
    • Typical impacts: classification queries, time-consuming documentation loops.
    • Prevention: update product master requirements (genus/species mandatory for mushroom SKUs).
  • Case name (short): “Bean flour declared as 0713”
    • What went wrong: Note-driven split: legume flour/powder goes to 1106, not 0713. (世界 Customs Organization)
    • Why it happens: confusion between “beans” as a commodity and milled products.
    • Typical impacts: reclassification, possible duty/tariff-rate change.
    • Prevention: require milling/particle size data and production description.

10. Import/export regulatory considerations (compliance)

  • For Japan, summarize frequent regulations/permits/quarantine relevant to this Chapter (only if applicable)

Quarantine / sanitary & phytosanitary (SPS)

  • Plant quarantine (MAFF Plant Protection Stations):
    • Fresh vegetables, fruits, grains, beans, seedlings, bulbs, etc. commonly require plant quarantine inspection and, in many cases, a phytosanitary certificate from the exporting country; requirements vary by plant and origin. (農林水産省)
    • Some items may be import-prohibited depending on origin/plant; MAFF provides a database to check conditions. (農林水産省)
  • Food sanitation (MHLW):
    • Importers bringing foods into Japan for sale or business use generally must submit an import notification under the Food Sanitation Act, and foods may be inspected at quarantine stations. (厚生労働省)

CITES / species restrictions

  • Not typically applicable for ordinary vegetables in Chapter 07 (verify only if dealing with unusual protected species or special products).

Export controls

  • Not typically applicable for Chapter 07 goods.

Other permits / notifications

  • Depending on product specifics (e.g., processed foods, additives, residue concerns), additional documentation/tests may be requested under food safety frameworks.

Official places to verify (agencies / official guides / contact points):

Typical preparatory documents (general):

  • phytosanitary certificate (when required), commercial invoice, packing list, product specs/photos, processing description, ingredient list (if processed), origin/harvest records (for FTAs), import notification documentation (food sanitation).

Standard wording (safe, general):
“Requirements depend on product specs, composition, end-use, and destination. Verify the latest official notices and consult competent agencies when in doubt.”

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • Product name + scientific/botanical name where relevant (mushrooms)
    • Form/state: fresh/chilled/frozen/dried/preserved; whole/sliced/powder
    • Ingredient list (if any) and processing steps
  • After classification (re-check Notes / exclusions / boundaries)
    • Check Chapter 07 Notes: fodder exclusion; Capsicum/Pimenta powder; 0712 exclusions to Chapter 11; 0711 conditions. (世界 Customs Organization)
  • Before declaration (invoice description, units, supporting documents)
    • Align invoice wording with HS logic (“fresh”, “frozen”, “dried whole”, “powder”, etc.)
    • Ensure plant quarantine / food sanitation documentation readiness (Japan)
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm which HS edition the agreement uses (HS2012/2017/2022) and map if needed. (税関総合情報)
    • Keep mapping worksheets and evidence
  • Regulatory checks (permits/notifications/inspection)
    • MAFF plant quarantine conditions
    • MHLW import notification and inspection posture (農林水産省)

12. References (sources)

  • WCO (HS2022 legal text, correlation tables, amendment package, etc.)
    • [WCO-HS-LEGAL] HS Nomenclature / Legal Text (HS2022) — World Customs Organization. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0207_2022e.pdf?la=en Accessed: 2026-02-14. (世界 Customs Organization)
    • [WCO-CORR-2017-2022] Correlation Tables HS2017↔HS2022 (Table I / Table II) — WCO. https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/correlation-tables-hs-2017-2022.aspx Accessed: 2026-02-14. (世界 Customs Organization)
    • [WCO-CORR-2012-2017] Table I correlating HS2017↔HS2012 (changes/remarks summary) — WCO. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2017/2016/table_i_trp1712_en_rev1.pdf?db=web Accessed: 2026-02-14. (世界 Customs Organization)
  • Japan customs and public-agency guidance
    • [JP-PLANT-QUAR] Plant Quarantine Inspections / bringing plants into Japan — MAFF Plant Protection Station. https://www.maff.go.jp/pps/j/introduction/english.html Accessed: 2026-02-14. (農林水産省)
    • [JP-FOOD-IMPORT] Import Procedure under Food Sanitation Act — MHLW. https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/shokuhin/yunyu_kanshi/kanshi/index_00004.html Accessed: 2026-02-14. (厚生労働省)
    • [JP-IMPORTED-FOOD-SAFETY] Imported Food Safety — MHLW. https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/shokuhin/yunyu_kanshi/index_00017.html Accessed: 2026-02-14. (厚生労働省)
    • [JP-CUSTOMS-ROO-TEXTS] Legal Texts (ROO) portal — Japan Customs. https://www.customs.go.jp/roo/english/text/index.htm Accessed: 2026-02-14. (税関総合情報)
  • FTA/EPA texts, annexes, operational guidance
    • [FTA-CPTPP-TEXT] CPTPP Product-Specific Rules of Origin (Annex 3-D) — Japan Customs. https://www.customs.go.jp/roo/english/text/tpp2.pdf Accessed: 2026-02-14. (税関総合情報)
    • [FTA-JP-EU-TEXT] Japan–EU EPA Product Specific Rules of Origin (Annex 3-B) — Japan Customs. https://www.customs.go.jp/roo/english/text/eu3.pdf Accessed: 2026-02-14. (税関総合情報)
    • [FTA-JP-UK-TEXT] Japan–UK EPA Product Specific Rules of Origin (Annex 3-B) — Japan Customs. https://www.customs.go.jp/roo/english/text/uk3.pdf Accessed: 2026-02-14. (税関総合情報)
    • [FTA-RCEP-HS2022] RCEP Product-Specific Rules (HS2022 transposed version; implemented from 2023-01-01) — Japan Customs / MOFA Japan.
      https://www.customs.go.jp/roo/information/rcep/rc_en_3a2.pdf Accessed: 2026-02-14. (税関総合情報)
      https://www.mofa.go.jp/policy/economy/page1e_kanri_000001_00007.html Accessed: 2026-02-14. (外務省)
  • Internal working files used in this output (provided in this GPT)
    • HS chapter template:
    • Sources index:
    • Japan regulatory notes:
    • FTA HS edition map:
    • Disclaimer text:

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

HS2022 Chapter 6: Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage — Practical Working Guide

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

  • Typical examples INCLUDED in this Chapter (3–6):
    • 0601: Tulip/lily bulbs for planting (dormant or in growth / in flower). (国際税関機構)
    • 0602: Potted live plants; grafted fruit-tree saplings; unrooted cuttings; mushroom spawn. (国際税関機構)
    • 0603: Cut roses/carnations/orchids for bouquets (fresh) and also dried/treated decorative cut flowers. (国際税関機構)
    • 0604: Decorative foliage/branches (no flowers/buds), decorative grasses, mosses, lichens (fresh or dried/treated). (国際税関機構)
    • Bouquets / wreaths made from natural flowers/foliage (even with ribbons/wire/etc.) stay in 0603/0604 (accessories ignored for this purpose). (国際税関機構)
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Potatoes, onions, shallots, garlic, etc. → Chapter 7 (even if “for planting”). (国際税関機構)
    • Seeds for sowing → typically Chapter 12 (e.g., 1209).
    • Artificial flowers / artificial foliage → Chapter 67 (e.g., 6702).
    • Collages / decorative plaques made with dried flowers/foliage mounted to a backing → heading 9701 (explicitly excluded from 0603/0604). (国際税関機構)
  • The top practical decision points (1–3):
    1. Live planting material vs cut decorative parts (0601/0602 vs 0603/0604). (国際税関機構)
    2. “Chapter 7 vegetable” exclusion (potatoes/onions/garlic etc. don’t move into Chapter 6 even if marketed as planting stock). (国際税関機構)
    3. For dried/treated material: is it of a kind suitable for bouquets/ornamental purposes (0603/0604) vs industrial/food/medicinal plant material (often other chapters)?
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • Japan plant quarantine/SPS: live plants and many plant products typically require phytosanitary certificate + import inspection; missing documents can lead to disposal or delays. (農林水産省)
    • CITES-listed plants (species-based): permits/approvals may be required regardless of correct HS code. (経済産業省)

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • GIR 1 (start here): For Chapter 6, the biggest “yes/no” decisions come from the Chapter 6 Notes and the heading wording (live vs cut, planting vs ornamental, specific exclusions like Chapter 7 vegetables). (国際税関機構)
  • GIR 6 (then refine): Once the correct 4-digit Heading is chosen (0601–0604), you classify into the correct 6-digit Subheading based on the subheading wording (e.g., dormant vs in growth; unrooted cuttings; flower type). (国際税関機構)
  • Practical perspective to avoid “classifying by product name only”:
    • Identify condition (live / cut / dried / treated), presence of roots, presence of flowers/buds, and the commercial reality (nursery/florist type goods vs edible vegetables). (国際税関機構)
    • Capture the scientific name / species where possible (especially for regulated plants and for “edible fruit/nut trees” vs other plants). (国際税関機構)
    • Reminder for Japan operations: HS is 6-digit internationally; Japan import declaration uses a national tariff line / statistical code (9-digit)—do not mix these. (関税庁)

1-2. Decision flow (pseudo flowchart)

  • Step 1: Is it a plant/plant part presented as nursery/florist planting/ornamental goods?
  • Step 2: Live planting material vs cut ornamentals
    • Bulbs/tubers/corms/rhizomes / chicory plants & roots → 0601 (but watch Chapter 7 exclusions; and chicory root boundary to 1212). (国際税関機構)
    • Other live plants (incl. roots), cuttings/slips, mushroom spawn → 0602. (国際税関機構)
    • Cut flowers / flower buds (for bouquets/ornamental; fresh or dried/treated) → 0603. (国際税関機構)
    • Foliage/branches/etc. without flowers/buds + grasses/mosses/lichens (for bouquets/ornamental; fresh or dried/treated) → 0604. (国際税関機構)
  • Step 3: Apply the Chapter Notes “flip points”
    • If it is potatoes/onions/shallots/garlic/etc., it is not Chapter 6 → go to Chapter 7. (国際税関機構)
    • If it is a bouquet/wreath/floral basket made of natural flowers/foliage, it is still 0603/0604 (not “other articles”). (国際税関機構)
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • Chapter 6 vs Chapter 7: “planting material” vs specific excluded vegetables (seed potatoes; onion sets). (国際税関機構)
    • 0603 vs 0604: presence of flowers/buds vs none. (国際税関機構)
    • Chapter 6 vs Chapter 12: dried plant material as ornament (0603/0604) vs dried plant material for tea/medicinal/industrial use (often Chapter 12). (Often fact-specific; see Section 2-2 & Section 4.)

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

  • Rule:
    • If the Chapter has few Headings: list ALL
    • If many: list 10–20 that are operationally important (frequent / high error / regulatory or origin-impacting) + group “Others”

Use this table format:

Heading (4-digit)Plain-English summaryTypical examples (products)Key decision criteria / exclusions / cautions
0601Bulbs/tubers/rhizomes etc. (dormant or growing) for planting; plus chicory plants/roots (except those classified elsewhere)Tulip bulbs, lily bulbs; chicory plants/roots (as presented)Watch Chapter 7 exclusions (e.g., potatoes/onions not here). Dormant vs in growth affects 6-digit. (国際税関機構)
0602Other live plants (incl. roots), cuttings/slips, mushroom spawnPotted plants; grafted fruit trees; unrooted cuttings; mushroom spawn“Live” and “nursery/florist type goods” is central. Unrooted cuttings are a specific 6-digit. (国際税関機構)
0603Cut flowers & flower buds suitable for bouquets/ornamental (fresh or dried/treated)Cut roses; cut orchids; dried decorative flowersIncludes decorative dried/treated cut flowers if suitable for bouquets/ornament. Note-driven inclusion of bouquets/wreaths. (国際税関機構)
0604Foliage/branches/parts without flowers/buds + grasses/mosses/lichens, suitable for bouquets/ornamental (fresh or dried/treated)Eucalyptus branches (no flowers); decorative moss; decorative grassesKey: no flowers/buds + “bouquet/ornamental” kind. Note-driven inclusion of wreaths etc made from these. (国際税関機構)

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

  • Organize the main split criteria (e.g., weight, composition %, end-use, processing state, form/shape, packaging, standards)
  • 2–5 confusing Subheading pairs/groups:
    • Pair/Group 1: 0601.10 vs 0601.20
      • Where the split happens: Dormant planting material vs in growth / in flower (and chicory plants/roots wording sits in 0601.20 line in HS2022). (国際税関機構)
      • Information needed to decide:
        • Is the bulb/tuber/rhizome dormant or actively growing / flowering at import/export?
        • Photos at packing + supplier description (e.g., “dormant bulbs for forcing”).
      • Typical mistake pattern: treating “dormant vs sprouted” as irrelevant and defaulting all bulbs to 0601.10.
    • Pair/Group 2: 0602.10 vs 0602.90
      • Where the split happens: Unrooted cuttings and slips (0602.10) vs other live plants (often rooted / in pots / otherwise not just unrooted cuttings). (国際税関機構)
      • Information needed to decide:
        • Are the cuttings unrooted at the time of shipment?
        • Packaging evidence (propagation trays, rooting medium, bare stems).
      • Typical mistake pattern: describing everything as “cuttings” on the invoice, even when the plants are already rooted (leading to a wrong 6-digit).
    • Pair/Group 3: 0602.20 vs 0602.90
      • Where the split happens: trees/shrubs/bushes of kinds which bear edible fruit or nuts vs “other”. (国際税関機構)
      • Information needed to decide:
        • Species/botanical name (apple, citrus, walnut, etc.).
        • “Edible fruit/nut bearing” vs purely ornamental varieties.
      • Typical mistake pattern: classifying all saplings as “other” due to missing botanical detail.
    • Pair/Group 4: 0603 vs 0604
      • Where the split happens: presence of flowers/flower buds (0603) vs no flowers/flower buds (0604). (国際税関機構)
      • Information needed to decide:
        • Clear photos of the shipped item.
        • Product description: “cut flowers” vs “foliage/greens/moss”.
      • Typical mistake pattern: treating “decorative greens” as cut flowers, or classifying mixed bundles without describing which components have flowers/buds.

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • Section II defines the term “pellets” (agglomerated by compression or with a small binder proportion). (国際税関機構)
  • Practical meaning (with concrete examples):
    • If your product is a pelletized plant material (e.g., compressed plant pellets for feed/bedding), the “pellets” definition can matter for classifying the product in the correct Vegetable Products chapter—but this is usually not Chapter 6 because Chapter 6 focuses on live plants and ornamental cut materials. (国際税関機構)
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • “Plant-based pellet products” are commonly pushed into other headings/chapters depending on the underlying plant material and intended use—so don’t assume “plant = Chapter 6.” (国際税関機構)

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • Chapter 6 is narrowly focused on live trees and goods typically supplied by nurseries/florists for planting or ornamental use, and it explicitly excludes certain vegetables of Chapter 7 (potatoes/onions/shallots/garlic/etc.). (国際税関機構)
    • Headings 0603/0604 explicitly cover bouquets, wreaths, floral baskets, etc. made wholly or partly of qualifying flowers/foliage (accessories ignored), but exclude collages/decorative plaques (9701). (国際税関機構)
  • Definitions (if any):
    • Practically, “nursery/florist-type goods” is determined by how the goods are presented in trade: planting stock (live) or ornamental cut material (fresh/dried/treated). (国際税関機構)
  • Exclusions (state alternative Chapter/Heading explicitly):

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: “Planting material” does NOT override the Chapter 7 exclusion
    • What to check (information needed):
      • Is the item specifically one of the excluded vegetables (e.g., potato tubers; onion/garlic/shallot bulbs)? (国際税関機構)
    • Evidence to collect in practice (spec sheets, composition data, SDS, catalogs, photos, process flow, etc.):
      • Botanical name + trade name (e.g., “seed potato”).
      • Photos and supplier documents showing it is potato/onion/etc.
    • Typical misclassification:
      • Declaring seed potatoes as 0601 because they are “for planting.” (They remain Chapter 7.) (国際税関機構)
  • Impact point 2: Bouquets/wreaths stay inside 0603/0604 (accessories ignored), but collages do not
    • What to check (information needed):
      • Is the item a bouquet/wreath/floral basket made of natural cut flowers/foliage (with ribbon/wire/basket)? Or is it a mounted decorative plaque/collage? (国際税関機構)
    • Evidence to collect in practice:
      • Composition breakdown (flowers vs foliage vs accessories).
      • Photos showing whether it is “arrangement” vs “mounted plaque/collage.”
    • Typical misclassification:
      • Classifying natural bouquets as “other decorative articles,” or classifying a mounted collage as 0603/0604 instead of 9701. (国際税関機構)

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake:
    • Why it happens:
    • Correct approach (which Note / which Heading logic supports it):
    • Prevention (documents to verify / internal questions to ask):
  2. Mistake: Classifying seed potatoes as 0601 (“bulbs/tubers for planting”)
    • Why it happens: “Seed” and “for planting” language triggers “Chapter 6 planting material” thinking.
    • Correct approach (which Note / which Heading logic supports it): Chapter 6 explicitly excludes potatoes (Chapter 7), even if used for planting. (国際税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Verify botanical identity: potato tuber vs ornamental bulb.
      • Ask: “Is this a Chapter 7 vegetable specifically listed in the exclusion?”
      • Keep supplier statement + photos for the file.
  3. Mistake: Classifying onion/garlic sets for planting as 0601
    • Why it happens: They look like “bulbs,” and are sold for planting.
    • Correct approach (which Note / which Heading logic supports it): Chapter 6 excludes onions, shallots, garlic (Chapter 7). (国際税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Ask: “Is it onion/garlic/shallot?” If yes, route to Chapter 7 review.
      • Use clear invoice descriptions (species + “edible vegetable bulb”).
  4. Mistake: Using 0602.90 (“other live plants”) for shipments of unrooted cuttings
    • Why it happens: Invoices say “cuttings,” but nobody confirms “rooted vs unrooted.”
    • Correct approach (which Note / which Heading logic supports it): HS2022 provides 0602.10 specifically for unrooted cuttings and slips. (国際税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Ask packing team: “Any roots present at shipment?”
      • Attach photos of trays/cuttings to shipping documents.
  5. Mistake: Classifying live potted seedlings as Chapter 7 vegetables
    • Why it happens: Product is “tomato” / “lettuce” so staff default to vegetable chapters.
    • Correct approach (which Note / which Heading logic supports it): Chapter 6 includes seedling vegetables when supplied as nursery planting goods. (国際税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Ask: “Are we shipping seedlings for planting (live plants) or harvested vegetables?”
      • Keep nursery catalog listing + planting instructions.
  6. Mistake: Classifying a natural flower bouquet (with ribbon/basket) outside Chapter 6
    • Why it happens: People treat it as a “made-up article” because it is arranged and has accessories.
    • Correct approach (which Note / which Heading logic supports it): 0603/0604 references include bouquets, floral baskets, wreaths etc; accessories are ignored for this purpose. (国際税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Keep photos + item composition.
      • Ask: “Is it wholly/partly made of 0603/0604 materials?”
  7. Mistake: Mixing up 0603 vs 0604 for decorative bundles
    • Why it happens: “Decorative greens” are marketed like flowers; bundles may be mixed.
    • Correct approach (which Note / which Heading logic supports it): 0603 is for flowers/buds; 0604 is for foliage/branches/parts without flowers/buds (plus grasses/mosses/lichens). (国際税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Require photos showing whether flowers/buds are present.
      • Split invoices/packing lists for mixed consignments if practical.
  8. Mistake: Treating decorative dried flowers as “medicinal/tea herbs” (or vice versa) without evidence
    • Why it happens: Some plants (e.g., lavender, chamomile) can be sold as ornamentals or for consumption.
    • Correct approach (which Note / which Heading logic supports it): For 0603/0604 the goods must be of a kind suitable for bouquets/ornamental purposes; if the commercial form is clearly for food/tea/industrial extraction, other chapters may apply. (国際税関機構)
    • Prevention (documents to verify / internal questions to ask):
      • Information needed to decide: intended market channel, packaging/labels (food-grade vs decorative), and product specs.
      • Keep label images and product brochure in the file.
  9. Mistake: Ignoring CITES/quarantine compliance because “HS code is correct”
    • Why it happens: Teams treat classification as the only requirement.
    • Correct approach (which Note / which Heading logic supports it): HS classification does not remove regulatory obligations; Japan plant quarantine requires inspection/phytosanitary documents for many plant items, and CITES may require permits for listed species. (農林水産省)
    • Prevention (documents to verify / internal questions to ask):
      • Always capture botanical name/species.
      • Confirm phytosanitary certificate/inspection plan; screen for CITES-listed species.

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment drives PSR selection (misclassification breaks the origin analysis)
    • If you classify a live plant under the wrong HS code (e.g., 0602 vs a different chapter), you may apply the wrong PSR and invalidate origin documentation.
  • Common pitfalls (HS for materials vs HS for final goods; evaluating processes; etc.)
    • For nurseries: the “materials” might be imported bulbs/cuttings; the “final good” is the exported plant/flower. Your origin story depends on what the PSR requires and how the agreement defines qualifying production.

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

Assumption for this guide: Japan operations; the agreements below are common in practice.

  • CPTPP: PSR annex is written in HS2012 (the annex headings explicitly label HS2012). (fta.miti.gov.my)
    • Practical caution: if you classify internally in HS2022, you must transpose HS codes to HS2012 for PSR lookup (and keep evidence of the mapping used).
  • Japan–EU EPA: PSR annex column header indicates HS2017 classification. (関税庁)
    • Practical caution: map your HS2022 declaration code to the agreement’s HS2017 structure when selecting PSR (especially if your company uses HS2022-based ERP codes).
  • RCEP: a “transposed PSR in HS2022” was adopted (30 June 2022) and implemented by the Parties from 1 January 2023 (per the published transposed PSR document). (関税庁)
    • Practical caution: confirm whether the operational PSR list you are using is the HS2022 transposed version for the relevant Party(ies).

General handling of transposition (old → new mapping):

  • Keep a simple internal file showing:
    • (a) HS2022 code you declare,
    • (b) the HS edition used by the agreement annex,
    • (c) mapping basis (correlation tables / official transposition list),
    • (d) the PSR you applied, and why.

6-3. Practical checklist (data needed for origin analysis)

  • BOM, cost data, processing steps, country of origin, HS for non-originating materials, RVC assumptions
    • For plants/flowers, also collect:
      • country where the plant was grown/propagated,
      • origin of bulbs/cuttings/seedlings,
      • production steps (propagation, grafting, forcing, greenhouse growth).
  • Supporting documents & retention (general guidance)
    • Nursery production records (dates, quantities), supplier origin statements, shipping/receiving logs, photos, and any certificates (as applicable).

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017→HS2022No change detected at HS6 level for Chapter 06 (not listed among correlation-table changes)0601–0604No HS6 remapping needed for Chapter 06 when moving HS2017→HS2022Focus instead on national tariff line changes and regulatory/origin documentation

7-2. Why it changed (REQUIRED)

  • No change (HS2017→HS2022) for Chapter 06 at HS6 level.
  • Basis:
    • The WCO correlation tables (HS2017→HS2022) list HS codes affected by HS2022 amendments; Chapter 06 codes do not appear in the change tables (no “060x” entries found). (国際税関機構)
    • The HS2022 Chapter 6 structure is 0601–0604 with the same HS6 splits shown in the legal text for HS2022. (国際税関機構)

8. HS codes added or removed before HS2022 (historical perspective)

  • Summarize major additions/deletions/restructures across HS2007 → HS2012 → HS2017 → HS2022 in a table
  • Where possible, show mappings (old code → new code, or “no direct mapping/unknown”)
Edition stepMajor change (summary)Codes affected (Chapter 06)Mapping note (old → new)Evidence / practical takeaway
HS2007→HS2012No change detected for Chapter 06 at HS6 level in the correlation-table change lists0601–0604No HS6 remap indicatedNo “060” entries found in the HS2007↔HS2012 correlation-table change content. (関税庁)
HS2012→HS2017No change detected for Chapter 06 at HS6 level in the correlation-table change lists0601–0604No HS6 remap indicatedNo “060” entries found in the HS2012↔HS2017 correlation-table change content. (関税庁)
HS2017→HS2022No change detected for Chapter 06 at HS6 level in the correlation-table change lists0601–0604No HS6 remap indicatedNo “060” entries found in the HS2017↔HS2022 correlation-table change content. (国際税関機構)

9. Clearance trouble scenarios caused by violating Notes (case-style)

Provide 3–5 cases in this exact pattern:

  • Case name (short):
    • What went wrong (which Chapter Note / Section Note was violated):
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.):
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
    • Prevention (advance ruling, pre-check, document readiness, etc.):
  • Case name (short): “Vegetable seedlings declared as vegetables”
    • What went wrong (which Chapter Note / Section Note was violated): Chapter 6 scope includes seedling vegetables as nursery planting goods; they were treated as harvested vegetables. (国際税関機構)
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.): Invoice only says “tomato” without stating “seedlings for planting.”
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.): Classification amendment, declaration correction, delays.
    • Prevention (advance ruling, pre-check, document readiness, etc.):
      • Use invoice wording like “live seedlings for planting.”
      • Keep nursery catalog + photos.
  • Case name (short): “Seed potatoes / onion sets treated as Chapter 6 planting stock”
    • What went wrong (which Chapter Note / Section Note was violated): Chapter 6 explicitly excludes certain vegetables of Chapter 7 (including potatoes/onions/shallots/garlic). (国際税関機構)
    • Why it happens: “For planting” label drives an assumption that Chapter 6 always applies.
    • Typical impacts: Reclassification, additional duties/taxes (if any), delays.
    • Prevention:
      • Add a “Chapter 7 exclusion check” in internal SOP for 0601 candidates.
  • Case name (short): “Chicory root product misrouted into 0601”
    • What went wrong (which Chapter Note / Section Note was violated): Heading 0601 includes chicory plants/roots other than roots of heading 1212; shipment was actually a 1212-type root product (fact pattern dependent). (国際税関機構)
    • Why it happens: The word “root” + “plant product” leads staff to default to Chapter 6 without confirming form/use.
    • Typical impacts: Amendments, possible documentary requests (processing state, intended use).
    • Prevention:
      • Information needed to decide: fresh/live root for planting vs dried/processed root for other uses.
      • Keep processing description + labels.
  • Case name (short): “Natural bouquets declared as ‘other decorative articles’”
    • What went wrong (which Chapter Note / Section Note was violated): The Chapter 6 Note expands 0603/0604 to include bouquets, floral baskets, wreaths made of qualifying goods (accessories ignored). (国際税関機構)
    • Why it happens: Set treatment misunderstanding (ribbon/basket makes it feel like a “manufactured article”).
    • Typical impacts: Reclassification, value/duty re-check, delays.
    • Prevention:
      • Provide composition evidence + photos; keep an internal rule: “natural flower/foliage bouquets stay in 0603/0604.”
  • Case name (short): “Mounted dried-flower plaque declared as 0603/0604”
    • What went wrong (which Chapter Note / Section Note was violated): Chapter 6 Note excludes collages or similar decorative plaques from 0603/0604 (points to 9701). (国際税関機構)
    • Why it happens: People see flowers/foliage and stop analysis at Chapter 6.
    • Typical impacts: Reclassification, possible additional formalities depending on customs practice.
    • Prevention:
      • Ask: “Is it mounted to a base as a decorative plaque/collage?”
      • Keep product photos + marketing description.

10. Import/export regulatory considerations (compliance)

  • For Japan, summarize frequent regulations/permits/quarantine relevant to this Chapter (only if applicable)
  • Use these axes (only those that apply):
    • Quarantine / sanitary & phytosanitary (SPS)
    • CITES / species restrictions
    • Export controls (if applicable)
    • Other permits / notifications
  • Official places to verify (agencies / official guides / contact points):
  • Typical preparatory documents (general):

Japan-focused summary (most relevant axes for Chapter 06):

  • Quarantine / sanitary & phytosanitary (SPS)
    • Live plants, bulbs, cut flowers, foliage, etc. frequently trigger plant quarantine controls on import into Japan.
    • Japan’s Plant Protection Station guidance indicates importers/travelers are generally required to present a phytosanitary certificate (issued by the exporting country) and undergo import inspection; if documents are not presented, disposal may occur, and penalties may apply for illegal import. (農林水産省)
    • Practical compliance takeaway: HS classification is not enough—build a pre-shipment checklist with your forwarder/supplier.
  • CITES / species restrictions
    • If the plant species is listed under CITES, Japan’s METI guidance indicates importers may need an export permit/re-export certificate from the exporting country, and for certain listed species may also need Japanese approvals/confirmations. (経済産業省)
    • Japan Customs notes that CITES-controlled imports require relevant permits/licenses and submission to Customs at import declaration. (関税庁)
    • Practical compliance takeaway: always collect botanical name/species and screen for CITES.
  • Export controls (if applicable)
    • Not typically applicable for Chapter 06 goods as “export controls” in the strategic goods sense (but confirm if your shipment includes unusual biological materials).
  • Other permits / notifications
    • Depending on species and treatment (e.g., soil presence, pest-risk), additional documentary/inspection steps may be required—verify with the Plant Protection Station.
  • Official places to verify (agencies / official guides / contact points):
    • MAFF Plant Protection Station (import plant quarantine guidance). (農林水産省)
    • METI CITES import procedures (Japan). (経済産業省)
    • Japan Customs import restriction/Q&A for CITES items. (関税庁)
  • Typical preparatory documents (general):
    • Botanical name/species, photos, invoice & packing list with precise descriptions
    • Phytosanitary certificate (where required) + inspection arrangements
    • CITES documents (where applicable)
    • Any supplier declarations needed for origin claims

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • Is it live or cut? Roots present? Flowers/buds present? Fresh/dried/treated?
    • Botanical name/species; intended market channel (nursery/florist vs food/industrial).
  • After classification (re-check Notes / exclusions / boundaries)
    • Run the Chapter 7 exclusion check (potatoes/onions/garlic etc.). (国際税関機構)
    • For bouquets/wreaths/collages, apply the Note-driven inclusion/exclusion test (0603/0604 vs 9701). (国際税関機構)
  • Before declaration (invoice description, units, supporting documents)
    • Ensure invoice wording matches HS logic: “live plants,” “unrooted cuttings,” “cut flowers,” “foliage without flowers,” etc.
    • Keep clear photos; ensure units/quantities align with customs practice.
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm which HS edition the agreement uses (HS2012/HS2017/HS2022) and map accordingly. (fta.miti.gov.my)
    • Retain propagation/growing records and supplier origin evidence.
  • Regulatory checks (permits/notifications/inspection)
    • Japan SPS: phytosanitary certificate + inspection planning. (農林水産省)
    • Screen for CITES-listed plants and obtain permits if needed. (経済産業省)

12. References (sources)

  • WCO (HS2022 legal text, correlation tables, amendment package, etc.)
  • Japan customs and public-agency guidance
  • FTA/EPA texts, annexes, operational guidance
  • Others (industry associations, official statistics, etc.)
    For each web source, include “Accessed: YYYY-MM-DD”.
  • [WCO-HS-CH06-2022] HS Nomenclature 2022 — Chapter 6 (legal text excerpt: headings/subheadings + notes) — World Customs Organization. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0206_2022e.pdf?la=en Accessed: 2026-02-14. (国際税関機構)
  • [WCO-HS-SECII-2022] HS Nomenclature 2022 — Section II Notes — World Customs Organization. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0200_2022e.pdf?la=en Accessed: 2026-02-14. (国際税関機構)
  • [WCO-CORR-2017-2022] Correlation Tables HS2017→HS2022 (Table II) — World Customs Organization. https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/correlation-tables-hs-2017-2022.aspx Accessed: 2026-02-14. (国際税関機構)
  • [JP-CORR-2007-2012] Correlating HS2012 to HS2007 (WCO correlation tables copy) — Japan Customs. https://www.customs.go.jp/roo/text/HS2012-HS2007.pdf Accessed: 2026-02-14. (関税庁)
  • [JP-CORR-2012-2017] Correlating HS2017 to HS2012 (WCO correlation tables copy) — Japan Customs. https://www.customs.go.jp/roo/text/HS2017-HS2012.pdf Accessed: 2026-02-14. (関税庁)
  • [JP-WEBTARIFF-CH06-NOTES] Chapter 06 Notes (reference implementation text) — Japan Tariff Association (webTARIFF). https://www.kanzei.or.jp/statistical/popcontent/note/tariff/hs2dig/e/06 Accessed: 2026-02-14. (関税局)
  • [JP-WEBTARIFF-CH06-HEADINGS] Chapter 06 heading list (HS 2-digit headline) — Japan Tariff Association (webTARIFF). https://www.kanzei.or.jp/statistical/tariff/headline/hs2dig/e/06 Accessed: 2026-02-14. (関税局)
  • [JP-MAFF-PPS-IMPORT] Plant Quarantine / Bringing plants into Japan — MAFF Plant Protection Station. https://www.maff.go.jp/pps/j/trip/top1en.html Accessed: 2026-02-14. (農林水産省)
  • [JP-MAFF-PPS-ENGLISH] Plant Quarantine Inspections (Q&A) — MAFF Plant Protection Station. https://www.maff.go.jp/pps/j/introduction/english.html Accessed: 2026-02-14. (農林水産省)
  • [JP-MAFF-PPS-LEAFLET] Plant Quarantine Inspections of Japan (leaflet) — MAFF Plant Protection Station. https://www.maff.go.jp/pps/j/guidance/leaflet/pdf/en.pdf Accessed: 2026-02-14. (農林水産省)
  • [JP-METI-CITES-IMPORT] Imports of goods related to the CITES — METI Japan. https://www.meti.go.jp/english/policy/external_economy/CITES/cites_imports.html Accessed: 2026-02-14. (経済産業省)
  • [JP-CUSTOMS-CITES-FAQ] Import restrictions in accordance with CITES — Japan Customs. https://www.customs.go.jp/english/c-answer_e/imtsukan/1808_e.htm Accessed: 2026-02-14. (関税庁)
  • [FTA-CPTPP-PSR] CPTPP Annex 3-D Product-Specific Rules of Origin (HS2012 labeling) — MITI Malaysia (text hosting). https://fta.miti.gov.my/miti-fta/resources/Text%20of%20TPPA%20%28160516%29/Annex_3-D._Product-Specific_Rules_of_Origin_.pdf Accessed: 2026-02-14. (fta.miti.gov.my)
  • [FTA-JP-EU-PSR] Japan–EU EPA Annex 3-B Product Specific Rules of Origin (HS2017 labeling) — Japan Customs. https://www.customs.go.jp/roo/english/text/eu3.pdf Accessed: 2026-02-14. (関税庁)
  • [FTA-RCEP-PSR-HS2022] RCEP Product-Specific Rules (transposed PSR in HS2022; implementation from 2023-01-01) — Japan Customs. https://www.customs.go.jp/roo/information/rcep/rc_en_3a2.pdf Accessed: 2026-02-14. (関税庁)
  • [JP-ADVANCE-RULING-CLASS] Advance Ruling on Classification — Japan Customs. https://www.customs.go.jp/english/advance/classification.htm Accessed: 2026-02-14. (関税庁)

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

Appendix A. Key national tariff line subdivisions in Japan (optional)

  • Only include subdivisions where HS6 → national code differences materially affect operations
  • Japan declarations commonly require a national statistical code (9 digits) beyond HS6; duty rates, statistical reporting, and some procedural requirements may hinge on the correct 9-digit selection. (関税庁)
  • Practical tip for Chapter 06:
    • 0602.90 (“Other”) is operationally broad; Japan’s national subdivisions can be more granular by plant type—confirm the correct national tariff line code in the tariff schedule/web tariff tools during declaration preparation.

Appendix B. How to find customs advance rulings / decisions (optional)

  • What information to prepare to make consultations efficient (general guidance)
  • Japan has an Advance Classification Ruling System that allows traders to ask Customs about tariff classification and duty rate before importation. (関税庁)
  • What to prepare for an efficient classification consultation/ruling request (practical):
    • Product description (what it is, how it is sold), photos
    • Botanical name/species for plants (critical for Chapter 06 splits and for SPS/CITES screening)
    • Condition at shipment (live/dormant/growing; rooted/unrooted; with flowers/buds or not; fresh/dried/treated)
    • Catalogs, labels, and any production/propagation notes (especially for seedlings, cuttings, and bulbs)
    • For bouquets/arrangements: composition list (flowers/foliage/accessories) and photos

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

HS2022 Chapter 5: Products of animal origin, not elsewhere specified or included — Practical Working Guide

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

  • Typical examples INCLUDED in this Chapter (3–6):
    • Unworked human hair and waste human hair (e.g., raw hair collected for industrial use). (関税局)
    • Pigs’/wild boars’ bristles and other brush-making hair (as raw hair/bristles or waste). (関税局)
    • Animal guts (other than fish), including intestines for sausage casings, preserved by salting/brining/drying/smoking, etc. (関税局)
    • Feathers and down only cleaned/disinfected/treated for preservation (not “prepared”/decorated). (関税局)
    • Unworked / simply prepared bones, horn-cores, ivory, horns, antlers, shells, coral (not cut to shape / not carved). (関税局)
    • “Other” animal products n.e.s. such as bovine semen, horsehair, certain fish waste, dried animal blood, etc. (関税局)
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Most edible animal products (food) → typically Chapters 2, 3, 4, 16 (with specific exceptions in Chapter 5 for certain offal/blood). (関税局)
    • Raw hides/skins (incl. furskins) → Chapter 41 or 43 (except bird skins with feathers in 05.05, and certain hide/skin parings/waste in 05.11). (関税局)
    • Animal textile materials (e.g., wool, animal hair used as textile) → Section XI (with a practical exception: “horsehair” for Chapter 5 purposes is treated differently). (関税局)
    • Prepared knots/tufts for brooms/brushes → heading 96.03 (not Chapter 5). (関税局)
    • Worked/cut-to-shape ivory/bone/coral/horn and articles thereof → often Chapter 71 or 96 (depending on the product form/use), not Chapter 5. (関税局)
    • Prepared feathers/down and articles (decorative feather goods) → typically Chapter 67, not 05.05. (関税局)
  • The top practical decision points (1–3):
    1. Edible vs non-edible, and whether the Chapter 5 “exceptions” apply (guts/bladders/stomachs; animal blood). (関税局)
    2. Degree of processing: unworked/simply prepared/cleaned vs worked (cut to shape, carved, assembled into articles, dyed/bleached as “prepared”). (関税局)
    3. Presentation/state: raw hair/bristles vs prepared brush tufts; raw feathers vs prepared decorative feathers; raw materials vs finished articles. (関税局)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • Any product that may be CITES-controlled (ivory, certain corals/shells/species-based materials): classification errors often trigger permit failures, seizures, or long holds. (CITES)
    • Any product that may trigger animal quarantine in Japan (bones, hair, feathers, horns, tendons, semen, etc.). (農林水産省)
    • FTA/EPA origin work where the agreement HS edition differs from HS2022 (PSR selection can break). (Australian Border Force Website)

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • In practice, this Chapter is mostly a GIR 1 and GIR 6 exercise:
    • GIR 1: start from the legal scope (Headings + Notes). Chapter 5 is a “residual” animal-origin chapter, but it still contains very specific headings (hair, guts, feathers, bones, ivory, coral, etc.).
    • GIR 6: once the Heading is clear, choose the correct 6-digit Subheading (e.g., “ivory vs other”, “acid-treated bones vs other”, etc.). (関税局)
  • Terms to keep consistent (to avoid HS vs national-code confusion):
    • Section: a grouping of Chapters (Chapter 5 is in Section I). (関税局)
    • Chapter (2-digit): “05”.
    • Heading (4-digit): e.g., 0507.
    • Subheading (6-digit): e.g., 0507.10.
    • Notes: Section Notes + Chapter Notes (legally binding; they often exclude goods into other Chapters). (関税局)
  • Practical warning (Japan operations):
    • Japan customs declarations commonly use a 9-digit statistical code = HS6 + 3-digit domestic code (and the domestic splits for export/import can differ). Treat anything beyond HS6 as national code. (関税庁)

1-2. Decision flow (pseudo flowchart)

  • Step 1: Confirm the item is an animal-origin product (material source + what part of the animal + condition).
  • Step 2: Screen out “common exit doors” created by Notes:
    • Is it mostly edible food? → usually Chapters 2/3/4/16 (unless it is guts/bladders/stomachs or animal blood per Chapter 5 Note). (関税局)
    • Is it a hide/skin/furskin (not bird skin with feathers)? → Chapters 41/43. (関税局)
    • Is it an animal textile material (wool/hair used as textile)? → Section XI (except “horsehair” as defined for Chapter 5 purposes). (関税局)
    • Is it a prepared brush tuft/knot? → heading 96.03. (関税局)
    • Is it worked/cut-to-shape into an article/material? → likely not Chapter 5. (関税局)
  • Step 3: If still in Chapter 5, map to the most specific Heading by the material:
    • Human hair → 0501
    • Brush-making bristles/hair → 0502
    • Guts/bladders/stomachs → 0504
    • Feathers/down (only minimally treated) → 0505
    • Bones/horn-cores (unworked/simply prepared) → 0506
    • Ivory/horns/antlers/hooves etc (unworked/simply prepared) → 0507
    • Coral/shells/cuttle-bone (unworked/simply prepared) → 0508
    • Ambergris/musk/bile/glands for pharma (provisionally preserved) → 0510
    • “Other” animal products n.e.s. (incl. bovine semen; horsehair; natural sponges of animal origin; fish waste, etc.) → 0511 (関税局)
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • 0505 (raw/cleaned feathers/down) vs Chapter 67 (prepared feathers and feather articles). (関税局)
    • 0502 (raw bristles/hair) vs 9603 (prepared knots/tufts for brush-making). (関税局)
    • 0507/0508 (unworked/simply prepared) vs “worked” articles/materials (often Chapter 96 or 71 in practice). (関税局)
    • 0510 (provisionally preserved animal glands for pharma) vs Chapter 30 (pharmaceutical substances/processed extracts). (This is highly fact-specific; confirm the condition and processing stage.) (関税局)

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

  • Rule:
    • If the Chapter has few Headings: list ALL
    • If many: list 10–20 that are operationally important (frequent / high error / regulatory or origin-impacting) + group “Others”

Use this table format:

Heading (4-digit)Plain-English summaryTypical examples (products)Key decision criteria / exclusions / cautions
0501Unworked human hair; waste human hairRaw hair bundles; hair waste from salons“Unworked” matters. Sorting by length may still count as unworked depending on how it is arranged. Exclude “prepared/dressed” hair for wigs (often Chapter 67).
0502Bristles/hair for brush-making (pig/boar; badger; other) and wasteBoar bristles for brushes; badger hair; mixed brush hair wasteIf it is already a prepared tuft/knot, it moves to 9603. Species/detail matters for 6-digit split.
0504Animal guts, bladders, stomachs (not fish), whole/pieces, preservedSalted intestines for sausage casings; dried stomachsNote-driven inclusion: many edible products are excluded from Ch.5, but this heading remains a Ch.5 “exception”. Fish offal is not here.
0505Bird skins with feathers/down; feathers/down (only cleaned/disinfected/preservation-treated); feather powder/wasteDuck/goose down (not prepared); feathers for stuffingIf feathers are prepared (e.g., dyed/curled/assembled/ornamental), often Chapter 67.
0506Unworked/simply prepared bones & horn-cores; acid-treated bones (ossein); powders/wasteBone pieces; horn-cores; bone powder“Not cut to shape” is key. If carved/cut into blanks or articles, often not Ch.5.
0507Unworked/simply prepared ivory & similar materials (tortoise-shell, whalebone, horns, antlers, hooves, claws, beaks); powders/wasteIvory powder; antlers; horn pieces“Ivory” has a broad definition (includes certain tusks/teeth/horns). CITES risk is high. “Not cut to shape” is key.
0508Unworked/simply prepared coral; shells; cuttle-bone; powders/wasteCoral chunks; shells for craft raw material; cuttle-boneIf worked (polished/drilled/shaped into jewelry components), likely another Chapter. CITES may apply to some coral species.
0510Ambergris/castoreum/civet/musk; cantharides; bile; animal glands/products for pharma, provisionally preservedFresh animal glands for pharma extraction; dried bileKey is the “provisionally preserved” stage vs processed pharmaceutical substances (often Chapter 30).
0511Other animal products n.e.s.; dead animals of Ch.1/3 unfit for consumptionBovine semen; fish waste; horsehair; natural sponges of animal origin; dried animal bloodThis is a “catch-all” only after checking 0501–0510 and Chapter Notes. It contains important subheadings (semen; aquatic products; “other”).

(Headings, scope signals, and key exclusions/definitions are summarized from the published Chapter/Section notes and tariff-line structures shown in webTARIFF and Australia’s tariff materials.) (関税局)

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

  • Main split criteria you’ll actually use in Chapter 5:
    • Species/material identity (pig/boar vs other hair; “ivory” vs other materials) (関税局)
    • Processing state (acid-treated bones vs other; “only cleaned/disinfected/preservation-treated” feathers) (関税局)
    • Product type (bovine semen vs other animal products; aquatic by-products vs other) (関税局)
  • 2–5 confusing Subheading pairs/groups:
    1. 0502.10 vs 0502.90 (bristles/hair)
      • Where the split happens: whether it is pigs’/hogs’/boars’ bristles & hair (and waste) vs other brush-making hair. (関税局)
      • Information needed to decide: species/source (pig/boar? badger? other?), and whether it is waste or usable hair.
      • Typical mistake pattern: “all brush hair is 0502.10” (overusing the pig/boar line).
    2. 0505.10 vs 0505.90 (feathers/down)
      • Where the split happens: stuffing-type feathers/down vs other feather materials/waste. (関税局)
      • Information needed to decide: is it down/ stuffing feathers, or other feathers/parts/powder/waste?
      • Typical mistake pattern: decorative/processed feathers mistakenly treated as “other” under 0505 instead of moving out of Chapter 5 (often to Chapter 67) because the “not further worked than…” condition was missed. (関税局)
    3. 0506.10 vs 0506.90 (bones/horn-cores)
      • Where the split happens: “ossein and bones treated with acid” vs other bones/horn-cores/powder. (関税局)
      • Information needed to decide: production process (acid treatment? degelatinised?), and whether it remains “not cut to shape.” (関税局)
      • Typical mistake pattern: calling any bone powder “0506.10” without evidence of acid treatment.
    4. 0507.10 vs 0507.90 (ivory vs other materials)
      • Where the split happens: ivory (including powder/waste) vs other (horns, antlers, hooves, etc.). (関税局)
      • Information needed to decide: whether the material meets the broad “ivory” definition (tusks/teeth/horns as defined). (関税局)
      • Typical mistake pattern: classifying “animal tooth” as “other” when it is treated as “ivory” for HS purposes.
    5. 0511.10 vs 0511.91 vs 0511.99
      • Where the split happens: bovine semen vs aquatic by-products/dead animals of Ch.3 vs other animal products n.e.s. (関税局)
      • Information needed to decide: (a) bovine or not, (b) aquatic origin or not, and (c) whether a more specific heading applies.
      • Typical mistake pattern: overusing 0511.99 as a “miscellaneous animal goods” bucket before checking headings 0501–0510 and note-driven exclusions.

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • For Section I, “species references include the young” unless context requires otherwise. (関税局)
    • “Dried” includes dehydrated/evaporated/freeze-dried (important when goods are shipped freeze-dried). (関税局)
    • In Chapters 1–16 (incl. Chapter 5), “bovine” includes buffalo; “swine” includes wild boars. (関税局)
  • Practical meaning (with concrete examples):
    • If you have “wild boar bristles,” treat them as swine for classification logic in Section I (relevant to brush hair). (関税局)
    • Freeze-dried animal-origin material still counts as “dried” when reading headings/notes that refer to “dried.” (関税局)
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • Section notes are usually definitions; the big “moves” in Chapter 5 come from the Chapter Notes (see 3-2).

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • Chapter 5 is not for most edible products—except it does still cover certain offal/blood categories called out in the note (practically: don’t assume “edible” automatically means Chapter 2/4/16). (関税局)
    • Most hides/skins are excluded (Ch.41/43), except:
      • Bird skins with feathers/down (05.05), and
      • Parings and similar waste of raw hides/skins that are specifically in 05.11. (関税局)
    • Animal textile materials are excluded to Section XI except horsehair/hair waste (as defined) which remains relevant within Chapter 5 scope logic. (関税局)
    • Prepared brush knots/tufts are excluded to heading 96.03. (関税局)
  • Definitions (if any):
    • Unworked human hair: certain “sorting by length” operations are not treated as “working” for 05.01, depending on how roots/tips are arranged. (関税局)
    • “Ivory” is defined broadly for HS purposes (includes certain tusks/teeth/horns). (関税局)
    • “Horsehair” is defined (manes/tails of equine or bovine), and the notes highlight that 05.11 covers horsehair and its waste. (関税局)
  • Exclusions (state alternative Chapter/Heading explicitly):
    • Prepared brush tufts → 96.03. (関税局)
    • Most hides/skins → Chapter 41/43 (except the narrow Chapter 5 carve-outs). (関税局)
    • Animal textile materials (wool, etc.) → Section XI (except horsehair as above). (関税局)

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: Edible vs Chapter 5 “exceptions”
    • What to check (information needed):
      • Is the product intended/fit for human consumption?
      • If edible, is it still one of the Chapter 5 carve-outs (e.g., guts/bladders/stomachs; animal blood)? (関税局)
    • Evidence to collect in practice:
      • Product spec sheet + intended use statement
      • Veterinary/health certificates (if any), labeling, photos of form (whole/pieces), preservation method
    • Typical misclassification:
      • Treating sausage casings/intestines as “meat/offal” without checking the Chapter 5 note carve-out.
  • Impact point 2: Hide/skin vs bird skin with feathers vs hide waste
    • What to check (information needed):
      • Is it a bird skin with feathers/down still attached (points to 05.05)?
      • Is it parings/similar waste of raw hides/skins (can point to 05.11)?
      • Otherwise, raw hide/skin tends to leave Chapter 5. (関税局)
    • Evidence to collect in practice:
      • Photos (feathers attached? yes/no)
      • Manufacturing flow: “skinned then plucked” vs “plucked then skinned”
    • Typical misclassification:
      • Declaring featherless bird skin under 05.05.
  • Impact point 3: Raw bristles/hair vs prepared brush tufts
    • What to check (information needed):
      • Is it presented as a prepared knot/tuft for brush-making (exclusion to 96.03)? (関税局)
    • Evidence to collect:
      • Photos of packaging/presentation (bundled + glued/knotted? ferrules? pre-formed brush heads?)
      • Catalog/technical drawings
    • Typical misclassification:
      • Using 0502 for brush “tufts” that are actually ready-to-use components.
  • Impact point 4: “Not cut to shape” / “not otherwise worked”
    • What to check (information needed):
      • For 0506/0507/0508: has the material been cut to shape, drilled, carved, polished to a defined article, etc.? (関税局)
    • Evidence to collect:
      • Before/after processing photos, machining specs, purchase order language (“blanks”, “beads”, “cabochons”, “carvings”)
    • Typical misclassification:
      • Treating worked coral beads as 0508 rather than a worked-material heading.

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake:
    • Declaring bleached/dyed/dressed human hair as 0501 (raw human hair).
    • Why it happens:
      • Hair is “still hair,” and teams don’t separate “unworked” vs “prepared for wig-making.”
    • Correct approach (which Note / which Heading logic supports it):
      • 0501 is for unworked hair; check processing steps. If it is “prepared/dressed” for wigs or presented as a wig/article, you’re likely outside Chapter 5. (関税局)
    • Prevention (documents to verify / internal questions to ask):
      • Verify bleaching/dyeing/straightening/perming steps; request supplier process description and photos.
  2. Mistake:
    • Classifying prepared brush tufts under 0502 (bristles/hair).
    • Why it happens:
      • Product is still “bristles,” but the note-driven exclusion is missed.
    • Correct approach (which Note / which Heading logic supports it):
      • Prepared knots/tufts for brush making are excluded from Chapter 5 to heading 96.03. (関税局)
    • Prevention (documents to verify / internal questions to ask):
      • Ask: “Is it knotted/glued as a tuft? Ready to mount in a brush head?” Collect photos + catalog page.
  3. Mistake:
    • Treating sausage casings (intestines) as “food/offal” and moving them to a food chapter automatically.
    • Why it happens:
      • Teams use “edible/non-edible” as the only rule.
    • Correct approach (which Note / which Heading logic supports it):
      • Chapter 5 notes carve out certain offal/blood categories (guts/bladders/stomachs; animal blood) from the general edible exclusion. (関税局)
    • Prevention (documents to verify / internal questions to ask):
      • Confirm the anatomical part (intestine vs other edible product), preservation method, and whether it is “guts/bladders/stomachs” per the Chapter Note.
  4. Mistake:
    • Classifying feather products under 0505 even when they are decorative/prepared.
    • Why it happens:
      • “Feathers = 0505” shortcut.
    • Correct approach (which Note / which Heading logic supports it):
      • 0505 is limited to feathers/parts/down not further worked than cleaned/disinfected/preservation-treated. Once prepared/ornamental, review Chapter 67-type outcomes. (関税局)
    • Prevention (documents to verify / internal questions to ask):
      • Ask whether feathers are dyed, curled, shaped, sorted to decorative grade, assembled into trims; collect process flow.
  5. Mistake:
    • Declaring carved or cut-to-shape horn/bone/coral as 0506/0507/0508.
    • Why it happens:
      • Purchasing calls them “raw materials,” but they are actually “blanks” or near-finished.
    • Correct approach (which Note / which Heading logic supports it):
      • Chapter 5 headings for these materials commonly require unworked/simply prepared and not cut to shape / not otherwise worked. (関税局)
    • Prevention (documents to verify / internal questions to ask):
      • Request drawings + dimensions + machining steps; ask “Can it be used as-is as a component?”
  6. Mistake:
    • Putting any animal-origin “miscellaneous” into 0511.99 without checking 0501–0510 first.
    • Why it happens:
      • 0511 is treated as a dumping ground.
    • Correct approach (which Note / which Heading logic supports it):
      • 0511 is “n.e.s.” only after excluding more specific headings and note-driven exits. (関税局)
    • Prevention (documents to verify / internal questions to ask):
      • Internal checklist: “Did we rule out 0501/0502/0504/0505/0506/0507/0508/0510?”
  7. Mistake:
    • Misidentifying “ivory” materials and using 0507.90 (“other”) when the HS definition treats it as “ivory.”
    • Why it happens:
      • Teams think ivory = elephant only.
    • Correct approach (which Note / which Heading logic supports it):
      • The Chapter Note treats certain tusks/teeth/horns as “ivory” for HS purposes; that affects the 0507 split. (関税局)
    • Prevention (documents to verify / internal questions to ask):
      • Get species/material declaration; if CITES-related, align the HS material identity with permit/species documentation.
  8. Mistake:
    • Using the correct HS6 but the wrong Japan domestic split (9-digit statistical code), causing duty/regulatory mismatch.
    • Why it happens:
      • HS6 is correct, but staff select the first domestic code they see.
    • Correct approach (which Note / which Heading logic supports it):
      • Keep HS6 stable; select domestic split using Japan’s statistical-code schedule and ensure invoice description supports that split. (関税庁)
    • Prevention (documents to verify / internal questions to ask):
      • Add a “domestic split check” step: unit, intended use (e.g., sausage casings vs other guts), and any value thresholds if present in the national schedule.

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment drives PSR selection (misclassification breaks the origin analysis)
    • PSRs are written by HS code. If you classify the finished good under the wrong HS6, you can end up applying the wrong transformation rule (CTC/RVC/etc.), which can invalidate the origin claim.
  • Common pitfalls (HS for materials vs HS for final goods; evaluating processes; etc.)
    • Using HS codes of inputs (materials) as if they were the HS code of the finished good.
    • Applying an HS2022 code to search a PSR table that is written in an older HS edition (common in practice). (関税庁)

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

  • Explicitly state which HS edition each agreement uses (examples that commonly affect Japan-facing trade):
    • CPTPP: PSR annex uses HS2012 nomenclature (so PSR lookup is HS2012-based). (Australian Border Force Website)
    • RCEP: PSR/tariff commitments were finalized in HS2012, and a transposed HS2022 version is used by parties from January 1, 2023 (for proof-of-origin handling). (外務省)
    • EU–Japan EPA: operational guidance for checking tariffs/usage commonly references HS2017 code alignment for EU-Japan use cases. (EU貿易)
  • Practical cautions if the agreement’s HS edition differs from HS2022
    • If your operational HS is HS2022, but the agreement PSR table is HS2012/HS2017:
      1. Classify the finished good in HS2022 (for customs declaration).
      2. Map HS2022 → agreement HS edition using an official correlation table (or agreement-provided transposition guidance where applicable). (関税庁)
      3. Apply PSR in the agreement’s HS edition and keep an audit trail (HS2022 code, mapped code, mapping source, product facts that justify the mapping).
  • How to handle transposition (old → new mapping) in general
    • Do not “guess” mappings if splits/merges exist: treat it as Information needed to decide and collect the exact facts that determine which mapped code applies.

6-3. Practical checklist (data needed for origin analysis)

  • BOM, cost data, processing steps, country of origin, HS for non-originating materials, RVC assumptions
    • BOM with HS codes for non-originating inputs (at least to the level the PSR requires)
    • Production process narrative (what happens, where, and what transformation is achieved)
    • Costed BOM if RVC is used
  • Supporting documents & retention (general guidance)
    • Supplier declarations, production records, invoices, shipping documents
    • A mapping memo if HS edition transposition was required

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017→HS2022No change identified for Chapter 05 at HS6 level (no Chapter 05 entries in the WCO correlation tables listing changes)Chapter 05 HS6 setExpect stable HS6 selection for Ch.05 goods across these two editionsLower mapping burden for HS classification itself; but FTA PSR HS-edition differences can still require mapping work

7-2. Why it changed (REQUIRED)

  • Sources relied on:
    • WCO HS2017→HS2022 correlation tables page (and its Table I/II documents). (国際税関機構)
  • Basis / explanation:
    • The WCO correlation tables summarize HS6-level changes between HS2017 and HS2022. In reviewing these materials, no Chapter 05 HS codes appear as changed/new (e.g., no “050x/051x” entries are found in the tables), so for Chapter 05 the practical conclusion is: No HS6-level structural change identified from HS2017 to HS2022. (国際税関機構)

8. HS codes added or removed before HS2022 (historical perspective)

  • Summary table (what we can state from available official/public sources):
HS editionWhat appears structurally notable for Chapter 05Evidence / practical note
HS2007Headings 05.03 and 05.09 appear as reserved/bracketed entriesWCO HS2007 Chapter excerpt shows [05.03] and [05.09] as reserved. (国際税関機構)
HS2012Information needed to decideConfirm using HS2012 legal text / correlation tables (not established here).
HS2017Information needed to decide at a “legal text” level, but no HS6 change vs HS2022 is indicated by WCO correlation tablesUse WCO HS2017→HS2022 correlation tables to support stability into HS2022. (国際税関機構)
HS2022Operational structure in current schedules shows Chapter 05 headings as 0501, 0502, 0504, 0505, 0506, 0507, 0508, 0510, 0511 (no 05.03 / 05.09 as headings in use)Current published schedules/notes show the active heading set and the note text. (関税局)
  • Practical takeaway:
    • If older internal master data contains legacy “0503 / 0509,” treat that as a red flag for edition mismatch and run a correlation-table check before using it operationally.

9. Clearance trouble scenarios caused by violating Notes (case-style)

Provide 3–5 cases in this exact pattern:

  • Case name (short): “Decorative feathers declared as 0505”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Missed the “not further worked than cleaned/disinfected/preservation-treated” limitation; decorative/prepared feathers can move out of Chapter 5. (関税局)
    • Why it happens:
      • Product naming (“feathers”) overrides processing state.
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
      • Reclassification, delays, and higher scrutiny (especially if the goods look like finished accessories).
    • Prevention (advance ruling, pre-check, document readiness, etc.):
      • Keep a process statement from supplier (cleaned only vs dyed/curled/assembled), with photos.
  • Case name (short): “Brush tufts declared as bristles (0502)”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Ignored the exclusion of prepared knots/tufts for brush making to 96.03. (関税局)
    • Why it happens:
      • Component is still hair/bristles; teams focus on material not presentation.
    • Typical impacts:
      • Post-entry amendment, potential penalty exposure, shipment hold for inspection.
    • Prevention:
      • Add a packaging/presentation checklist (“Is it knotted? glued? ready to mount?”).
  • Case name (short): “Ivory/horn material missing CITES alignment”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Incorrectly identified the material (e.g., assuming “ivory = elephant only”) and selected the wrong HS material category; permits didn’t match goods. (関税局)
    • Why it happens:
      • Incomplete species/material declarations; permit and HS classification handled by different teams.
    • Typical impacts:
      • Seizure/return/destruction risk; long detention; reputational risk.
    • Prevention:
      • Align HS material description, scientific/common name, and CITES paperwork before shipping; consider an advance ruling for borderline cases.
  • Case name (short): “Sausage casings: edible logic applied too simplistically”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Used “edible → food chapter” shortcut without checking Chapter 5 exceptions. (関税局)
    • Why it happens:
      • Teams rely on food/non-food instead of exact anatomical part + note carve-outs.
    • Typical impacts:
      • Classification correction and potential SPS/quarantine workflow disruptions.
    • Prevention:
      • Collect: anatomical description, preservation method, and intended use (casing).

10. Import/export regulatory considerations (compliance)

  • For Japan, summarize frequent regulations/permits/quarantine relevant to this Chapter (only if applicable)
    • Animal quarantine / SPS (Japan): Many animal-derived items are subject to animal quarantine controls, including (examples listed by the Animal Quarantine Service) bones, fat, blood, skin, hair, feathers, horns, hooves, tendons and also semen and eggs; finished products (e.g., leather bags, wool sweaters) may be excluded. Verify item-by-item. (農林水産省)
    • CITES / species restrictions: If the item involves listed species (e.g., ivory, certain wildlife materials, some corals), Japan’s CITES-related import process may require export permits/re-export certificates from the exporting country, and for certain species additional approvals by METI. (経済産業省)
    • Ivory-specific caution (Japan): Ivory is highly restricted and documentation requirements depend on circumstances (e.g., “pre-convention” conditions and licensing). Treat as high-risk and verify official guidance before shipment. (経済産業省)
  • Use these axes (only those that apply):
    • Quarantine / sanitary & phytosanitary (SPS)
      • Typical triggers: animal-origin raw materials, offal/casings, feathers/down, semen, blood, bones/horns. (農林水産省)
    • CITES / species restrictions
      • Typical triggers: ivory/teeth/tusks, tortoise-shell, some corals, certain wildlife-derived raw materials. (CITES)
    • Export controls (if applicable)
      • Not typically applicable by HS Chapter alone; confirm based on destination, end-use, and specific controlled species/materials.
    • Other permits / notifications
      • Health/pharma boundary products (e.g., glands/bile for pharma) may trigger additional sectoral controls depending on product form and intended use (confirm with competent agencies).
  • Official places to verify (agencies / official guides / contact points):
    • MAFF Animal Quarantine Service (AQS) import guidance for animal products. (農林水産省)
    • METI CITES imports guidance (Japan management authority function). (経済産業省)
    • Japan Customs guidance on CITES-restricted imports. (関税庁)
    • CITES Appendices (to verify species listing status). (CITES)
  • Typical preparatory documents (general):
    • Accurate commercial invoice description (material, species where relevant, processing state)
    • Photos and specs
    • Quarantine certificates/inspection certificates where required
    • CITES permits (export/re-export/import approvals as applicable)

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • Species/material identity (including “ivory” definition risk; horsehair definition risk) (関税局)
    • Part of animal (hair vs feather vs bone vs gland, etc.)
    • Processing state (unworked/simply prepared/cleaned vs worked/cut-to-shape/prepared)
    • Intended use (sausage casing; stuffing; pharma input; decorative accessory)
  • After classification (re-check Notes / exclusions / boundaries)
    • Run the Chapter 5 Note exclusions checklist (edible products; hides/skins; textiles; brush tufts). (関税局)
    • Confirm the HS6 Subheading split facts (species, acid treatment, ivory vs other, etc.). (関税局)
  • Before declaration (invoice description, units, supporting documents)
    • Make invoice descriptions match the deciding facts (e.g., “cleaned only”, “not cut to shape”, “acid-treated bones”).
    • For Japan: confirm HS6 + correct 9-digit statistical code domestic split and unit. (関税庁)
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm which HS edition the agreement uses (HS2012/2017/2022) and map correctly if needed. (Australian Border Force Website)
    • Retain BOM, origin evidence, and mapping memo.
  • Regulatory checks (permits/notifications/inspection)
    • Japan: confirm whether animal quarantine applies (AQS) and prepare required certificates. (農林水産省)
    • If any wildlife/CITES risk: confirm species listing and permits (METI + Customs). (経済産業省)

12. References (sources)

  • WCO (HS2022 legal text, correlation tables, amendment package, etc.)
    • [WCO-CORR-2017-2022] Correlation Table HS2017→HS2022 — World Customs Organization. https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs_nomenclature_previous_editions/hs2017_to_hs2022_correlations_tables.aspx Accessed: 2026-02-14. (国際税関機構)
  • Japan customs and public-agency guidance (Japan)
    • [JP-STATCODE-EXPLAIN] Code Lists – Trade Statistics of Japan (9-digit statistical code = HS6 + 3-digit domestic) — Ministry of Finance Japan / Japan Customs. https://www.customs.go.jp/toukei/sankou/code/code_e.htm Accessed: 2026-02-14. (関税庁)
    • [JP-TARIFF-INDEX] Japan’s Tariff Schedule (Statistical Code for Import) — Japan Customs. https://www.customs.go.jp/english/tariff/index.htm Accessed: 2026-02-14. (関税庁)
    • [JP-CUSTOMS-CITES] Importing restricted goods under CITES (FAQ/guidance) — Japan Customs. https://www.customs.go.jp/english/c-answer_e/imtsukan/1808_e.htm Accessed: 2026-02-14. (関税庁)
    • [JP-AQS-IMPORT] Bring animal products into Japan from overseas — MAFF Animal Quarantine Service. https://www.maff.go.jp/aqs/english/product/import.html Accessed: 2026-02-14. (農林水産省)
  • Tariff schedules / notes used for Chapter 05 scope wording
    • [WEBTARIFF-CH05] webTARIFF Chapter 05 headings list — Japan Tariff Association. https://www.kanzei.or.jp/statistical/tariff/headline/hs2dig/e/05 Accessed: 2026-02-14. (関税局)
    • [WEBTARIFF-CH05-NOTES] webTARIFF Chapter 05 Notes (English) — Japan Tariff Association. https://www.kanzei.or.jp/statistical/popcontent/note/tariff/hs2dig/e/05 Accessed: 2026-02-14. (関税局)
    • [WEBTARIFF-SEC01-NOTES] webTARIFF Section 01 Notes — Japan Tariff Association. https://www.kanzei.or.jp/statistical/popcontent/note/tariff/hs1dig/e/01 Accessed: 2026-02-14. (関税局)
    • [WEBTARIFF-0511] webTARIFF heading 0511 detail page (shows HS6 and Japan domestic splits) — Japan Tariff Association. https://www.kanzei.or.jp/statistical/tariff/headline/hs4dig/e/0511 Accessed: 2026-02-14. (関税局)
    • [ABF-CH05] Australia Customs Tariff – Chapter 5 page (notes + tariff lines as published) — Australian Border Force. https://www.abf.gov.au/importing-exporting-and-manufacturing/tariff-classification/current-tariff-classification/chapter-5 Accessed: 2026-02-14. (Australian Border Force Website)
    • [WCO-HS2007-CH05] HS2007 Chapter 5 excerpt showing reserved headings (historical context) — WCO (archived PDF). https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/hs/hs-2007/0105_2007e.pdf Accessed: 2026-02-14. (国際税関機構)
  • FTA/EPA texts, annexes, operational guidance (HS-edition alignment)
    • [CPTPP-PSR-HS2012] CPTPP importers guide stating PSR lookup uses HS2012 nomenclature — Australian Border Force (PDF). https://www.abf.gov.au/free-trade-agreements/files/tpp-11-importers-guide.pdf Accessed: 2026-02-14. (Australian Border Force Website)
    • [CPTPP-ANNEX-3D] CPTPP Annex 3-D PSR table labeled “HS Classification (HS2012)” — (PDF mirror). https://fta.miti.gov.my/miti-fta/resources/Text%20of%20TPPA%20%28160516%29/Annex_3-D._Product-Specific_Rules_of_Origin_.pdf Accessed: 2026-02-14. (fta.miti.gov.my)
    • [RCEP-HS2022-TRANSPOSE] MOFA Japan RCEP page note on using transposed PSR in HS2022 from 2023-01-01 — Ministry of Foreign Affairs of Japan. https://www.mofa.go.jp/policy/economy/page1e_kanri_000001_00007.html Accessed: 2026-02-14. (外務省)
    • [RCEP-ROO-GUIDE] RCEP Rules of Origin Guide (mentions HS2012 finalization and HS2022 use from 2023-01-01) — Australian Border Force (PDF). https://www.abf.gov.au/free-trade-agreements/files/RCEP-rules-of-origin.pdf Accessed: 2026-02-14. (Australian Border Force Website)
    • [EU-JP-EPA-HS2017] EU Access2Markets EU–Japan EPA page referencing HS2017 codes for tariff checks — European Commission. https://trade.ec.europa.eu/access-to-markets/en/content/eu-japan-economic-partnership-agreement Accessed: 2026-02-14. (EU貿易)
    • [JP-CUSTOMS-ROO-CASE] Japan Customs ROO verification case labeled HS2017 for Japan–EU EPA (example case PDF) — Japan Customs. https://www.customs.go.jp/roo/english/verification/case/2204e.pdf Accessed: 2026-02-14. (関税庁)
  • Other official sources (permits, SPS, CITES)
    • [CITES-APP] The CITES Appendices — CITES. https://cites.org/eng/app/index.php Accessed: 2026-02-14. (CITES)
    • [JP-METI-CITES-IMPORT] Imports of goods related to the CITES — METI Japan. https://www.meti.go.jp/english/policy/external_economy/CITES/cites_imports.html Accessed: 2026-02-14. (経済産業省)
    • [JP-METI-IVORY] METI guidance on ivory souvenirs / licensing context — METI Japan. https://www.meti.go.jp/policy/external_economy/trade_control/02_exandim/06_washington/to_tourist_en_souvenir.html Accessed: 2026-02-14. (経済産業省)

Internal knowledge files used (template & standard cautions):

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspection requirements may change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

Appendix A. Key national tariff line subdivisions in Japan (optional)

Appendix B. How to find customs advance rulings / decisions (optional)

HS2022 Chapter 4: Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included — Practical Working Guide

Target: HS2022 Chapter 4 (HS Section I) — practical guidance for Japan / Import & Export (both).
Typical products in scope (examples): liquid milk and cream, milk powder, yogurt/fermented dairy, whey ingredients, butter/ghee, cheese, shell eggs, liquid/powder eggs, natural honey, and (HS2022 change) edible non-living insects. (世界税関機構)

Terminology used consistently in this guide

  • Section = HS Section I (Live animals; animal products)
  • Chapter = 2-digit code (here: 04)
  • Heading = 4-digit code (e.g., 0406)
  • Subheading (HS6) = 6-digit code (e.g., 0406.10)
  • National tariff line code / national code = country-specific digits beyond HS6 (Japan uses further subdivisions beyond HS6). (本州税関)
  • Notes = Section Notes / Chapter Notes / Subheading Notes (legally binding classification “levers”).

0. Bottom line first: What is in / not in this Chapter (ultra-summary)

  • Typical examples INCLUDED in this Chapter (3–6):
    • Milk & cream, not concentrated, no added sugar (e.g., UHT whole milk; fresh cream) → 0401 (世界税関機構)
    • Milk & cream, concentrated or sweetened (e.g., sweetened condensed milk; milk powder) → 0402 (世界税関機構)
    • Yogurt and other fermented/acidified dairy (often even with added sugar/flavourings/fruit/nuts/cocoa) → 0403 (世界税関機構)
    • Whey / modified whey and other natural milk constituents (NESOI) → 0404 (世界税関機構)
    • Butter, dairy spreads, and other milk fats (incl. ghee) → 0405 (世界税関機構)
    • Cheese and curd → 0406 (世界税関機構)
    • Birds’ eggs: in shell (0407) and not in shell / yolks (0408) (世界税関機構)
    • Natural honey → 0409 (世界税関機構)
    • Edible non-living insects in basic states (fresh/chilled/frozen/dried/smoked/salted/in brine) and insect flours/meals fit for human consumption → 0410.10 (HS2022) (世界税関機構)
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • High-lactose whey-derived products: whey products with >95% lactose (anhydrous, dry matter basis) → 1702 (lactose), not Chapter 4 (世界税関機構)
    • Whey protein concentrates/isolates meeting the Chapter Note protein threshold (e.g., >80% whey proteins, dry matter basis, in the Chapter Note wording) → 3502 (albumins), not Chapter 4 (世界税関機構)
    • “Filled milk” / dairy analogues where natural milk constituents are replaced (e.g., milkfat replaced by vegetable oils) → commonly 1901 or 2106 (depending on product form and presentation), not Chapter 4 (世界税関機構)
    • Edible insects otherwise prepared/preserved (e.g., “snack-style” insect foods) → generally Section IV (prepared foods; often Chapter 16/20/21 depending on facts) (世界税関機構)
  • The top practical decision points (1–3):
    1. Basic dairy vs prepared food: Is it still a Chapter 4 “basic state,” or has it become a preparation (Section IV)? (世界税関機構)
    2. Whey ingredient traps: lactose % (1702) and whey protein % (3502) can override “it’s from milk” intuition. (世界税関機構)
    3. Insects (HS2022): basic-state edible insects are now explicitly recognized under 0410.10, but prepared insect foods can move out of Chapter 4. (世界税関機構)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • Dairy products often face high duties / quotas / strict SPS controls in many countries; even a small HS error can create clearance delays, duty differences, or invalid FTA claims. (Verify tariff/quota treatment per importing country and date.) (本州税関)

1. How to reach this Chapter (classification logic)

1-1. Core classification rules (where GIR matters)

  • GIR 1 (words + Notes) dominates for Chapter 4:
    • Many outcomes depend on Chapter Notes that define terms (e.g., “butter”) and force exclusions (e.g., lactose >95% → 1702; whey protein threshold → 3502). (世界税関機構)
  • GIR 6 (Subheading selection) is where operational errors happen:
    • Within a heading, HS6 splits often depend on fat %, form (powder vs other), or egg state (in shell vs not). (世界税関機構)
  • Avoid “classifying by product name only.” In Chapter 4, the label “whey powder,” “milk powder,” “coffee creamer,” “protein,” “yogurt with cereal,” etc. is not decisive without specs.

1-2. Decision flow (pseudo flowchart)

  • Step 1: Is it dairy / bird eggs / natural honey / edible insects / other edible animal-origin NESOI?
  • Step 2: Is it a “basic state” product or a “prepared food”?
    • If it is a prepared/preserved food (recipes, sauces, snack products, composite preparations) → test Section IV (Ch. 16/19/21, etc.) first. (Insect products are a common boundary area.) (世界税関機構)
  • Step 3: For dairy ingredients, check note-driven “override tests” early:
    • If whey-derived product has >95% lactose (dry matter basis) → likely 1702 (not Ch.4). (世界税関機構)
    • If it is a whey protein concentrate matching the Chapter Note protein threshold (e.g., >80% whey proteins, dry matter basis) → likely 3502 (not Ch.4). (世界税関機構)
  • Step 4: If still in Chapter 4, choose by product family:
    • Milk/cream → 0401/0402
    • Fermented/acidified (incl. yogurt) → 0403
    • Whey / modified whey / other natural milk constituents → 0404
    • Milk fats (butter, dairy spreads, ghee) → 0405
    • Cheese/curd → 0406
    • Bird eggs → 0407/0408
    • Natural honey → 0409
    • Insects / other edible animal-origin NESOI → 0410 (世界税関機構)
  • Common boundary disputes (e.g., boundary between Chapter X and Chapter Y):
    • Chapter 4 vs Chapter 19/21: milk-based preparations where milk constituents are replaced or the product becomes a “food preparation.” (世界税関機構)
    • Chapter 4 vs Chapter 35: whey protein concentrates/isolates that meet the note threshold. (世界税関機構)
    • Chapter 4 vs Chapter 17: lactose/pure milk sugar direction. (世界税関機構)

2. Main Headings (4-digit) and what they cover

2-1. Table of key 4-digit Headings (REQUIRED)

Heading (4-digit)Plain-English summaryTypical examples (products)Key decision criteria / exclusions / cautions
0401Milk & cream, not concentrated, no added sugarUHT milk; pasteurized creamHS6 split by fat %. Verify “concentrated” vs not. (世界税関機構)
0402Milk & cream, concentrated and/or sweetenedsweetened condensed milk; milk powderHS6 split by powder vs other, fat %, with/without sugar. (世界税関機構)
0403Yogurt; buttermilk; kefir; other fermented/acidified milk & creamyogurt (incl. flavoured); kefir; buttermilkChapter Note expands what yogurt may contain if it remains essentially yogurt and added substances do not replace milk constituents. (世界税関機構)
0404Whey (incl. modified whey) and other natural milk constituents (NESOI)whey powder; whey permeate; milk constituents mixesTwo key exclusions: (i) >95% lactose → 1702; (ii) certain whey proteins → 3502. Also “modified whey” has a specific definition. (世界税関機構)
0405Butter and other milk fats & oils; dairy spreadsbutter; dairy spreads; ghee/butter oil“Butter” and “dairy spreads” have defined fat/water limits; ghee/dehydrated butter not in 0405.10. (世界税関機構)
0406Cheese and curdmozzarella; cheddar; processed cheese; curdNote-driven rule: certain whey concentrates with added milk/milkfat meeting thresholds are treated as cheese. (世界税関機構)
0407Birds’ eggs, in shellshell eggs; fertilised eggs for incubationSplit between incubation eggs vs other fresh eggs, and by Gallus domesticus vs other. (世界税関機構)
0408Birds’ eggs not in shell; egg yolksliquid egg; dried egg powder; frozen yolkSplit by yolks vs other, and dried vs other. (世界税関機構)
0409Natural honeymonofloral honey; blended honey (still “natural”)If “honey-based preparation” with other ingredients, re-test Section IV. (世界税関機構)
0410Insects and other edible products of animal origin, NESOIedible non-living insects; other edible animal-origin NESOIHS2022: 0410.10 insects are defined (basic states + flours/meals fit for human consumption). Prepared insect foods generally move to Section IV. (世界税関機構)

2-2. Operationally important splits at the 6-digit Subheading level (REQUIRED)

Key split criteria you will actually use:

2–5 confusing Subheading pairs/groups:

  • 0401 vs 0402 (milk/cream not concentrated vs concentrated/sweetened)
    • Where the split happens: concentration and/or added sugar. (世界税関機構)
    • Information needed to decide: Brix/solids %, water removal step, sugar addition, product spec.
    • Typical mistake pattern: calling condensed milk “0401” because it is still “milk.”
  • 0403 (yogurt) vs 1901/2106 (food preparations)
    • Where the split happens: whether the product retains the essential character of yogurt and whether added substances are used to replace milk constituents. (世界税関機構)
    • Information needed to decide: formulation role of additions (texture/character vs substitution), product identity in commerce, ingredient/function list.
    • Typical mistake pattern: any “yogurt with cereal” pushed into Chapter 19 automatically (but Chapter Note explicitly allows some additions if the product remains yogurt). (世界税関機構)
  • 0404 (whey) vs 1702 (lactose)
    • Where the split happens: whey-derived products with >95% lactose (dry matter basis) move to 1702 by Chapter Note. (世界税関機構)
    • Information needed to decide: certificate of analysis showing lactose % on dry matter; whether product is obtained from whey.
    • Typical mistake pattern: “whey permeate powder” treated as 0404 without checking lactose %.
  • 0404 (whey ingredients) vs 3502 (albumins / whey protein concentrates)
    • Where the split happens: concentrates meeting the Chapter Note protein threshold (e.g., >80% whey proteins, dry matter basis) move out to 3502. (世界税関機構)
    • Information needed to decide: protein profile, whey protein % on dry matter, product description (WPC/WPI), lab method basis.
    • Typical mistake pattern: classifying WPC80/WPI as 0404 “because it is whey-derived.”
  • 0410.10 (basic-state insects) vs Section IV prepared foods
    • Where the split happens: basic states listed in the Chapter Note vs “otherwise prepared or preserved.” (世界税関機構)
    • Information needed to decide: process (seasoning, roasting, coating, ready-to-eat snack), ingredient list, intended use.
    • Typical mistake pattern: any insect product declared as 0410.10 even when clearly a prepared snack.

3. Interpreting Section Notes and Chapter Notes (legal text → practical meaning)

3-1. Relevant Section Notes

  • Key points (summary):
    • In Section I, references to a genus/species include young animals (rarely decisive for Chapter 4 operations). (世界税関機構)
    • “Dried” includes dehydrated, evaporated, and freeze-dried across the HS unless context says otherwise. This matters for milk powder, dried eggs, and dried insects. (世界税関機構)
  • Practical meaning (with concrete examples):
    • “Freeze-dried egg yolk powder” is still treated as dried in HS terms; don’t reclassify just because “freeze-dried sounds highly processed.” (世界税関機構)
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • Not a common Chapter 4 pattern; Chapter Notes are the main “movers” here.

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • “Milk” includes full-cream and partially/fully skimmed milk. (世界税関機構)
    • Yogurt can be concentrated/flavoured and can contain various additions, as long as additions are not used to replace milk constituents and the product remains essentially yogurt. (世界税関機構)
    • “Butter” and “dairy spreads” are defined with specific fat/water/solids limits. (世界税関機構)
    • Certain concentrated whey products with added milk/milkfat must be classified as cheese if they meet three thresholds (milkfat on dry matter; dry matter range; mouldable). (世界税関機構)
    • Exclusions that frequently re-route Chapter 4 goods:
      • >95% lactose whey-derived products → 1702 (世界税関機構)
      • milk products with natural constituents replaced (e.g., milkfat replaced by other fats) → 1901 or 2106 (世界税関機構)
      • certain whey protein concentrates → 3502; globulins → 3504 (世界税関機構)
    • HS2022 adds a definition for “insects” under heading 0410, limited to edible non-living insects in basic states (and insect flours/meals fit for human consumption). (世界税関機構)
  • Definitions (if any):
    • Butter: milk-derived only; milkfat within a defined range; water and milk-solids-not-fat limits; no added emulsifiers (but some minor additions like salt/cultures are allowed). (世界税関機構)
    • Dairy spreads: spreadable water-in-oil emulsion; milkfat is the only fat; milkfat within a defined range. (世界税関機構)
    • Modified whey: whey with lactose/proteins/minerals removed (partly or fully), or with whey constituents added, or mixtures of natural whey constituents. (世界税関機構)
    • Insects (for 0410): edible non-living insects (whole/parts) in specified basic states + flours/meals fit for human consumption; excludes insects otherwise prepared/preserved. (世界税関機構)
  • Exclusions (state alternative Chapter/Heading explicitly):

4. How the Chapter Notes change classification outcomes (where the code flips)

Purpose: make “note-driven splits” visible.

  • Impact point 1: Butter vs dairy spreads vs other milk fats
    • What to check (information needed): milkfat %, water %, milk solids-not-fat %, ingredients (emulsifiers?), whether it’s ghee/dehydrated butter. (世界税関機構)
    • Evidence to collect in practice: spec sheet/COA, ingredient list, manufacturing description.
    • Typical misclassification: calling ghee “butter (0405.10)” even though the Subheading Note excludes ghee from that butter subheading. (世界税関機構)
  • Impact point 2: Whey concentrate that becomes “cheese” by rule
    • What to check (information needed): milkfat content on dry matter; dry matter %; whether moulded/capable of moulding. (世界税関機構)
    • Evidence to collect in practice: COA showing dry matter and fat; product form/packaging photos; process flow.
    • Typical misclassification: treating a mouldable whey concentrate with added milkfat as 0404 “whey powder” instead of 0406 “cheese.” (世界税関機構)
  • Impact point 3: Lactose threshold sends whey-derived goods to Chapter 17
    • What to check (information needed): lactose % expressed as anhydrous lactose on dry matter (and whether the product is obtained from whey). (世界税関機構)
    • Evidence to collect in practice: lab method and basis statement; dry matter calculation; manufacturing description.
    • Typical misclassification: classifying high-lactose whey permeate as 0404 when it meets the >95% lactose exclusion. (世界税関機構)
  • Impact point 4: Whey protein concentrates can jump to Chapter 35
    • What to check (information needed): whey protein % on dry matter and product nature (concentrate/isolate). (世界税関機構)
    • Evidence to collect in practice: COA; protein fraction details; marketing/spec description.
    • Typical misclassification: declaring WPC80/WPI under 0404 “milk constituents” despite meeting the Chapter Note threshold. (世界税関機構)
  • Impact point 5: Insects in HS2022 (0410.10) vs prepared insect foods
    • What to check (information needed): processing state vs the Chapter Note’s basic states; presence of sauces/seasoning/coating; “ready-to-eat snack” presentation. (世界税関機構)
    • Evidence to collect in practice: ingredient list, process description, retail packaging, photos.
    • Typical misclassification: roasted/seasoned insects declared as 0410.10 even though the Note excludes insects “otherwise prepared or preserved.” (世界税関機構)

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake: Classifying sweetened condensed milk as 0401
    • Why it happens: teams focus on “it’s milk,” ignoring concentration/sugar criteria.
    • Correct approach (which Note / which Heading logic supports it): concentrated and/or sweetened milk/cream belongs in 0402. (世界税関機構)
    • Prevention (documents to verify / internal questions to ask): “Is it concentrated?” “Is sugar added?” COA/label + process step (evaporation).
  2. Mistake: Treating yogurt with fruit/cocoa/cereals as a “prepared food” by default
    • Why it happens: additions trigger an assumption it’s no longer yogurt.
    • Correct approach (which Note / which Heading logic supports it): Chapter Note allows yogurt to contain various additions if they do not replace milk constituents and the product keeps the essential character of yogurt. (世界税関機構)
    • Prevention: ask “Are additions substituting milk solids/fat?” “Is the product commercially yogurt?” Keep formulation rationale on file.
  3. Mistake: Whey permeate / deproteinized whey powder classified as 0404 without checking lactose
    • Why it happens: invoice says “whey powder,” and teams stop there.
    • Correct approach: if whey-derived product exceeds the Chapter Note lactose threshold, it goes to 1702. (世界税関機構)
    • Prevention: require lactose % (dry matter basis) in COA for whey-derived powders.
  4. Mistake: WPC/WPI (high whey-protein products) left in 0404
    • Why it happens: “milk constituent” sounds correct; protein threshold is missed.
    • Correct approach: Chapter Note excludes specified whey-protein concentrates to 3502 (albumins). (世界税関機構)
    • Prevention: require protein % on dry matter and whether it is a “whey protein concentrate/isolate.”
  5. Mistake: Ghee classified as butter (0405.10)
    • Why it happens: ghee is marketed as “clarified butter.”
    • Correct approach: Subheading Note states butter (0405.10) excludes dehydrated butter/ghee, which is classified elsewhere within 0405. (世界税関機構)
    • Prevention: confirm whether product is dehydrated/clarified and check the Subheading Note before coding.
  6. Mistake: Whey concentrate with added milkfat treated as whey (0404) when it meets the “cheese” test
    • Why it happens: raw material is whey, so teams assume 0404.
    • Correct approach: if it meets the Chapter Note conditions (fat on dry matter; dry matter range; mouldable), it must be treated as cheese (0406). (世界税関機構)
    • Prevention: collect dry matter + fat on dry matter; document whether moulded/capable of moulding.
  7. Mistake: Insect snack foods declared as 0410.10
    • Why it happens: HS2022 has “insects,” so teams use it broadly.
    • Correct approach: 0410.10 covers edible non-living insects in specific basic states; insects “otherwise prepared or preserved” are excluded (generally Section IV). (世界税関機構)
    • Prevention: require full ingredient list + processing description; establish an internal trigger: “If seasoned/roasted/coated → re-test Section IV.”
  8. Mistake: Egg products confusion: 0407 vs 0408
    • Why it happens: “eggs” used for both shell eggs and liquid/powder eggs.
    • Correct approach: in shell → 0407; not in shell (incl. yolks; dried/frozen) → 0408. (世界税関機構)
    • Prevention: require state description (in shell / liquid / powder / frozen), and whether yolk-only or whole egg.

6. Points to watch for FTA/EPA origin certification

6-1. Relationship between HS classification and PSR (Product-Specific Rules)

  • HS assignment selects the PSR line; misclassification can invalidate a preference claim.
  • Chapter 4 is especially sensitive because:
    • dairy and egg supply chains often involve cross-border processing (powdering, blending, fermentation, cheese-making)
    • PSRs may include specific change-in-tariff-classification rules and/or value/weight limits (agreement-dependent). (外務省)

6-2. HS version differences referenced by agreements (HS2012 / HS2017 / HS2022)

Why this matters for Chapter 4: HS2022 introduced new insect subheading 0410.10 and changed the yogurt subheading structure (see Section 7). If an agreement uses an older HS edition, you must map codes carefully. (世界税関機構)

  • Japan–EU EPA
    The Japan–EU EPA PSR annex uses HS 2017 in its HS classification column. (外務省)
    Practical caution: if your operational classification is HS2022, map HS2022 → HS2017 before selecting the PSR line (and keep an audit trail).
  • CPTPP
    The CPTPP PSR annex indicates HS Classification (HS2012). (MITI FTA)
    Practical caution: map HS2022 → HS2012 before PSR selection, particularly for items impacted by HS2022 changes.
  • RCEP
    RCEP has a transposed PSR set in HS2022, implemented by Parties from 1 January 2023 (check the importing Party’s implementation and the shipment date). (ニュージーランド税関)

How to handle transposition (old → new mapping) in general

  • Practical approach:
    1. classify the finished good in HS2022,
    2. map HS2022 → the agreement HS edition using official correlation tables,
    3. apply PSR in the agreement’s HS edition,
    4. keep an audit trail showing mapping logic and sources. (世界税関機構)
  • Do not guess mappings when splits/merges exist; record “Information needed to decide” and what evidence is required.

6-3. Practical checklist (data needed for origin analysis)

  • Final goods: HS2022 HS6 + mapped HS code in the agreement’s HS edition (if different)
  • Inputs: origin of raw milk/cream, cultures/enzymes, sugar/cocoa/fruit additions, packaging
  • Processing steps and locations (pasteurization, evaporation, drying, fermentation, cheese-making, egg breaking/pasteurization, etc.)
  • Supporting documents & retention (general guidance):
    • BOM, production records, supplier origin declarations, certificates, process flow charts, purchase/sales invoices

7. Differences between HS2022 and earlier HS editions (what changed and why)

7-1. Change summary (REQUIRED TABLE)

Comparison (e.g., HS2017→HS2022)Change type (new / deleted / split / merged / wording / scope)Codes affectedPractical meaning of the changeOperational impact
HS2017 → HS2022Restructuring (subheading change)Yogurt moved from 0403.10 (HS2017) to 0403.20 (HS2022)Aligns HS6 structure with expanded yogurt scope (including certain added items)Update ERP/HS master data; revise FTA mapping and historical trend reports that use HS6 for yogurt (世界税関機構)
HS2017 → HS2022New subheading split + new Chapter Note definition0410.10 (Insects) created; 0410.90 (Other) created; older 0410.00 replaced at HS6 levelEdible non-living insects are identified explicitly (basic states + flours/meals fit for human consumption)Add insect-specific HS6; train teams on boundary with prepared insect foods (Section IV) (世界税関機構)

7-2. Why it changed (REQUIRED)

  • Based on the WCO HS2022 correlation table remarks:
    • Edible insects were separated into new subheading 0410.10 for monitoring/clarity, and related scopes across the HS were adjusted. (世界税関機構)
    • The yogurt subheading was restructured to reflect the expanded scope of heading 04.03 regarding yogurt containing certain added items. (世界税関機構)

8. HS codes added or removed before HS2022 (historical perspective)

HS edition transitionWhat changed in Chapter 4 (high level)Evidence basisNotes / mapping hints
HS2007 → HS2012Information needed to decideConsult official HS2007↔HS2012 correlation tables for Chapter 4Treat as a controlled mapping exercise if you run legacy ERP codes
HS2012 → HS2017Information needed to decideConsult official HS2012↔HS2017 correlation tables for Chapter 4Important when applying CPTPP PSRs (HS2012) while operating in HS2022 (MITI FTA)
HS2017 → HS2022Clear HS6-level changes include yogurt subheading restructuring and creation of insect subheadingWCO correlation table + HS2022 legal textPrioritize mapping for 0403 (yogurt) and 0410 (insects) (世界税関機構)

9. Clearance trouble scenarios caused by violating Notes (case-style)

  • Case name (short): WPC80/WPI declared as 0404 “whey”
    • What went wrong (which Chapter Note / Section Note was violated): Chapter Note excludes certain whey-protein concentrates by protein threshold to 3502. (世界税関機構)
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.): “whey protein” marketing language masks the legal note boundary.
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.): reclassification, post-entry correction, delays while COA/specs are reviewed.
    • Prevention (advance ruling, pre-check, document readiness, etc.): require COA (protein on dry matter) and keep it in the customs product file.
  • Case name (short): Whey permeate powder treated as 0404 without lactose test
    • What went wrong (which Chapter Note / Section Note was violated): Chapter Note sends whey products with >95% lactose (dry matter basis) to 1702. (世界税関機構)
    • Why it happens: documentation says “whey powder” but it’s effectively lactose-rich permeate.
    • Typical impacts: tariff impact, dispute over classification, delays due to laboratory documentation requests.
    • Prevention: COA showing lactose % basis; internal rule: “whey permeate → check lactose threshold.”
  • Case name (short): Filled milk / non-dairy creamer classified as 0402
    • What went wrong (which Chapter Note / Section Note was violated): Chapter Note excludes milk products where natural constituents are replaced by other substances (typical destination 1901/2106). (世界税関機構)
    • Why it happens: label still says “milk” or “creamer,” but milkfat was replaced.
    • Typical impacts: reassessment, SPS/labeling mismatch checks, delays.
    • Prevention: require fat source breakdown and manufacturing description; confirm whether substitution occurred.
  • Case name (short): Seasoned roasted insects declared as 0410.10
    • What went wrong (which Chapter Note / Section Note was violated): 0410.10 covers edible insects in limited basic states; insects otherwise prepared/preserved are excluded (generally Section IV). (世界税関機構)
    • Why it happens: teams see “insects” and stop; they don’t apply the processing-state test.
    • Typical impacts: reclassification, food safety review delays, incorrect PSR line selection for FTA.
    • Prevention: ingredient list + process description required for all insect items; consider advance ruling for new product lines. (本州税関)

10. Import/export regulatory considerations (compliance)

For Japan, Chapter 4 goods are commonly affected by food safety and animal quarantine controls.

  • Quarantine / sanitary & phytosanitary (SPS)
    • Imported foods: importers must submit an import notification under Japan’s imported food safety framework (handled via quarantine stations). (厚生労働省)
    • Animal Quarantine Service (MAFF AQS): dairy/egg and certain animal-origin products are subject to animal quarantine inspection and may require an inspection certificate from the exporting country, depending on product and origin. (農林水産省)
    • Note that import suspensions/prohibitions can apply based on animal disease situations by country/region; always verify current status before shipping. (農林水産省)
  • CITES / species restrictions
    • Not typically applicable to standard dairy/eggs/honey, but could become relevant if a product contains regulated wildlife-derived ingredients (rare for Chapter 4 operations).
  • Export controls (if applicable)
    • Not typically applicable for common Chapter 4 food goods.
  • Other permits / notifications
    • Requirements can depend on product specs, composition, end-use, and destination; verify latest official notices and consult competent agencies when in doubt.

Official places to verify (agencies / official guides / contact points):

  • Japan MHLW Imported Foods Inspection Services (import notification concept) (厚生労働省)
  • MAFF Animal Quarantine Service: animal products import process & dairy product inspection requirements (農林水産省)
  • Japan Customs: tariff classification guidance and advance ruling system (本州税関)

Typical preparatory documents (general):

  • Invoice/packing list with clear product identity (e.g., “whey protein isolate,” “sweetened condensed milk,” “dried egg yolk”)
  • COA/spec sheet: fat %, moisture, dry matter, lactose %, whey protein %
  • Ingredient list and process description (especially for yogurt with additions, creamers/filled milk, insect products)
  • Certificates required by SPS/animal quarantine processes (case-dependent) (農林水産省)

11. Practical checklist (classification → clearance → origin → regulations)

  • Before classification (collect product information)
    • Product family: milk/cream vs fermented vs whey ingredient vs milk fat vs cheese vs eggs vs honey vs insects
    • Form/state: liquid/powder; in shell/not; dried/frozen; prepared snack/recipe or basic state
    • Key lab metrics: fat %, moisture, dry matter, lactose %, whey protein %
    • Ingredient list + processing flow (especially for “prepared” risk)
  • After classification (re-check Notes / exclusions / boundaries)
    • Apply Chapter Note exclusions early (lactose threshold; whey protein threshold; replaced milk constituents). (世界税関機構)
    • For “dried” products, remember HS meaning includes freeze-dried. (世界税関機構)
    • For insects, confirm whether it is basic-state (0410.10) or prepared/preserved (Section IV). (世界税関機構)
  • Before declaration (invoice description, units, supporting documents)
    • Ensure invoice names match HS logic (e.g., “whey protein isolate” vs “whey powder”)
    • Attach COA when Notes create threshold tests
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm agreement HS edition; map HS2022 → agreement HS edition if needed; keep audit trail. (外務省)
  • Regulatory checks (permits/notifications/inspection)

12. References (sources)

Primary HS sources

  • [WCO-HS2022-CH04] HS2022 legal text — Chapter 4 (headings/subheadings + Chapter/Subheading Notes). Accessed: 2026-02-13. (世界税関機構)
  • [WCO-HS2022-SEC-I] HS2022 legal text — Section I Notes (definition of “dried” including freeze-dried). Accessed: 2026-02-13. (世界税関機構)
  • [WCO-CORR-2017-2022] HS2017→HS2022 correlation (Table I) — change rationale and mapping notes (incl. insects; yogurt subheading restructure). Accessed: 2026-02-13. (世界税関機構)
  • [WCO-HS2017-CH04] HS2017 legal text — Chapter 4 (baseline for mapping). Accessed: 2026-02-13. (世界税関機構)

Japan customs / regulatory (official)

  • [JP-MHLW-IMPORTED-FOODS] MHLW Imported Foods Inspection Services (import notification requirement). Accessed: 2026-02-13. (厚生労働省)
  • [JP-MAFF-AQS-ANIMAL-PRODUCTS] MAFF AQS — Bring animal products into Japan (inspection process; suspensions). Accessed: 2026-02-13. (農林水産省)
  • [JP-MAFF-AQS-DAIRY] MAFF AQS — Animal quarantine inspection for dairy products (inspection certificate concept). Accessed: 2026-02-13. (農林水産省)
  • [JP-CUSTOMS-CLASSIFICATION] Japan Customs — Advance ruling on classification. Accessed: 2026-02-13. (本州税関)
  • [JP-CUSTOMS-HS-OVERVIEW] Japan Customs FAQ — outline of tariff classification and HS headings/subheadings/national subdivisions concept. Accessed: 2026-02-13. (本州税関)

FTA/EPA HS edition evidence (examples)

  • [JP-EU-EPA-PSR] Japan–EU EPA PSR annex showing HS classification (2017). Accessed: 2026-02-13. (外務省)
  • [CPTPP-PSR] CPTPP PSR annex showing HS Classification (HS2012). Accessed: 2026-02-13. (MITI FTA)
  • [RCEP-PSR-HS2022] RCEP transposed PSR in HS2022, implemented from 1 Jan 2023 (confirm by Party/date). Accessed: 2026-02-13. (ニュージーランド税関)

Internal working files used for this guide

  • Template: HS2022_Chapter_Template_v1.1.md
  • Disclaimer text: Disclaimer_v1.1.txt
  • Regulatory checklist notes (JP): JP_Regulatory_Notes.md
  • Sources index (curation scaffold): Sources_Index.md
  • FTA HS edition mapping scaffold: FTA_HS_Edition_Map.md

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

This material is provided for general informational purposes regarding HS classification, customs clearance, FTA/EPA rules of origin, and import/export regulations. It does not constitute legal advice, tax advice, customs advice, or a definitive classification ruling for any specific transaction. Final HS classification is determined by the customs authority of the importing/exporting country, and classification outcomes may differ for the same or similar products depending on specifications, composition, end-use, form, degree of processing, commercial reality, documentation, and other transaction-specific facts. Tariff rates, origin rules, import/export regulations, permits, and inspec change due to legal amendments or administrative updates; you must always verify the latest official laws, regulations, public notices, and agreement texts. For important transactions, you should consider using the customs advance ruling system and/or consulting qualified professionals (customs brokers, attorneys, tax advisors) and conduct appropriate verification before making decisions. The author assumes no liability for any damages arising from the use of, or inability to use, this material.

Appendix A. Key national tariff line subdivisions in Japan (optional)

  • Japan’s tariff schedule further subdivides HS headings/subheadings into national tariff line codes / national codes for duty/statistics and operational control. (本州税関)
  • Practical tip for Chapter 4: lock the correct HS6 first (0401–0410), then determine the correct Japan national code for the declaration date (often driven by form, fat %, intended use, or detailed product type). (本州税関)

Appendix B. How to find customs advance rulings / decisions (optional)

  • Japan Customs offers an advance ruling on classification so traders can obtain an official view before importation. (本州税関)
  • Practical steps (general):
    • Prepare a product file: COA/specs (fat %, moisture, lactose %, whey protein %), ingredients list, photos/labels, process flow (e.g., fermentation, drying, concentration).
    • Submit an inquiry through the Japan Customs advance ruling channel and retain the written response for your compliance file. (本州税関)