Category: Chapter

HS2022 Chapter 3: Fish and crustaceans, molluscs and other aquatic invertebrates — Practical Working Guide

Target: HS2022 Chapter 3 (Chapter 3)
Chapter title (JP, ref only): 魚並びに甲殻類、軟体動物及びその他の水棲無脊椎動物
Chapter title (EN): Fish and crustaceans, molluscs and other aquatic invertebrates (世界税関機構)
Country / practical assumption: Japan / Both (Import & Export)
Main assumed products & use cases (examples): chilled/frozen seafood for food service & retail; sashimi-grade fish blocks; raw/frozen shrimp; live oysters; dried sea cucumber; food-grade fish powders/flours; occasional ornamental/live fish (aquaculture, pet trade).
FTAs/EPAs referenced (examples): Japan–EU EPA, CPTPP, RCEP (HS edition differences highlighted). (外務省)

0. Bottom line first: What’s in / out (with examples)

Included in Chapter 3 (typical)

  • Live fish (e.g., live koi / ornamental fish; live eels) → Heading 0301 (世界税関機構)
  • Fresh or chilled whole fish / parts (not fillets/meat) (e.g., chilled whole salmon; chilled cod heads) → 0302 (世界税関機構)
  • Frozen whole fish / parts (not fillets/meat) (e.g., frozen whole mackerel) → 0303 (世界税関機構)
  • Fish fillets / loins / minced fish meat, fresh/chilled/frozen (e.g., frozen tuna loins; chilled salmon fillets) → 0304 (世界税関機構)
  • Dried/salted/in-brine fish; smoked fish (e.g., dried cod; smoked salmon without further preparation) → 0305 (世界税関機構)
  • Crustaceans in common trade states (live/fresh/chilled/frozen/dried/salted/in brine/smoked) and crustaceans in shell cooked by steaming/boiling in water (typical for crab/shrimp) → 0306 (世界税関機構)
  • Molluscs (oysters, scallops, squid, etc.) in common trade states → 0307 (世界税関機構)
  • Other aquatic invertebrates (e.g., sea cucumbers, sea urchins, jellyfish) in common trade states → 0308 (世界税関機構)
  • Food-grade flours/meals/pellets of fish or shellfish etc. → 0309 (new in HS2022) (世界税関機構)

Excluded from Chapter 3 (common)

  • Prepared or preserved fish/crustaceans/molluscs (e.g., canned tuna, seasoned ready-to-eat seafood, many “prepared” items) → usually Chapter 16 (HS boundary you must check) (関税庁)
  • Caviar and caviar substitutes prepared from fish eggs → 1604 (explicit Chapter 3 note-driven exclusion) (世界税関機構)
  • Fish/shellfish flours/meals/pellets unfit for human consumption (commonly feed-grade fishmeal) → 2301 (explicit exclusion) (世界税関機構)
  • Dead fish/shellfish unfit or unsuitable for human consumption due to species/condition → typically Chapter 5 (explicit exclusion) (世界税関機構)

Top 4 decision points (the practical “fast filter”)

  1. Which animal group? fish vs crustaceans vs molluscs vs other aquatic invertebrates
  2. What condition/state? live / fresh-chilled / frozen / dried-salted-brined / smoked / (limited cooked in Chapter 3 for certain shellfish)
  3. Cut/form? whole/parts vs fillets/loins/minced fish meat (this flips 0302/0303 ↔ 0304) (世界税関機構)
  4. “Fit for human consumption”? especially for powders/flours/pellets (0309 vs 2301) (世界税関機構)

1. How to reach this Chapter (classification logic you can execute)

1-1. Core approach (GIR mindset, but practical)

  • Start with the product as presented at import/export: animal group + condition (live/chilled/frozen/dried/smoked) + cut/form + any further preparation (seasoning/sauce/breading/canning).
  • For Chapter 3, “state of processing” is usually the decisive factor. Species matters heavily at the 6‑digit level (many subheadings are species/family‑based). (世界税関機構)
  • Section I Note on “dried” is broader than many people assume (it includes dehydration/evaporation/freeze‑drying). This affects whether something is treated as “dried” for Chapter 3.

1-2. Decision flow (practical, sequential)

  1. Is it fish / crustacean / mollusc / other aquatic invertebrate (or a flour/meal/pellet of them)?
    • If no, stop: likely another Chapter.
  2. Is it prepared/preserved beyond the Chapter 3 “raw/limited processed” states?
    • If yes, test Chapter 16 (prepared/preserved fish & shellfish) first.
    • Typical triggers for Chapter 16: canning, retort pouches, significant seasoning/sauces, breading/battering, “ready-to-eat” preparations (you must verify product reality).
  3. If it’s a flour/meal/pellet:
    • If fit for human consumption → 0309. (世界税関機構)
    • If unfit (commonly feed-grade) → 2301. (世界税関機構)
    • Information needed to decide: food-grade specs, intended use, labeling, microbiological specs, packaging/retail presentation.
  4. If it’s fish (not live): fillet/meat or not?
    • Fillets/loins/minced fish meat → 0304. (世界税関機構)
    • Otherwise choose by condition: fresh/chilled → 0302, frozen → 0303, dried/salted/brined/smoked → 0305. (世界税関機構)
  5. If it’s crustaceans / molluscs / other aquatic invertebrates:
    • Choose 0306 / 0307 / 0308 and then the state (live/fresh/chilled/frozen/other). (世界税関機構)
  6. Then choose the 6‑digit subheading using species/family, and special splits (e.g., shark fins, scallops/Pectinidae, sea cucumbers). (世界税関機構)

2. Main Headings (4-digit): what they cover and how to tell them apart

2-1. Heading map (REQUIRED TABLE)

Heading (HS4)Plain-English scope (summary)Key decision criteria / exclusions
0301Live fish (includes ornamental and non-ornamental)Must be live at import/export; later splits often by ornamental vs other and species. (世界税関機構)
0302Fish, fresh or chilled (not fillets/meat)Fresh/chilled; not 0304; includes many “whole/parts” and edible offal lines. (世界税関機構)
0303Fish, frozen (not fillets/meat)Frozen; not 0304; includes species-based subheadings and edible offal lines. (世界税関機構)
0304Fish fillets and other fish meat (fresh/chilled/frozen)Fillets/loins/other fish meat (incl. minced) regardless of fresh/chilled/frozen; watch Chapter 16 if prepared. (世界税関機構)
0305Fish dried/salted/in brine; smoked fishDriven by preservation method (dried/salted/brined/smoked). Food-grade powders now go to 0309. (世界税関機構)
0306Crustaceans (various states); includes certain cooked-in-shellCrustaceans; includes common states and in-shell cooked by steaming/boiling in water (still Ch.3). (世界税関機構)
0307Molluscs (various states)Molluscs; includes oysters/scallops/squid/others. HS2022 aligns Pectinidae (scallops) into 0307.2 series. (世界税関機構)
0308Other aquatic invertebrates (various states)Sea cucumbers/urchins/jellyfish/etc; scope reduced because 0309 carved out food-grade flours/meals/pellets. (世界税関機構)
0309Food-grade flours/meals/pellets of fish & shellfish etc.Fit for human consumption only; HS2022 new heading/subheadings. (世界税関機構)

2-2. Operationally important splits at 6-digit (what changes the HS6)

Split A — “fillet/meat” vs not (fish):

  • Whole fish / heads / offal (edible) typically live in 0302/0303.
  • Fillets, loins, minced fish meat move to 0304. (世界税関機構)

Split B — preservation method:

  • Frozen (0303) vs smoked (0305) vs dried/salted/brined (0305) vs fresh/chilled (0302).
  • Remember: “dried” can include freeze-dried.

Split C — edible offal and special parts:

  • Many fish headings have specific lines for livers/roes/milt and even shark fins (these can be compliance-sensitive). (世界税関機構)

Split D — molluscs: scallops/Pectinidae vs “other molluscs”

  • HS2022 puts scallops and other Pectinidae into 0307.21/22/29 series; “other” molluscs remain under 0307.91/92/99 etc, with scope adjusted. (世界税関機構)

Split E — food-grade powders (0309) vs feed-grade powders (2301):

Confusing pairs / groups (2–5) to actively manage

  1. 0302/0303 vs 0304 (whole/parts vs fillets/loins/minced meat)
    • Information needed to decide: cut description, photos, whether “loin/block” is fish meat, whether minced.
  2. 0305 vs Chapter 16 (smoked/dried vs prepared/preserved)
    • Information needed to decide: ingredients list (salt only vs sauces/spices), cooking/retort/canning, shelf-stability.
  3. 0306/0307 vs Chapter 16 (shellfish “simply boiled” vs prepared)
    • Information needed to decide: is it just boiled in water (and chilled/frozen) vs “prepared dish” (seasoned, breaded, sauced).
  4. 0309 vs 2301 (food-grade vs feed-grade flours/meals/pellets)
    • Information needed: food-grade specs, intended use, HACCP/food certifications, packaging/labels. (世界税関機構)
  5. 0307.2 (Pectinidae) vs 0307.9 (“other” molluscs) after HS2022
    • Information needed: precise family/species (Pectinidae or not), and whether your internal HS mapping still reflects HS2017. (世界税関機構)

3. Interpreting Section Notes and Chapter Notes (legal “levers” in plain English)

3-1. Relevant Section Notes (Section I)

  • Young animals are included when the Section refers to a genus/species (practical relevance mainly for live fish/aquatic animals trade descriptions).
  • “Dried” is defined broadly across the HS: it also covers products that are dehydrated, evaporated, or freeze‑dried (unless context says otherwise).
    • Practical implication: if you import freeze‑dried seafood, treat it as “dried” when testing Chapter 3 headings (e.g., 0305/0308) before assuming it is “prepared food.”

3-2. Chapter Notes for this Chapter (what you must apply)

  • Note-driven exclusions (common in audits):
    • Some dead aquatic animals unfit/unsuitable for human consumption are excluded from Chapter 3 (they move elsewhere, e.g., Chapter 5).
    • Flours/meals/pellets unfit for human consumption are excluded (commonly 2301).
    • Caviar/caviar substitutes prepared from fish eggs are excluded (typically 1604).
  • Definition you must know: “Pellets” means agglomerated products formed by compression or with a small binder addition. (This matters when deciding whether a powder is just a powder vs pellet form.)
  • HS2022 split: Headings 0305–0308 do not cover flours/meals/pellets fit for human consumption; those go to 0309.

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

Purpose: make “note-driven splits” visible.

  • Impact point 1: Food-grade vs feed-grade powders/flours/pellets
    • What to check (information needed): Are the flours/meals/pellets fit for human consumption (food ingredient) or intended/marketed for feed? (世界税関機構)
    • Evidence to collect in practice: product spec sheet, QA certificates, intended use statement, labeling/packaging, microbiological limits, ingredient applications, customer contracts.
    • Typical misclassification: declaring food-grade fish powder under 2301 (feed-grade fishmeal) or declaring feed-grade under 0309.
  • Impact point 2: Fish eggs vs caviar/caviar substitutes
    • What to check (information needed): Has the product been prepared as caviar/caviar substitute (processing, packing, presentation), or is it simply fish roe in a basic state?
    • Evidence to collect: processing description, ingredients (salt/sugar/preservatives), packaging type (retail tins/jars), shelf-stability.
    • Typical misclassification: treating prepared caviar as Chapter 3 fish eggs.
  • Impact point 3: “Pellets” form is defined
    • What to check (information needed): Is the product truly agglomerated into pellet form by compression/binder (not just granulated powder)?
    • Evidence to collect: manufacturing process flow, photos, particle size distribution, binder list.
    • Typical misclassification: calling compressed food-grade seafood pellets “powder” and mapping incorrectly between 0309 vs other headings.

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake: Using 0302/0303 for tuna “loins/blocks”
    • Why it happens: commercial terms like “loin” sound like “whole fish part,” but it is typically fish meat.
    • Correct approach (which Note / which Heading logic supports it): if it is fish meat/fillet/loin/minced → test 0304 first. (世界税関機構)
    • Prevention (documents to verify / internal questions to ask): photos + cut description; “Is it a fillet/loin (boneless meat)?”; packing list line item detail.
  2. Mistake: Treating canned/retort seafood as Chapter 3
    • Why it happens: “fish is fish” thinking; the physical product is shelf-stable and prepared.
    • Correct approach: prepared/preserved seafood typically falls under Chapter 16, not Chapter 3.
    • Prevention: ask “Is it shelf-stable without refrigeration?” “Is it in sauce/brine with processing beyond simple salting/drying/smoking?”; collect ingredient list and process description.
  3. Mistake: Classifying food-grade fish powder under 0305 (old habit from HS2017 mappings)
    • Why it happens: legacy HS2017 mappings and old internal master data.
    • Correct approach: HS2022 puts food-grade flours/meals/pellets in 0309 and explicitly excludes them from 0305–0308. (世界税関機構)
    • Prevention: refresh HS master data for HS2022; add an internal rule: “If powder/meal/pellet AND food-grade → check 0309.”
  4. Mistake: Mixing up 0309 (food-grade) and 2301 (feed-grade fishmeal)
    • Why it happens: both are “fish meal,” documentation often lacks “fit for human consumption.”
    • Correct approach: confirm fitness for human consumption using objective evidence (food standards, labeling, intended use).
    • Prevention: require QA spec + intended use declaration on invoices/contracts.
  5. Mistake: Ignoring the broad HS meaning of “dried” for freeze-dried seafood
    • Why it happens: teams treat freeze-dried items as “processed foods.”
    • Correct approach: Section I Note treats freeze‑dried as “dried” unless context says otherwise → evaluate Chapter 3 dried headings properly.
    • Prevention: include “freeze-dried = dried (HS definition)” in SOP and training.
  6. Mistake: Scallops classified under “other molluscs” without checking Pectinidae split
    • Why it happens: scallops are colloquially “shellfish,” and many ERP code tables are outdated.
    • Correct approach: scallops and other Pectinidae have dedicated 0307.2 series in HS2022; verify family/species. (世界税関機構)
    • Prevention: require scientific name / family in product master; maintain HS2017↔HS2022 mapping note.
  7. Mistake: Shark fins treated as generic fish parts
    • Why it happens: incomplete part description; some teams avoid sensitive words.
    • Correct approach: HS has explicit lines for shark fins (and compliance may be higher risk). (世界税関機構)
    • Prevention: require anatomical part declaration; screen for CITES applicability (see Section 10).
  8. Mistake: Live aquatic animals declared without checking quarantine/permit needs
    • Why it happens: classification is handled separately from SPS/quarantine.
    • Correct approach: for Japan, some live aquatic animals are subject to aquatic animal quarantine and may need permits/certificates depending on intended use and conditions. (農林水産省)
    • Prevention: add “regulatory gate” for Chapter 3 live goods: confirm MAFF AQS requirements before shipping.

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 an origin claim.
  • Common pitfalls:
    • Using the wrong HS for inputs/materials vs the finished seafood product (especially when processing changes the heading).
    • Not matching the agreement’s HS edition (HS2012/HS2017/HS2022) to your operational HS2022 code set.

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

Below are examples relevant to Japan; always confirm the official text / implementing guidance for your transaction.

  • Japan–EU EPA: Annex PSR table is labeled HS classification (2017).
    • Practical caution: if you work operationally in HS2022, you must map HS2022→HS2017 to locate the correct PSR line before applying the rule. (外務省)
  • CPTPP: PSR annex shows HS Classification (HS 2012).
  • RCEP: a transposed PSR set in HS2022 was adopted by the RCEP Joint Committee (30 June 2022) and implemented by Parties from 1 January 2023 (as stated in the HS2022 PSR document).
    • Practical caution: ensure you are using the correct annex version for the shipment date and the importing Party’s implementation. (Australian Border Force Website)

General handling of transposition (old → new mapping)

  • Keep an internal mapping table for Chapter 3 changes (especially the new 0309 and the scallops/Pectinidae subheading scope changes). (世界税関機構)
  • Document your mapping logic in your origin file (so audits can reproduce your PSR selection).

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

  • Product HS code (HS2022) + mapped HS code(s) in the agreement edition (HS2012/HS2017 if needed)
  • Bill of Materials / materials list (even for seafood processing: glazing, additives, packaging)
  • Processing steps and locations (catch/harvest, landing, filleting, freezing, smoking, drying, packing)
  • For “wholly obtained” style claims: capture harvesting/catching evidence and any vessel/farm documentation required by the agreement (varies by agreement and scenario)
  • Supporting documents & retention (general):
    • manufacturing records, purchase records, packing lists, production yield, origin statements, certificates/permits as needed

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 → HS2022New heading/subheadings + scope reduction elsewhereNew 0309.10 and 0309.90; related scope reductions in other Chapter 3 headings/subheadingsFood-grade flours/meals/pellets were separated into Heading 0309; related lines in 0305/0306/0307/0308 were adjustedUpdate master data; avoid legacy mapping that puts food-grade fish meal in 0305; review SOP for powder/pellet products (世界税関機構)
HS2017 → HS2022Scope expansion / regrouping0307.21 / 0307.22 / 0307.29 (Pectinidae) and 0307.91 / 0307.92 / 0307.99 (“other” molluscs)Scallops and other Pectinidae are grouped into the 0307.2 series; “other molluscs” series scope is adjusted accordinglySpecies/family capture becomes critical; ERP code tables must reflect HS2022 regrouping; avoid misrouting scallops into “other” molluscs (世界税関機構)

7-2. Why it changed (REQUIRED)

  • Based on the WCO HS2022 correlation material, Chapter 3 changes include:
    • Creating new heading 03.09 to separately provide for food-grade flours/meals/pellets, and adjusting scopes in related headings/subheadings accordingly. (世界税関機構)
    • Regrouping Pectinidae (scallops) within Chapter 3 mollusc subheadings to bring all Pectinidae together in the 0307.2 series, with corresponding adjustments to “other” mollusc subheadings. (世界税関機構)

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

Because HS historical restructuring details require edition-by-edition correlation tables, this section uses a decision-discipline approach.

HS edition transitionWhat changed in Chapter 3 (high level)Evidence basisNotes / mapping hints
HS2007 → HS2012Information needed to decide (consult official HS2007↔HS2012 correlation tables for Chapter 3)Not analyzed in the sources used for this chapter guideIf you operate legacy ERP data from HS2007/2012, treat mapping as a controlled data project
HS2012 → HS2017Information needed to decide (consult official HS2012↔HS2017 correlation tables for Chapter 3)Not analyzed in the sources used for this chapter guideParticularly important if your FTA PSR is HS2012 (e.g., CPTPP) (グローバル・アフェアーズ・カナダ)
HS2017 → HS2022Major structural updates: new heading 0309 (food-grade flours/meals/pellets) and Pectinidae regroupingWCO HS2022 correlation info + HS2022 legal textSuggested mapping anchors: HS2017 0305.10 → HS2022 0309.10; various “food-grade flours/meals/pellets” lines shifted into 0309.90; review 0307.2/0307.9 for scallops (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): Food-grade fish powder declared as feed-grade fishmeal
    • What went wrong (which Chapter Note / Section Note was violated): Chapter 3 excludes unfit flours/meals/pellets to 2301, while HS2022 creates 0309 for fit for human consumption (wrong side chosen).
    • Why it happens: “fish meal” naming ambiguity; missing spec sheets; legacy HS2017 mapping.
    • Typical impacts: post-clearance amendment, re-assessment, delays due to additional scrutiny, origin claim failure if PSR line changes.
    • Prevention: collect food-grade specs + intended use declaration; refresh HS master to include 0309.
  • Case name (short): Frozen tuna loins declared as whole frozen fish
    • What went wrong (which Chapter Note / Section Note was violated): Heading selection error (0303 vs 0304) based on cut/form. (世界税関機構)
    • Why it happens: invoice says “tuna” without “loin/block/fillet”; photos not shared with broker.
    • Typical impacts: classification dispute; tariff and statistical reporting errors; delays for re-documentation.
    • Prevention: require cut description & photos; internal rule: “loin/block → test 0304.”
  • Case name (short): Boiled crab with seasoning declared under Chapter 3
    • What went wrong (which Chapter Note / Section Note was violated): Product crossed from “basic state” into prepared state (often Chapter 16 boundary), but was treated as 0306.
    • Why it happens: “boiled” is sometimes still Chapter 3 for crustaceans; teams miss that seasoning/sauces can push it into preparations.
    • Typical impacts: reclassification request; food labeling/inspection mismatch; delay and additional document demands.
    • Prevention: obtain full ingredient list + process description; decide “simply boiled in water” vs “prepared dish.”
  • Case name (short): CITES-listed marine species shipped without permits
    • What went wrong (which Chapter Note / Section Note was violated): Not a Chapter 3 note issue; it’s a regulatory compliance failure (CITES documentation/approval).
    • Why it happens: HS code treated as “just tariff”; species not screened; parts (e.g., fins) described vaguely.
    • Typical impacts: seizure/return, penalties, reputational risk, long delays.
    • Prevention: screen scientific names against CITES appendices; secure METI import approvals where required (Japan). (CITES)

10. Import/export regulatory considerations (compliance)

For Japan, frequent regulatory axes relevant to Chapter 3 include:

  • Quarantine / sanitary & phytosanitary (SPS)
    • Imported foods (including seafood): importers generally must submit an import notification to the competent quarantine station under Japan’s food safety framework; Customs clearance is tied to that process. (厚生労働省)
    • Aquatic animal quarantine (MAFF Animal Quarantine Service): some live aquatic animals (and certain non-living aquatic animal products used for aquaculture feed, etc.) can be subject to quarantine/permit requirements depending on the case. (農林水産省)
  • CITES / species restrictions
    • Japan’s CITES management authority includes METI, and imports of listed species may require export permits and (for certain listings) METI import approval/prior confirmation. (CITES)
    • Always confirm whether the species (scientific name) is listed in the CITES appendices (this is independent of HS classification). (CITES)
  • Other permits / notifications
    • Depending on species/use (e.g., live aquaculture stock vs food), additional ministry-specific procedures may apply—treat this as a mandatory pre-shipment check for live goods. (農林水産省)

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

  • MHLW imported food inspection/notification guidance (厚生労働省)
  • MAFF Animal Quarantine Service (aquatic animals) (農林水産省)
  • METI CITES guidance; CITES national authorities listing for Japan (経済産業省)
  • Japan Customs procedures and advance rulings (see Appendix B) (本州税関)

Typical preparatory documents (general)

  • Invoice & packing list with species (scientific name), condition (fresh/frozen/etc.), cut/form, and intended use
  • Processing description (e.g., “raw frozen shrimp”, “smoked salmon”, “freeze-dried sea cucumber”)
  • Food safety documents (as applicable): health certificates, test reports, facility registrations
  • For live aquatic animals: permits/certificates required by MAFF AQS (as applicable)
  • For CITES species: CITES export permits and any required METI approvals

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

  • Before classification (collect product information)
    • Species (scientific name if possible), animal group (fish/crustacean/mollusc/other)
    • State: live / fresh-chilled / frozen / dried-salted-brined / smoked
    • Cut/form: whole vs fillet/loin/meat/minced; in shell or not (shellfish)
    • Ingredients/additives and processing (seasoning/sauces/breading/canning/retort)
  • After classification (re-check Notes / exclusions / boundaries)
    • Check Chapter 3 notes for exclusions (caviar; unfit flours/meals; etc.)
    • For powders/flours/pellets: confirm 0309 vs 2301 with evidence (世界税関機構)
    • Re-test Chapter 16 boundary for “prepared/preserved” goods
  • Before declaration (invoice description, units, supporting documents)
    • Ensure invoice wording matches HS logic (e.g., “frozen tuna loins (fish meat)” not just “tuna”)
    • Attach photos and spec sheets for ambiguous forms (loins, minced fish, seasoned items)
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm which HS edition the agreement uses (HS2012/2017/2022) and map accordingly (外務省)
    • Retain origin evidence for harvest/catch and processing steps
  • Regulatory checks (permits/notifications/inspection)
    • Japan food import notification / quarantine station procedures (厚生労働省)
    • MAFF AQS aquatic animal quarantine for live goods (農林水産省)
    • CITES screening and METI approvals if relevant (CITES)

12. References (sources)

WCO (HS2022 legal text, correlation tables, amendment package, etc.)

  • WCO — HS2022 Chapter 3 legal text (headings/subheadings and Chapter Notes): https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0103_2022e.pdf?la=en (Accessed: 2026-02-13). (世界税関機構)
  • WCO — HS2022 Section I Notes (definition of “dried”, etc.): https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0100_2022e.pdf?la=en (Accessed: 2026-02-13).
  • WCO — HS2022 correlation table (Table I, HS2017→HS2022 key changes incl. Chapter 3): https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/table-i_en.pdf?la=en (Accessed: 2026-02-13). (世界税関機構)
  • WCO — Correlation tables landing page: https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/correlation-tables.aspx (Accessed: 2026-02-13). (世界税関機構)

Japan customs and public-agency guidance

  • Japan Customs — Advance Ruling on Classification: https://www.customs.go.jp/english/advance/classification.htm (Accessed: 2026-02-13). (本州税関)
  • Japan Customs — Search database of advance rulings: https://www.customs.go.jp/english/tetsuzuki/bunrui/index.htm (Accessed: 2026-02-13). (本州税関)
  • MHLW — Imported Foods Inspection Services (import notification concept): https://www.mhlw.go.jp/english/topics/importedfoods/1.html (Accessed: 2026-02-13). (厚生労働省)
  • Tokyo Customs (Japan Customs) — Food Sanitation Act procedure overview: https://www.customs.go.jp/tokyo/english/yuubin/11shokuhineisei_n.htm (Accessed: 2026-02-13). (本州税関)
  • MAFF Animal Quarantine Service — Entry into Japan (Aquatic animals): https://www.maff.go.jp/aqs/english/animal/im_aquatic_animal.html (Accessed: 2026-02-13). (農林水産省)

FTA/EPA texts, annexes, operational guidance

  • Japan–EU EPA — Annex 3-B Product-specific rules of origin (HS classification 2017): https://www.mofa.go.jp/mofaj/files/000451871.pdf (Accessed: 2026-02-13). (外務省)
  • CPTPP — Annex 3-D product-specific rules of origin (HS Classification HS 2012, Canada consolidated text): https://www.international.gc.ca/trade-commerce/trade-agreements-accords-commerciaux/agr-acc/tpp-ptp/text-texte/03-ad.aspx?lang=eng (Accessed: 2026-02-13). (グローバル・アフェアーズ・カナダ)
  • RCEP — Transposed Product-Specific Rules in HS2022 (implementation stated from 1 Jan 2023): https://www.abf.gov.au/free-trade-agreements/files/rcep-chapter-3-annex-3a-HS2022.pdf (Accessed: 2026-02-13). (Australian Border Force Website)

CITES / species restrictions

  • CITES — Appendices index: https://cites.org/eng/app/index.php (Accessed: 2026-02-13). (CITES)
  • CITES — Japan national authorities (Management Authority listing): https://cites.org/eng/parties/country-profiles/jp/national-authorities (Accessed: 2026-02-13). (CITES)
  • METI — Imports of goods related to CITES (Japan): https://www.meti.go.jp/english/policy/external_economy/CITES/cites_imports.html (Accessed: 2026-02-13). (経済産業省)

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 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’s declarations typically require a national tariff line code / national code more granular than HS6 (often species/state-specific).
  • For Chapter 3, national subdivisions can materially affect duty rates and statistical reporting (e.g., differentiating species or exact preparation state).
  • Operational tip: lock the HS6 first, then determine the correct Japan national code from the official tariff schedule / customs database for the declaration date.

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

  • Japan Customs provides an advance ruling framework for tariff classification inquiries. (本州税関)
  • Practical steps (general):
    • Prepare a complete product file: photos, composition/ingredients (if any), processing description, intended use, catalog/spec sheets.
    • Submit inquiry through the advance ruling channel (and consider providing a sample if requested).
    • Use the published advance rulings database to search for similar goods and classification logic (helpful for internal alignment). (本州税関)

HS2022 Chapter 2: Meat and edible meat offal — Practical Working Guide

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

Practical assumption for this guide: Japan / Import (HS structure is global; procedures and national subdivisions are country-specific). (世界カスタム機関)

  • Typical examples INCLUDED in this Chapter (3–6):
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
    • Meat/offal of 0201–0208 or 0210 unfit or unsuitable for human consumption → NOT Chapter 2 (classification depends on form/use). (世界カスタム機関)
    • Edible, non-living insects (whole/parts/flours; fit for human consumption) → 0410.10 (Heading 04.10). (世界カスタム機関)
    • Guts, bladders and stomachs of animals (incl. casings) → 0504. (世界カスタム機関)
    • Animal blood → 0511 or 3002 (depends on nature/use). (世界カスタム機関)
    • Animal fats other than the narrow fat category in 0209 → typically Chapter 15. (世界カスタム機関)
    • Prepared/preserved meat/offal or food preparations with significant meat/offal content → often Chapter 16 (see the >20% by weight rule in Chapter 16 Note 2; details matter). (世界カスタム機関)
  • The top practical decision points (1–3):
    1. Is it “edible / fit for human consumption” as traded? If not, Chapter 2 is excluded by Chapter Note. (世界カスタム機関)
    2. What is it physically? Meat vs edible offal vs fat vs casings vs insects vs blood. (世界カスタム機関)
    3. What is the condition/state at import/export? Fresh/chilled vs frozen vs salted/brined/dried/smoked (drives heading choice, especially 0201/0202 and 0210). (世界カスタム機関)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • Japan import controls: meat and animal-origin products frequently trigger animal quarantine checks/certificates and can cause holds/refusals if misdescribed. (農林水産省)
    • Food import compliance: imported foods are subject to food safety/inspection frameworks (practical impact: additional documents, potential inspections). (厚生労働省)
    • FTA/EPA origin: misclassified HS can lead to selecting the wrong PSR (Product-Specific Rule) and making an incorrect origin claim—especially when agreement PSR annexes are in older HS editions. (mfat.govt.nz)

1. How to reach this Chapter (classification logic)

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

  • What usually matters most here
    • GIR 1 (structure-first): classify by the heading wording + Section/Chapter Notes (Chapter 2 Notes are very “exclusion-driven”). (世界カスタム機関)
    • GIR 6 (subheading precision): once the correct heading is chosen, the 6‑digit subheading often turns on species / cut form / condition (fresh vs frozen vs dried/smoked). (世界カスタム機関)
  • Terms to keep consistent (avoid HS misunderstandings)
  • Perspectives to avoid “classifying by product name only”
    • Species drives heading/subheading structure (bovine vs swine vs poultry vs “other”). (世界カスタム機関)
    • Part/form (carcass vs cuts; meat vs edible offal; fat vs “with lean”; casings vs organs). (世界カスタム機関)
    • Processing state: fresh/chilled vs frozen vs salted/brined/dried/smoked (and whether the product is “prepared/preserved” beyond Chapter 2 processes). (世界カスタム機関)

1-2. Decision flow (pseudo flowchart)

  • Step 1: Confirm the product type (what is it physically?)
    • Meat? edible offal? fat? casings (guts)? blood? insects?
    • Quick exclusions: insects → 0410, guts/bladders/stomachs → 0504, blood → 0511 or 3002, many fats → Chapter 15. (世界カスタム機関)
  • Step 2: Confirm it is fit for human consumption (“edible” as traded)
    • If unfit/unsuitable, Chapter 2 excludes it.
    • Information needed to decide (where it goes next): form (raw vs meal/flour), intended use (feed/industrial/medical), and any applicable chapter notes elsewhere. (世界カスタム機関)
  • Step 3: Pick the heading (4-digit) by species + condition/state
  • Common boundary disputes (high frequency)

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
0201Bovine meat, fresh or chilledChilled beef carcasses; chilled bone-in cuts; chilled boneless cutsFrozen bovine meat goes to 0202.
0202Bovine meat, frozenFrozen beef cuts; frozen boneless beefFresh/chilled bovine meat goes to 0201.
0203Swine meat, fresh, chilled or frozenPork carcasses/cuts; chilled pork; frozen porkIf salted/in brine/dried/smoked → consider 0210.
0204Sheep or goat meat, fresh, chilled or frozenFrozen lamb; chilled mutton; goat cutsCheck species (sheep vs goat) and condition.
0205Meat of horses, asses, mules or hinnies, fresh, chilled or frozenHorse meat cutsConfirm it’s meat (not live animals; not prepared/preserved).
0206Edible offal of the listed animals, fresh, chilled or frozenBeef tongues/livers; other edible organsGuts/bladders/stomachs are excluded to 0504.
0207Poultry meat & edible offal (of heading 0105), fresh, chilled or frozenWhole chicken; chicken parts; turkey cuts; duck offalWhole vs parts/offal and fresh vs frozen commonly drive HS6.
0208Other meat & edible offal, fresh, chilled or frozenRabbit; reptile; other “non-standard” meat/offalHS2022 scope “other” narrowed due to insects moving to 0410.10.
0209Pig fat (free of lean meat) and poultry fat, not rendered/extracted, incl. salted/dried/smokedFatback (no lean); poultry fat (not rendered)If rendered/extracted → typically Chapter 15.
0210Meat & edible offal, salted, in brine, dried or smoked; edible flours & mealsBacon-type products; smoked meat; meat/offal floursOften confused with 0203/0207 when curing/smoking is missed.

Source basis: HS2022 Chapter 2 headings and heading texts. (世界カスタム機関)

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

  • Split criteria that drive most Chapter 2 classifications
    • Condition/state: fresh/chilled vs frozen vs salted/in brine/dried/smoked. (世界カスタム機関)
    • Animal category (bovine/swine/sheep-goat/equine/poultry/other). (世界カスタム機関)
    • Form/part: carcasses/half-carcasses vs cuts; bone-in vs boneless; whole birds vs pieces; specific organs vs “other”. (世界カスタム機関)
    • Fat test for 0209: pig fat must be free of lean meat; poultry fat must be not rendered/extracted.
  • 2–5 confusing Subheading pairs/groups (numbers avoided where uncertainty exists; focus on what must be verified)
    1. Fresh/frozen pork vs cured pork (“ham/bacon” ambiguity)
      • Where the split happens:
        • Within 0203 (fresh/chilled/frozen swine meat) vs 0210 (salted/in brine/dried/smoked meat/offal). (世界カスタム機関)
      • Information needed to decide:
        • Is the product salted / brined / dried / smoked as traded (not just “kept cold”)?
        • Any process description (curing/smoking time; salt addition; water activity if relevant).
      • Typical mistake pattern:
        • Invoice says “ham” and the team defaults to pork meat (0203), missing curing/smoking → should be 0210.
    2. Poultry: whole birds vs cuts/offal
      • Where the split happens:
        • Within 0207, subheadings split whole (not cut in pieces) vs cuts and edible offal, and also split fresh/chilled vs frozen. (世界カスタム機関)
      • Information needed to decide:
        • Whole vs parts/offal; condition at customs clearance (fresh/chilled vs frozen).
      • Typical mistake pattern:
        • Declaring “chicken” without “whole vs parts” and without temperature/condition → wrong HS6 and wrong national line.
    3. Edible offal vs casings
      • Where the split happens:
      • Information needed to decide:
        • Is it an organ sold for eating (e.g., liver/tongue), or intestine/stomach sold as casing material (even if cleaned/salted)?
      • Typical mistake pattern:
        • “Offal” used as a catch-all commercial term → wrong heading.
    4. 0209 fat vs Chapter 15 fats
      • Where the split happens:
        • 0209 only covers pig fat (free of lean meat) and poultry fat not rendered/extracted; other animal fats move out (often Chapter 15). (世界カスタム機関)
      • Information needed to decide:
        • Is it rendered/extracted (process description)?
        • Is there lean meat attached?
      • Typical mistake pattern:
        • “Lard” used loosely for rendered fat → incorrectly declared as 0209.
    5. Edible insects vs “other meat/offal” baskets
      • Where the split happens:
        • Edible non-living insects are 0410.10; scope of “other” baskets in 0208.90 and 0210.99 was amended accordingly in HS2022. (世界カスタム機関)
      • Information needed to decide:
        • Is the protein source insect (whole/parts/flour)? Is it otherwise prepared/preserved?
      • Typical mistake pattern:
        • “Dried insects” declared under 0208/0210 legacy “other” codes.

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

3-1. Relevant Section Notes

  • Key points (summary)
    • References to animals include the young of that species unless context says otherwise. (世界カスタム機関)
    • The term “dried” includes dehydrated/evaporated/freeze‑dried unless context indicates otherwise. (世界カスタム機関)
  • Practical meaning (with concrete examples)
    • If a meat/offal product is freeze‑dried and otherwise falls within the Chapter 2 structure, treat it as “dried” for HS purposes (but still confirm whether it’s meat/offal vs insect vs prepared food). (世界カスタム機関)
  • Typical patterns where a Section Note “moves you to another Chapter”
    • In this chapter, Section Notes mainly affect how you interpret terms like “dried”—which then pushes you toward headings like 0210 (when the product is meat/offal) rather than fresh/frozen headings. (世界カスタム機関)

3-2. Chapter Notes for this Chapter

  • Key points (summary)
    • Chapter 2 is heavily defined by exclusions. It does not cover, among other items:
      • Meat/offal of 0201–0208 or 0210 that is unfit/unsuitable for human consumption
      • Edible products of animal origin n.e.s., including edible non-living insects (heading 0410)
      • Guts/bladders/stomachs (0504) and animal blood (0511 or 3002)
      • Animal fat other than the narrow 0209 category (→ generally Chapter 15) (世界カスタム機関)
  • Definitions (if any)
    • Chapter 2 itself is more “exclusion-driven” than definition-heavy.
    • A key operational definition relevant to Chapter 2 boundaries is in Chapter 4: for heading 0410, “insects” are edible non-living insects (whole/parts; fresh/chilled/frozen/dried/smoked/salted/in brine; including flours/meals), fit for human consumption, but excluding insects otherwise prepared/preserved. (世界カスタム機関)
  • 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: Fit for human consumption (edible vs unfit)
    • What to check (information needed):
      • Grade/inspection status; spoilage/condemnation; declared intended use (food vs feed vs technical). (世界カスタム機関)
    • Evidence to collect in practice:
      • Veterinary/health certificates (where applicable), inspection records, labels, photos, storage/temperature records.
    • Typical misclassification:
      • Declaring a product under Chapter 2 even though it is traded as unfit/unsuitable for human consumption (excluded by Chapter Note). (世界カスタム機関)
  • Impact point 2: Edible insects are excluded from Chapter 2
    • What to check (information needed):
      • Ingredient/species confirmation (insect vs mammal/bird/etc), whole vs flour/meal, fit for human consumption. (世界カスタム機関)
    • Evidence to collect in practice:
      • Ingredient list, spec sheet, manufacturing flow, photos.
    • Typical misclassification:
      • Declaring edible insects under “other meat/offal” buckets (0208/0210) instead of 0410.10. (世界カスタム機関)
  • Impact point 3: Casings and blood are excluded
    • What to check (information needed):
      • Intestines/stomachs for casings (0504) vs edible organs (0206); blood’s nature/use (0511 vs 3002). (世界カスタム機関)
    • Evidence to collect in practice:
      • Intended use statement, processing description, product photos/labels.
    • Typical misclassification:
  • Impact point 4: Fat classification (0209 vs Chapter 15)
    • What to check (information needed):
    • Evidence to collect in practice:
      • Process description (rendering/extraction), photos, QA statement on lean meat content.
    • Typical misclassification:
  • Impact point 5: Chapter 2 vs Chapter 16 for prepared foods
    • What to check (information needed):
      • Is it “raw/cured meat” (Chapter 2) or a prepared/preserved product / food preparation?
      • Composition by weight: Chapter 16 Note 2 introduces a >20% by weight trigger for many food preparations containing meat/offal/blood/insects (with stated exceptions). (世界カスタム機関)
    • Evidence to collect in practice:
      • Recipe/BOM, labelling, processing steps (cooking/sterilisation), net weights/percentages.
    • Typical misclassification:
      • Ready-to-eat prepared foods declared as 0210 (because they contain meat) without checking the Chapter 16 Note 2 threshold logic. (世界カスタム機関)

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake:
    • Declaring prepared/preserved meat products (e.g., sausages, canned meat, ready meals) under Chapter 2 because the invoice says “beef” / “chicken”.
    • Why it happens:
      • Teams focus on species and miss the HS “degree of preparation” boundary.
    • Correct approach (which Note / which Heading logic supports it):
      • Check whether the item is a Chapter 2 meat/offal product (fresh/frozen/cured) or a Chapter 16 prepared/preserved product; apply Chapter 16 Note 2 (>20% by weight) where relevant. (世界カスタム機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: processing flow (cooked? sterilised? canned?); recipe/BOM; % by weight of meat/offal/insects; ask “Is it ready-to-eat?” “Is it a ‘food preparation’ mixture?”
  2. Mistake:
    • Declaring cured/smoked bacon or ham as frozen/fresh pork under 0203.
    • Why it happens:
      • “Ham/bacon” naming is ambiguous; curing/smoking isn’t described clearly on invoices.
    • Correct approach (which Note / which Heading logic supports it):
    • Prevention (documents to verify / internal questions to ask):
      • Verify: curing/smoking statement, salt/brine specs, product labels; ask “Is it salted, brined, dried, or smoked as sold?”
  3. Mistake:
    • Declaring natural casings (intestines/stomachs) as edible offal under 0206.
    • Why it happens:
      • “Offal” is used broadly in trade language, covering both organs and intestines.
    • Correct approach (which Note / which Heading logic supports it):
    • Prevention (documents to verify / internal questions to ask):
      • Verify: whether it’s intestine/stomach sold for casing; obtain photos; ask “Is it sold as casing material?”
  4. Mistake:
    • Declaring animal blood or blood powder in Chapter 2 (often as “offal”).
    • Why it happens:
      • Blood is treated as “offal” in commercial terms.
    • Correct approach (which Note / which Heading logic supports it):
    • Prevention (documents to verify / internal questions to ask):
      • Verify: intended use (food/feed/industrial/diagnostic); ask “Is it prepared for diagnostic/therapeutic use?”
  5. Mistake:
    • Declaring fat trimmings with lean meat attached under 0209.
    • Why it happens:
      • Staff see “fat” and jump to 0209 without checking the conditions.
    • Correct approach (which Note / which Heading logic supports it):
      • 0209 requires pig fat free of lean meat and poultry fat not rendered/extracted; otherwise consider other headings/chapters depending on the product facts. (世界カスタム機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: photos/spec on lean content; process description; ask “Any lean meat attached?” “Rendered/extracted?”
  6. Mistake:
    • Declaring edible insects as “other meat” (0208/0210).
    • Why it happens:
      • Legacy codes copied from older databases; insects historically classified inconsistently.
    • Correct approach (which Note / which Heading logic supports it):
      • Edible non-living insects are classified under 0410.10; HS2022 amended the scope of 0208.90/0210.99 accordingly. (世界カスタム機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: ingredient source/species; ask “Is the protein insect-derived?” “Is it otherwise prepared/preserved?”
  7. Mistake:
    • Not distinguishing fresh/chilled vs frozen at the time of declaration (especially for beef/poultry).
    • Why it happens:
      • Temperature condition changes in transit; internal product master data uses one description.
    • Correct approach (which Note / which Heading logic supports it):
      • Chapter 2 headings split on condition (e.g., bovine fresh/chilled vs frozen; poultry fresh/chilled vs frozen). (世界カスタム機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: shipping temperature logs; packaging labels; ask “What was the condition at customs clearance?”
  8. Mistake:
    • Using a national tariff line code (beyond HS6) as if it were the universal HS code in FTA/origin paperwork.
    • Why it happens:
      • ERP/master data stores only the national line code; staff assume it equals HS6.
    • Correct approach (which Note / which Heading logic supports it):
      • Keep HS6 separate from national subdivisions; label national codes explicitly and map carefully when needed. (税関総合情報)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: master data design; ask “Do we store HS6 separately from Japan national line codes?”

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: the PSR you apply depends on the HS code used in the agreement annexes.
  • Common pitfalls (especially relevant for Chapter 2 goods):
    • Chapter 2 vs Chapter 16 boundary: raw/cured meat vs prepared foods can completely change the PSR path. (世界カスタム機関)
    • Agreement PSR annex uses an older HS edition (HS2012/HS2017) while operations classify in HS2022. (世界カスタム機関)

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

Do not guess HS edition evidence. If your applicable agreement is not listed below, treat it as Information needed to decide and verify the ROO/PSR annex header or transposition notice. (世界カスタム機関)

Illustrative agreements relevant to Japan (examples; verify for your transaction):

AgreementHS edition used in PSR/ROO annexWhere evidenced (high level)Practical operational note
CPTPPHS2012PSR annex shows “HS Classification (HS2012)” (see Annex 3‑D). (mfat.govt.nz)If you classify in HS2022 for customs, map HS2022→HS2012 before applying PSR.
RCEP (Annex 3A)HS2012Annex 3A states it is based on the 2012 HS. (Australian Border Force Website)Same mapping discipline as above.
RCEP (Japan operational transposition)HS2022 (from 2023‑01‑01)Japan Customs PSR file indicates HS2022 basis and effective date; MOFA guidance also notes using transposed PSR from 2023‑01‑01. (外務省)Use the transposed PSR when your operational process requires it; keep evidence of mapping decisions.
Japan–EU EPAHS2017Annex 3‑B shows HS classification (2017). (税関総合情報)Map HS2022→HS2017 as needed to select PSR correctly.
Japan–UK EPAHS2017Annex 3‑B shows HS classification (2017). (税関総合情報)Same mapping discipline as above.

Standard cautions (mapping discipline)

  • If agreement HS edition ≠ operational HS edition, do a controlled transposition:
    1. classify the finished good in HS2022 (for customs operations),
    2. map to the agreement HS edition using an official correlation table / official transposition notice,
    3. apply PSR in the agreement HS edition,
    4. keep an audit trail (HS2022 code → mapped code → evidence). (世界カスタム機関)
  • Practical warning for Chapter 2: HS2022 scope changes (notably insects moved to 0410.10) mean “other meat/offal” baskets changed; mappings can be ex and require product facts to decide. (世界カスタム機関)

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

  • Data you typically need:
    • Where the animal was raised/slaughtered; production steps (for wholly obtained / animal-origin driven rules).
    • For processed/prepared products: BOM/recipe, origin of inputs, processing steps, and (if relevant) weight percentages (e.g., for Chapter 16 Note 2 type questions). (世界カスタム機関)
    • Finished product HS6 in the agreement’s HS edition, plus HS for key non-originating materials (agreement HS edition).
  • Supporting documents & retention (general guidance):
    • Supplier declarations, veterinary/health certificates, production records, purchase records, and the HS mapping rationale used for transposition.

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 change (Chapter 2 “other” baskets) + new subheading elsewhere0208.90, 0210.99 (scope amended); 0410.10 createdEdible, non-living insects were given separate identification in 0410.10, narrowing the “other meat/offal” catch-all coverage in Chapter 2. (世界カスタム機関)Update master data; audit legacy insect classifications; update FTA transposition logic and product descriptions.
HS2012 → HS2017No Chapter 2 entries appear in the published Table I changes list (basis: no identified Chapter 2 change in that document)(None identified in Table I changes list)Practical reading: the HS2017 changes list does not show 020x/0210 entries, suggesting Chapter 2 was not amended in that specific change list. (税関総合情報)Still validate borderline products (Chapter 2 vs 16; 0209 vs Chapter 15; casings vs offal).
HS2007 → HS2012Subdivision/scope refinements0207 (duck/goose/guinea fowl detail); 0208 (marine mammals/camelids); 0209 split; 0210.92 expandedRefinements were adopted (per remarks) to improve monitoring (FAO-related rationale appears in the correlation remarks). (税関総合情報)Legacy database conversion needed; verify “other meat” products and fats carefully when working with older HS codes.

7-2. Why it changed (REQUIRED)

  • Sources relied on:
    • HS2022 Chapter 2 legal text (headings + Chapter Note exclusions). (世界カスタム機関)
    • WCO Table I correlation (HS2022→HS2017) describing scope amendment of 0208.90/0210.99 due to the new 0410.10 edible insects provision. (世界カスタム機関)
    • HS2022 Chapter 4 legal text defining insects for heading 0410 and showing subheading 0410.10. (世界カスタム機関)
    • HS2022 Chapter 16 Note 2 and heading list (useful for the prepared-food boundary and the >20% by weight rule). (世界カスタム機関)
    • Older WCO Table I correlation (HS2012→HS2007) showing the 0209 split and other refinements. (税関総合情報)
    • WCO correlation tables guidance page (correlation tables are a guide; not legal rulings). (世界カスタム機関)
  • Explanation (what changed and why, based on these documents):
    • Edible insects: HS2022 created a dedicated insect subheading (0410.10) and amended Chapter 2 “other” subheading scopes accordingly (stated in the correlation remarks). (世界カスタム機関)
    • Prepared foods boundary: HS2022 Chapter 16 Note 2 introduces a >20% by weight condition for many food preparations containing meat/offal/blood/insects (with stated exceptions), which affects real-world classification decisions for mixed/processed foods. (世界カスタム機関)
    • Earlier refinements (HS2007→HS2012): The correlation remarks show multiple refinements/subdivisions to improve monitoring of trade in certain animal products. (税関総合情報)

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

Major additions/deletions/restructures across HS2007 → HS2012 → HS2017 → HS2022 (based on available correlation tables):

TransitionChange (high level)Example mapping / note
HS2007 → HS2012Subdivision (greater detail)0209 subdivided to identify pig products separately. (税関総合情報)
HS2007 → HS2012Scope expansion / new detail within “other meat”Additions/expansions within 0208 for certain categories (e.g., camelids; scope expansions noted in remarks). (税関総合情報)
HS2012 → HS2017No identified Chapter 2 items in the changes-only list used hereSearch for “020/0210” returns no hits in that document. (税関総合情報)
HS2017 → HS2022Structural clarification via insect identification outside Chapter 2Scope of 0208.90 / 0210.99 amended; new 0410.10 for edible insects. (世界カスタム機関)

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

Provide 3–5 cases in this exact pattern:

  • Case name (short): “Bacon declared as frozen pork”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Cured/smoked meat was declared under 0203 (fresh/frozen swine meat) instead of 0210 (salted/in brine/dried/smoked). (世界カスタム機関)
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.):
      • “Bacon/ham” described without curing/smoking details on invoice.
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
      • HS amendment, document rework, possible inspection delays.
    • Prevention (advance ruling, pre-check, document readiness, etc.):
      • Require curing/smoking statement and product spec; use a pre-clearance checklist: “salted/in brine/dried/smoked?”
  • Case name (short): “Natural casings treated as offal”
    • What went wrong (which Chapter Note / Section Note was violated):
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.):
      • Supplier uses “offal” without specifying intestines/casings.
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
      • HS correction and re-documentation; potential additional agency questions.
    • Prevention (advance ruling, pre-check, document readiness, etc.):
      • Ask supplier for photos and use-case statement (“for sausage casings”); keep supporting evidence.
  • Case name (short): “Edible insect powder declared as ‘other meat’”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Edible non-living insects are classified under 0410.10; HS2022 amended the “other meat” basket scope in 0208.90/0210.99 accordingly. (世界カスタム機関)
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.):
      • Legacy HS codes copied from pre-HS2022 systems; generic “protein powder” description.
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
      • HS correction; possible labeling/food compliance checks depending on jurisdiction.
    • Prevention (advance ruling, pre-check, document readiness, etc.):
      • Require ingredient/species declaration for “protein” items; maintain an HS2022 change alert list.
  • Case name (short): “Prepared meal (>20% meat) declared as cured meat”
    • What went wrong (which Chapter Note / Section Note was violated):
      • A mixed food preparation may fall into Chapter 16 when it contains more than 20% by weight meat/offal/blood/insects (with exceptions), rather than being treated as simple cured meat of 0210. (世界カスタム機関)
    • Why it happens (product naming, set treatment, end-use misunderstanding, processing state misunderstanding, etc.):
      • Teams see “smoked meat” on the label and ignore that it’s actually a prepared dish/mixture.
    • Typical impacts (general: amendments, additional duty/tax, increased inspection, delays, etc.):
      • Reclassification; potential duty/regulatory differences.
    • Prevention (advance ruling, pre-check, document readiness, etc.):
      • Collect recipe/BOM and weight percentages; verify whether it is a “food preparation” mixture.

10. Import/export regulatory considerations (compliance)

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

Assumption for this add‑on: Japan / Import.

  • Quarantine / sanitary & phytosanitary (SPS)
    • Japan’s Animal Quarantine Service guidance emphasizes that bringing meat/animal products into Japan can be restricted and may require government-issued inspection certificates and import inspection. (農林水産省)
    • Japan Customs traveler guidance also points importers/travelers toward animal quarantine requirements for meat products. (税関総合情報)
  • Food safety / import notification
    • Imported foods are subject to the Ministry of Health, Labour and Welfare’s imported food safety/inspection framework. (厚生労働省)
  • CITES / species restrictions
    • Chapter 2 includes “other meat/offal” categories that can overlap with wildlife controls (e.g., certain reptiles or marine mammals). Treat species identification as a compliance cross-check and verify against CITES appendices when relevant. (cites.org)
  • Official places to verify (agencies / official guides / contact points)
    • MAFF Animal Quarantine Service (AQS) guidance on animal product imports. (農林水産省)
    • MHLW imported food safety portal. (厚生労働省)
    • Japan Customs guidance and tariff schedule pages (for national tariff line codes and navigation). (税関総合情報)
  • Typical preparatory documents (general)
    • Commercial invoice, packing list, transport docs
    • Veterinary/health certificates and inspection certificates where required
    • Product specs: species/cut/state; curing/smoking statements; temperature records
    • Origin documents if claiming FTA/EPA preference

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

  • Before classification (collect product information)
    • Species (common/Latin), cut/part, bone-in vs boneless, edible offal type
    • Condition at import: fresh/chilled/frozen; salted/in brine/dried/smoked (世界カスタム機関)
    • For fats: rendered/extracted? pig fat free of lean meat?
    • For insects: confirm if it meets heading 0410 insect definition and fit for human consumption (世界カスタム機関)
  • After classification (re-check Notes / exclusions / boundaries)
  • Before declaration (invoice description, units, supporting documents)
    • Ensure invoice line description includes: species + cut/part + state + curing/smoking where applicable
    • Align HS6 vs Japan national tariff line code requirements (do not mix them). (税関総合情報)
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm agreement HS edition (HS2012/HS2017/HS2022) and apply PSR in the correct edition. (mfat.govt.nz)
    • Maintain transposition mapping evidence when agreement HS differs from HS2022. (世界カスタム機関)
  • Regulatory checks (permits/notifications/inspection)
    • Animal quarantine (AQS) and imported food safety (MHLW) checks. (農林水産省)

12. References (sources)

(Primary sources preferred; URLs shown in code formatting. Accessed: 2026-02-13.)

  • WCO (HS2022 legal text, correlation tables, amendment package, etc.)
    • [WCO-HS2022-CH02] HS Nomenclature 2022 — Chapter 2: Meat and edible meat offal — World Customs Organization (WCO). https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0102_2022e.pdf?la=en Accessed: 2026-02-13. (世界カスタム機関)
    • [WCO-HS2022-SEC1-NOTES] HS Nomenclature 2022 — Section I Notes — WCO. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0100_2022e.pdf?la=en Accessed: 2026-02-13. (世界カスタム機関)
    • [WCO-CORR-2022-2017] Table I — Correlating the 2022 version to the 2017 version of the HS — WCO. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/table-i_en.pdf?la=en Accessed: 2026-02-13. (世界カスタム機関)
    • [WCO-HS2022-CH04] HS Nomenclature 2022 — Chapter 4 (heading 0410.10 insects) — WCO. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0104_2022e.pdf?la=en Accessed: 2026-02-13. (世界カスタム機関)
    • [WCO-HS2022-CH16] HS Nomenclature 2022 — Chapter 16 (Note 2 >20% by weight rule) — WCO. https://www.wcoomd.org/-/media/wco/public/global/pdf/topics/nomenclature/instruments-and-tools/hs-nomenclature-2022/2022/0416_2022e.pdf?la=en Accessed: 2026-02-13. (世界カスタム機関)
    • [WCO-CORR-GUIDE] WCO page: Correlation Tables HS 2017–2022 (guidance / no legal status) — WCO. https://www.wcoomd.org/en/topics/nomenclature/instrument-and-tools/hs-nomenclature-2022-edition/correlation-tables-hs-2017-2022.aspx Accessed: 2026-02-13. (世界カスタム機関)
  • Japan customs and public-agency guidance
    • [JP-CUSTOMS-TARIFF] Japan’s Tariff Schedule as of January 1, 2026 — Japan Customs. https://www.customs.go.jp/english/tariff/2026_01_01/index.htm Accessed: 2026-02-13. (税関総合情報)
    • [JP-CUSTOMS-CANSWER-9006] “For Overseas Tourists (Animal Quarantine)” — Japan Customs. https://www.customs.go.jp/english/c-answer_e/sonota/9006_e.htm Accessed: 2026-02-13. (税関総合情報)
    • [JP-MAFF-AQS] Bringing animal products into Japan from overseas — MAFF Animal Quarantine Service. https://www.maff.go.jp/aqs/english/product/import.html Accessed: 2026-02-13. (農林水産省)
    • [JP-MHLW-IMPORTED-FOOD] Imported Food Safety — Ministry of Health, Labour and Welfare (MHLW). https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/shokuhin/yunyu_kanshi/index_00017.html Accessed: 2026-02-13. (厚生労働省)
  • FTA/EPA texts, annexes, operational guidance
    • [FTA-CPTPP-ANNEX-3D] CPTPP Annex 3‑D (PSR; HS2012) — MFAT (New Zealand). https://www.mfat.govt.nz/assets/Trade-agreements/TPP/Text/3.-Rules-of-Origin-and-Origin-Procedures/Annex-3D.pdf Accessed: 2026-02-13. (mfat.govt.nz)
    • [FTA-RCEP-ANNEX-3A] RCEP Annex 3A (PSR; HS2012) — Australian Border Force. https://www.abf.gov.au/free-trade-agreements/files/rcep-chapter-3-annex-3a-HS2012.pdf Accessed: 2026-02-13. (Australian Border Force Website)
    • [FTA-RCEP-JP-PSR-HS2022] RCEP PSR transposed to HS2022 (effective 2023‑01‑01) — Japan Customs. https://www.customs.go.jp/roo/information/rcep/PSR.pdf Accessed: 2026-02-13. (外務省)
    • [FTA-RCEP-JP-MOFA-NOTICE] RCEP ROO operational note about HS2022 transposed PSR from 2023‑01‑01 — Japan MOFA. https://www.mofa.go.jp/policy/economy/trade/page25e_000390.html Accessed: 2026-02-13. (税関総合情報)
    • [FTA-JP-UK-EPA-ANNEX-3B] Japan–UK EPA Annex 3‑B (HS2017) — Japan Customs. https://www.customs.go.jp/roo/english/text/uk3.pdf Accessed: 2026-02-13. (税関総合情報)
    • [FTA-JP-EU-EPA-ANNEX-3B] Japan–EU EPA Annex 3‑B (HS2017) — Japan Customs. https://www.customs.go.jp/roo/english/text/eu3.pdf Accessed: 2026-02-13. (税関総合情報)
  • Older correlation tables (for historical sections)
    • [WCO-CORR-2017-2012] Table I — Correlating HS2017 to HS2012 (changes list) — published via Japan Customs. https://www.customs.go.jp/roo/text/HS2017-HS2012.pdf Accessed: 2026-02-13. (税関総合情報)
    • [WCO-CORR-2012-2007] Table I — Correlating HS2012 to HS2007 — published via Japan Customs. https://www.customs.go.jp/roo/text/HS2012-HS2007.pdf Accessed: 2026-02-13. (税関総合情報)
  • Internal templates used for structure/safe wording (not external authorities)
    • [LOCAL-TEMPLATE] HS2022_Chapter_Template_v1.1.md.
    • [LOCAL-FTA-MAP] FTA_HS_Edition_Map.md.
    • [LOCAL-JP-REG-NOTES] JP_Regulatory_Notes.md.
    • [LOCAL-DISCLAIMER] 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)

  • This guide focuses on HS6 (internationally standardized). Japan’s tariff schedule subdivides HS6 into national tariff line codes, which can be operationally important for duty/quota administration and documentary requirements. (税関総合情報)
  • Operational tip:
    • For meat, national subdivisions can require extra detail beyond HS6 (cut type, condition, etc.).
    • Information needed to decide: confirm the exact Japan national tariff line code by checking the current Japan tariff schedule for your product specification. (税関総合情報)

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

  • Practical approach (general guidance):
    • Use the importing country’s customs advance ruling / classification consultation mechanism when:
      • Your product is near a boundary (Chapter 2 vs 16; 0209 vs Chapter 15; 0206 vs 0504; insects vs 0410). (世界カスタム機関)
      • The regulatory or duty impact is high (animal quarantine, quotas, SPS risk). (農林水産省)
    • Prepare a “ruling/consultation package”:
      • Product description (species/cut/state/processing)
      • Photos, labels, ingredient list (if any)
      • Manufacturing/process flow (especially cured vs prepared/preserved; rendered vs not)
      • Proposed HS6 with rationale + exclusions checked
      • Sample documents (invoice, spec sheet, certificates)

HS2022 Chapter 1: Live animals — Practical Working Guide

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

  • Typical examples INCLUDED in this Chapter (3–6):
  • Typical examples commonly EXCLUDED (3–6; include likely alternative Chapter/Heading):
  • The top practical decision points (1–3):
    1. Is it a “live animal” for HS purposes, or is it an aquatic species classified in Chapter 3, or a micro-organism culture in 3002? (世界カスタム機関)
    2. Which animal group is it? Equines (0101) / bovines (0102) / swine (0103) / sheep-goats (0104) / listed poultry (0105) / “other” (0106). (世界カスタム機関)
    3. Do the key subheading splits apply? Commonly: pure-bred breeding vs other; swine <50 kg vs ≥50 kg; poultry ≤185 g vs other. (世界カスタム機関)
  • (Optional) Situations where misclassification tends to be “high-cost” in practice:
    • Live animal imports are frequently tied to animal quarantine / veterinary controls, and documentation mismatches can cause holds and rework. (農林水産省)
    • Some animals (especially “other live animals” in 0106) may trigger CITES or other wildlife controls depending on species. (cites.org)

1. How to reach this Chapter (classification logic)

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

  • What usually matters most here
    • GIR 1: classify by the heading text + relevant Section/Chapter Notes. In Chapter 1, the Chapter Note is especially important because it excludes key “live aquatic” categories and micro-organism cultures. (世界カスタム機関)
    • GIR 6: after selecting the correct 4‑digit heading, choose the correct 6‑digit subheading (e.g., breeding vs other; weight splits). (世界カスタム機関)
  • Terms you should keep straight (avoid HS misunderstandings)
  • Perspectives to avoid “classifying by product name only”
    • Species/group drives everything (horse vs cattle vs pig vs sheep/goat vs listed poultry vs “other”). (世界カスタム機関)
    • Use-case labels (“pet”, “zoo animal”, “breeding stock”) do not automatically decide the HS—check the legal headings and the breeding subheadings. (世界カスタム機関)

1-2. Decision flow (pseudo flowchart)

  • Step 1: Confirm what it is
    • A live animal (as traded), not a product derived from animals, and not a micro-organism culture.
    • If it’s a live aquatic animal in the excluded group (fish/crustaceans/molluscs/other aquatic invertebrates), you are likely in Chapter 3, not Chapter 1. (世界カスタム機関)
  • Step 2: Apply the Chapter 1 exclusions early
    • Aquatic exclusions → 0301/0306/0307/0308
    • Micro-organism cultures/related → 3002
    • Special case → 9508 (世界カスタム機関)
  • Step 3: Pick the heading (4-digit) by animal group
  • Common boundary disputes (high frequency)
    • Chapter 1 vs Chapter 3: “live animal” in plain language ≠ “Chapter 1” if it’s fish/crustaceans/molluscs/aquatic invertebrates. (世界カスタム機関)
    • 0105 vs 0106: “poultry” in business talk may include birds not listed in 0105 (e.g., ostriches) → often 0106. (世界カスタム機関)
    • Breeding vs non-breeding subheadings (0101/0102/0103) → classification can depend on proof accepted by customs. (世界カスタム機関)

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
0101Live horses, asses, mules and hinniesRiding horses; breeding horses; live assesIncludes pure-bred breeding vs other for horses. Confirm what the animal actually is (horse vs ass vs mule/hinny). (世界カスタム機関)
0102Live bovine animalsLive cattle; live buffalo; other bovinesSeparate subheadings for cattle vs buffalo, and pure-bred breeding vs other. (世界カスタム機関)
0103Live swinePiglets; breeding swine; feeder pigsKey split: pure-bred breeding vs “other”; and for “other” swine a <50 kg vs ≥50 kg weight split. (世界カスタム機関)
0104Live sheep and goatsLive sheep (incl. lambs); live goatsStraight split: sheep vs goats. (世界カスタム機関)
0105Live poultry (only the listed domesticated species)Day-old chicks; live chickens; live ducks/turkeys/geeseHas an operational weight split: ≤185 g vs “other”, and species splits in the ≤185 g group. Birds outside the list go to 0106. (世界カスタム機関)
0106Other live animalsPets (dogs/cats); zoo animals; reptiles; parrots; ostriches; bees; other insects“Catch-all” for live animals not covered by 0101–0105. Still has major 6‑digit splits (mammals/reptiles/birds/insects/other). (世界カスタム機関)

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

  • The split criteria that drive most Chapter 1 classifications:
  • 2–5 confusing Subheading pairs/groups:
    1. 0105 (listed poultry) vs 0106 (other birds)
      • Where the split happens:
        • 0105 is limited to the listed domesticated poultry species; other birds are generally in 0106 (e.g., ostriches/emus are explicitly in 0106.33). (世界カスタム機関)
      • Information needed to decide:
        • Species (common + scientific name if possible); whether the bird is one of the 0105 species list.
      • Typical mistake pattern:
        • Declaring “ostrich = poultry” → using 0105 instead of 0106.33.
    2. Day‑old chicks / poults etc. (≤185 g) vs “other” poultry
      • Where the split happens:
        • 0105 has a dedicated ≤185 g group (0105.11–0105.15) and “other” poultry (0105.94/0105.99). (世界カスタム機関)
      • Information needed to decide:
        • Weight at import/export (and how the shipment is packaged/declared).
      • Typical mistake pattern:
        • “Live chicks” declared as 0105.94 (other chickens) without confirming the ≤185 g threshold.
    3. Swine <50 kg vs ≥50 kg (non-breeding)
      • Where the split happens:
      • Information needed to decide:
        • Typical per-head weight, supported by farm/shipping records.
      • Typical mistake pattern:
        • “Piglets” assumed <50 kg without evidence → misdeclared when mixed weights exist.
    4. Pure-bred breeding animals vs “other” (equines/bovines/swine)
      • Where the split happens:
      • Information needed to decide:
        • Evidence accepted by the importing customs that the animals qualify as “pure-bred breeding” (see Section 5 & 11).
      • Typical mistake pattern:
        • Sales contract says “breeding cattle”, but no pedigree/registration documents are prepared → declared as “other”.
    5. Bees vs other insects (0106)
      • Where the split happens:
      • Information needed to decide:
        • Species/description (honey bees vs other insects), and whether the shipment is live.
      • Typical mistake pattern:
        • Declaring live bees under “other” because the invoice says “insects”.

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

3-1. Relevant Section Notes

  • Key points (summary):
    • In Section I, a reference to an animal genus/species generally includes the young of that animal (unless context requires otherwise). (世界カスタム機関)
    • Across the Nomenclature, “dried” generally includes dehydrated/evaporated/freeze‑dried (rarely relevant to Chapter 1 itself, but important elsewhere in Section I). (世界カスタム機関)
  • Practical meaning (with concrete examples):
    • Foals, calves, lambs, kids, piglets, chicks are still classified in the relevant live-animal heading; you do not move out of Chapter 1 just because the animal is “young.” (世界カスタム機関)
  • Typical patterns where a Section Note “moves you to another Chapter”:
    • For Chapter 1, movement to another Chapter usually happens because of the Chapter 1 Note exclusions, not because of “dried” wording. (世界カスタム機関)

3-2. Chapter Notes for this Chapter

  • Key points (summary):
    • Chapter 1 is broadly “live animals,” but it carves out:
      • Certain live aquatic animals classified in Chapter 3 (specified headings).
      • Cultures of micro-organisms and certain related goods in 3002.
      • A special case under 9508. (世界カスタム機関)
  • Definitions (if any):
    • The Chapter 1 Note is primarily an exclusion note, not a detailed definition note. If you need a narrow definition (e.g., what qualifies as “pure-bred breeding” in practice), treat it as Information needed to decide and confirm with the importing customs authority’s guidance/advance ruling process. (世界カスタム機関)
  • 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: Aquatic live animals are excluded from Chapter 1
    • What to check (information needed):
      • Is the animal a fish/crustacean/mollusc/other aquatic invertebrate and is it within the excluded headings?
    • Evidence to collect in practice:
      • Species name (common + scientific), product description, use (ornamental food, aquaculture seed stock, etc.).
    • Typical misclassification:
  • Impact point 2: Micro-organism cultures are not “live animals” for Chapter 1
    • What to check (information needed):
      • Is it a culture of micro-organisms (lab culture, starter culture, etc.) rather than an animal?
    • Evidence to collect in practice:
      • Technical datasheet (organism type), intended use, form (vial/petri dish/frozen culture), safety documentation.
    • Typical misclassification:
  • Impact point 3: Special case—animals of heading 9508
    • What to check (information needed):
      • Are the animals being imported/exported as part of a shipment that falls under heading 9508 (special classification treatment)?
    • Evidence to collect in practice:
      • Contract/shipping context, full set description, whether customs treats the transaction as a 9508 case.
    • Typical misclassification:
      • Declaring the animals in 01.xx without checking whether the transaction context triggers 9508. (世界カスタム機関)

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

  1. Mistake:
    • Declaring live fish as 0106 (“other live animals”).
    • Why it happens:
      • “Live animals” is read literally; staff miss the Chapter 1 exclusion for aquatic categories.
    • Correct approach (which Note / which Heading logic supports it):
      • Chapter 1 excludes certain aquatic animals to Chapter 3 headings (e.g., live fish → 0301). (世界カスタム機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: species list (common + scientific); ask “Is it fish/crustacean/mollusc/aquatic invertebrate?”
  2. Mistake:
    • Declaring live day‑old chicks as 0105.94 (“other chickens”) without checking weight.
    • Why it happens:
      • Chicks are assumed to be “chickens” and declared generically.
    • Correct approach (which Note / which Heading logic supports it):
      • 0105 separates poultry ≤185 g (0105.11–0105.15) from “other” poultry (0105.94/0105.99). (世界カスタム機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: hatchery documents; average weight; ask “Is the shipment ≤185 g per bird?”
  3. Mistake:
    • Declaring ostriches/emus under 0105 because the invoice says “poultry.”
    • Why it happens:
      • Commercial “poultry” ≠ HS 0105 list.
    • Correct approach (which Note / which Heading logic supports it):
    • Prevention (documents to verify / internal questions to ask):
      • Verify: species; ask “Is it one of the 0105 species list, or another bird?”
  4. Mistake:
    • Declaring “breeding cattle” as 0102.29 (other cattle) when they should be “pure-bred breeding animals.”
    • Why it happens:
      • The shipment is intended for breeding but lacks the documentation customs requires to accept the breeding subheading.
    • Correct approach (which Note / which Heading logic supports it):
      • Use “pure-bred breeding” subheadings only when the classification condition is met and supportable; otherwise classify under “other.” (世界カスタム機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: pedigree/registry certificates; breeding contract; ask “What proof does the importing customs accept for ‘pure-bred breeding’?”
  5. Mistake:
    • Misapplying the swine weight split: using 0103.91 (<50 kg) for mixed shipments that include heavier animals.
    • Why it happens:
      • “Piglets” assumed <50 kg; mixed lots not controlled.
    • Correct approach (which Note / which Heading logic supports it):
      • 0103 “other” swine are split by <50 kg vs ≥50 kg; confirm the applicable category for the declared goods. (世界カスタム機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: farm shipment records / weights; ask “Are any animals ≥50 kg?”
  6. Mistake:
    • Declaring live dogs/cats as 0106.90 (“other”) without considering the proper 0106 structure and national line requirements.
    • Why it happens:
      • Staff treat 0106 as a single bucket; national tariff line subdivisions may require more detail.
    • Correct approach (which Note / which Heading logic supports it):
      • At HS6, dogs/cats are generally within 0106 (mammals → “other”), but national tariff lines may require further detail; keep HS6 and national code separate. (世界カスタム機関)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: tariff schedule line details; ask “Do we store HS6 separately from the national tariff line code?”
  7. Mistake:
    • Treating micro-organism cultures as 0106 because they are “living.”
    • Why it happens:
      • Confusion between “living biological materials” and “live animals” under HS.
    • Correct approach (which Note / which Heading logic supports it):
    • Prevention (documents to verify / internal questions to ask):
      • Verify: technical datasheet; ask “Is it an animal, or a micro-organism culture/product of 3002?”
  8. Mistake:
    • Using a national tariff line code (8/9/10 digits) as if it were the universal HS6 in cross-border documentation (e.g., origin paperwork).
    • Why it happens:
      • ERP/master data stores only national codes; staff assume it’s “the HS.”
    • Correct approach (which Note / which Heading logic supports it):
      • HS is standardized at 6 digits; national subdivisions must be labelled explicitly as national codes. (税関総合情報)
    • Prevention (documents to verify / internal questions to ask):
      • Verify: master data fields; ask “Which code is required: HS6 or national code?”

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: wrong HS6 → wrong PSR line → incorrect origin logic.
  • For Chapter 1 goods, origin analysis often depends on where the animals were born and raised (frequently covered by “wholly obtained” concepts), but each agreement’s structure differs—check the applicable agreement and operational guidance. (税関総合情報)

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

  • Many agreements’ PSR annexes were negotiated using older HS editions, so you must ensure the HS version in the agreement matches your code list.

Examples relevant for Japan (illustrative; always check the applicable agreement text and any transposition notice):

AgreementHS edition referenced in PSR annex (typical)EvidencePractical note for Chapter 1
CPTPP (TPP11) Annex 3‑DHS2012Annex table header shows “HS Classification (HS2012)” and gives a Chapter 1 PSR line for 01.01–01.06. (mfat.govt.nz)Interpret together with the agreement’s “wholly obtained” provisions and operational guidance when animals are involved.
RCEP Annex 3A (original)HS2012Annex states it is based on HS2012 and shows Chapter 1 as WO. (Australian Border Force Website)Chapter 1 is often straightforward, but still verify the agreement’s definitions for “WO”.
RCEP PSR transposed (operational)HS2022 transposition; implemented from 1 Jan 2023Transposed PSR document states it is “in HS 2022” and implemented from 1 January 2023; Chapter 1 is WO. (税関総合情報)Use the operational transposed list when required by customs practice.
Japan–UK EPA Annex 3‑BHS2017Annex header shows “classification (2017)” and states “All animals of Chapter 1 are wholly obtained.” (税関総合情報)Good example of an agreement that explicitly treats Chapter 1 as wholly obtained.
Japan–EU EPA (general operational note)HS2017 (commonly used for Japan–EU origin operations)Japan Customs practical materials describe that Japan–EU uses HS2017 (while TPP11 uses HS2012). (税関総合情報)Confirm which “HS edition” your internal PSR lookup uses for the specific agreement.
  • Practical cautions if the agreement’s HS edition differs from HS2022
    • Do not assume the PSR annex HS edition equals the operational customs HS edition; manage “Operational HS (declaration)” vs “Agreement HS (PSR)”.
    • Even when Chapter 1 codes are stable across editions, your process controls should still record which HS edition you used for PSR selection.
  • How to handle transposition (old → new mapping) in general
    • Prefer official correlation/transposition tools where available.
    • Keep a controlled mapping file and retain evidence for audits (see 6‑3 and 11).

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

  • Data you typically need:
    • Where the animal was born, raised, and (if relevant) slaughtered (for live animals: typically born/raised is the key).
    • For breeding stock claims: supporting evidence for breeding status (pedigree/registration).
    • Agreement HS edition HS6 + documentation that your HS edition selection is correct.
  • Supporting documents & retention (general guidance):
    • Supplier declarations (where applicable), veterinary/health certificates, farm records, transport documents.
    • Keep the HS mapping justification if the agreement uses a different HS edition.

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 in the “changes list” (for Chapter 1 HS6 structure)(No Chapter 1 entries in the change list)Based on the HS2022↔HS2017 “changes” correlation list, Chapter 1 does not appear among amended codes, suggesting no HS6 restructuring for 0101–0106 in this revision cycle. (世界カスタム機関)Still validate borderline cases (e.g., 0105 vs 0106; Chapter 1 vs Chapter 3) and ensure internal code lists match HS2022.
HS2012 → HS2017No change identified in the “changes list” for Chapter 1(No Chapter 1 entries in the change list)The HS2017↔HS2012 “changes” list begins in Chapter 3, indicating no Chapter 1 HS6 changes were recorded in that change list. (税関総合情報)Minimal transposition risk for Chapter 1, but keep HS edition controls for PSR annexes.
HS2007 → HS2012Refinement / splits (subheading subdivisions; new detail for some animal groups)Examples include 0101, 0102, 0105, 0106 subheading restructuresHS2012 introduced more detail within Chapter 1 (e.g., refining equines and bovines into clearer subheadings; creating/clarifying subheadings for bees/other insects and certain animals), driven by monitoring/data needs (notably FAO-related monitoring goals). (税関総合情報)Legacy HS2007 databases need mapping; master data for insects/bees and certain animal groups must be checked when old codes are still in use.

7-2. Why it changed (REQUIRED)

  • Sources relied on:
    • WCO HS2022 Chapter 1 legal text (headings and exclusions). (世界カスタム機関)
    • WCO/Japan Customs correlation tables showing historical changes (HS2007→HS2012; HS2012→HS2017). (税関総合情報)
    • WCO Table I (HS2022→HS2017) “changes list” indicating Chapter 1 is not among changed codes in that list. (世界カスタム機関)
  • Explanation (what changed and why, based on these documents):
    • HS2007→HS2012: Chapter 1 gained finer granularity in several places (examples include clearer breakdowns for equines/bovines and more specific insect subheadings), with remarks tied to better monitoring of trade/food security and similar policy/statistical needs. (税関総合情報)
    • HS2012→HS2017 and HS2017→HS2022: No Chapter 1 HS6 restructures are indicated in the reviewed “changes list” correlation tables for those cycles. (税関総合情報)

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

Major additions/deletions/restructures across HS2007 → HS2012 → HS2017 → HS2022 (based on available correlation tables):

TransitionChange (high level)Example mapping / note
HS2007 → HS2012Refinement (splits/subdivisions within Chapter 1)Examples shown in the correlation table include new/clearer subheadings for equines and bovines, finer poultry/insect detail (e.g., bees vs other insects), and other refinements within 0106. (税関総合情報)
HS2012 → HS2017No Chapter 1 changes shown in the “changes list” tableThe reviewed “changes list” begins in Chapter 3, implying no Chapter 1 HS6 changes were recorded in that list. (税関総合情報)
HS2017 → HS2022No Chapter 1 changes shown in the “changes list” tableThe HS2022↔HS2017 “changes list” starts at a later point and does not list Chapter 1. (世界カスタム機関)

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

Provide 3–5 cases in this exact pattern:

  • Case name (short): “Aquarium fish declared as 0106”
    • What went wrong (which Chapter Note / Section Note was violated):
      • Live fish are excluded from Chapter 1 by the Chapter 1 Note and belong under Chapter 3 (0301). (世界カスタム機関)
    • Why it happens:
      • “Live animal” is read literally; the aquatic carve-out is missed.
    • Typical impacts:
      • HS correction/amendment; document rework; potential inspection or quarantine re-routing.
    • Prevention:
      • Mandatory question in intake: “Is it fish/crustacean/mollusc/aquatic invertebrate?”
  • Case name (short): “Day‑old chicks treated as ‘other poultry’”
    • What went wrong (which Chapter Note / Section Note was violated):
      • The HS6 split for live poultry hinges on the ≤185 g threshold; the wrong subheading was used. (世界カスタム機関)
    • Why it happens:
      • Weight data is not collected; invoice says “chicks” only.
    • Typical impacts:
      • HS correction; delays while clarifying quantities/weights and possibly quota or statistical reporting impacts (country-specific).
    • Prevention:
      • Require hatchery certificate/weight declaration for any “day‑old” shipments.
  • Case name (short): “Ostriches declared as 0105 poultry”
    • What went wrong (which Chapter Note / Section Note was violated):
      • 0105 is limited to listed poultry species; ostriches/emus fall under 0106 (birds category). (世界カスタム機関)
    • Why it happens:
      • Commercial “poultry” category is broader than HS 0105.
    • Typical impacts:
      • Amendment + supporting documents update (species clarification).
    • Prevention:
      • Require species (Latin name) on invoices for all live birds.
  • Case name (short): “CITES-listed reptile import blocked” (optional)
    • What went wrong (which Chapter Note / Section Note was violated):
      • HS heading may be correct (e.g., 0106 reptiles), but the shipment failed a species-control compliance check (CITES permits/requirements). (cites.org)
    • Why it happens:
      • Teams treat HS classification as the only gate; wildlife compliance is not embedded in workflow.
    • Typical impacts:
      • Clearance hold/refusal; seizure risk depending on jurisdiction; reputational risk.
    • Prevention:
      • Add a “CITES/species restriction” gate when invoices include reptiles/primates/rare birds.

10. Import/export regulatory considerations (compliance)

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

Assumption for this add‑on: Japan / Import (HS structure is global; procedures are country-specific).

  • Use these axes (only those that apply):
    • Quarantine / sanitary & phytosanitary (SPS)
      • Japan’s Animal Quarantine Service (AQS) provides official guidance for importing animals and lists animal categories subject to import quarantine/requirements (including livestock and other animals). (農林水産省)
    • Public health / notifications (where applicable)
      • Japan also operates a Notification System for Importation of Animals, administered through quarantine stations, for certain animals (scope and procedures depend on species/category). (厚生労働省)
    • CITES / species restrictions
      • Many live animals (especially in 0106) can overlap with CITES controls depending on species. Japan’s METI provides CITES procedure information, and CITES maintains the official appendices list. (経済産業省)
      • Japan Customs also provides general guidance on CITES-related import/export restrictions. (税関総合情報)
    • Other permits / notifications
      • Depending on species and origin, additional documentation may apply (health/veterinary certificates, pre-export approvals, facility approvals, etc.). Always confirm with AQS and the relevant authorities. (農林水産省)
  • Official places to verify (agencies / official guides / contact points):
    • MAFF Animal Quarantine Service (AQS) import guidance and species-based requirements. (農林水産省)
    • MHLW quarantine stations: notification system for importation of animals (where applicable). (厚生労働省)
    • METI / CITES procedures and the official CITES appendices list. (経済産業省)
    • Japan Customs tariff schedule pages (for classification + national tariff lines). (税関総合情報)
  • Typical preparatory documents (general):
    • Commercial invoice, packing list, transport docs
    • Species identification (common + scientific name), headcount, weights (as needed for HS splits)
    • Veterinary/health certificates and quarantine-related documents (as required) (農林水産省)
    • CITES permits/certificates (if applicable) (経済産業省)
    • FTA origin documentation (if claiming preference)

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

  • Before classification (collect product information)
    • Species (Latin/common), animal group (equine/bovine/swine/sheep-goat/poultry/other)
    • Breeding status claim (if any): what proof exists?
    • For swine: typical per-head weight (<50 kg vs ≥50 kg)
    • For poultry: whether ≤185 g category applies
    • Confirm it is not an excluded live aquatic category or a micro-organism culture (世界カスタム機関)
  • After classification (re-check Notes / exclusions / boundaries)
  • Before declaration (invoice description, units, supporting documents)
    • Ensure invoice line description includes: species + headcount + weight where relevant + breeding status claim where relevant
    • Align HS6 with national code requirements (Japan tariff line may require more detail) (税関総合情報)
  • FTA/EPA checks (PSR, materials, processes, retention)
    • Confirm agreement HS edition (HS2012/HS2017/HS2022) and apply correct PSR line (mfat.govt.nz)
    • Keep evidence for “wholly obtained”/origin where relevant (birth/raising records)
  • Regulatory checks (permits/notifications/inspection)

12. References (sources)

  • WCO (HS2022 legal text, correlation tables, amendment package, etc.)
    • World Customs Organization (WCO), HS Nomenclature 2022 — Section I Notes (PDF). Accessed: 2026-02-13. (世界カスタム機関)
    • WCO, HS Nomenclature 2022 — Chapter 1: Live animals (PDF). Accessed: 2026-02-13. (世界カスタム機関)
    • WCO, Correlation Table I: HS2022 → HS2017 (changes list) (PDF). Accessed: 2026-02-13. (世界カスタム機関)
    • WCO correlation (published via Japan Customs), HS2012 → HS2007 correlation table (PDF). Accessed: 2026-02-13. (税関総合情報)
    • WCO correlation (published via Japan Customs), HS2017 → HS2012 correlation table (PDF). Accessed: 2026-02-13. (税関総合情報)
  • Japan customs and public-agency guidance
    • MAFF Animal Quarantine Service, Importing Animals (guidance/requirements). Accessed: 2026-02-13. (農林水産省)
    • MHLW Quarantine Stations, Notification System for Importation of Animals. Accessed: 2026-02-13. (厚生労働省)
    • Japan Customs, Customs Tariff Schedule of Japan (national tariff line codes/subdivisions). Accessed: 2026-02-13. (税関総合情報)
    • Japan Customs, Advance Ruling / Prior Classification Consultation (tariff classification). Accessed: 2026-02-13. (税関総合情報)
  • CITES / wildlife compliance sources
    • CITES, Appendices I, II and III. Accessed: 2026-02-13. (cites.org)
    • Japan METI, CITES import/export procedure information. Accessed: 2026-02-13. (経済産業省)
    • Japan Customs, CITES-related import/export restrictions (guidance). Accessed: 2026-02-13. (税関総合情報)
  • FTA/EPA texts, annexes, operational guidance
    • New Zealand MFAT, CPTPP Annex 3‑D (PSR; HS2012) (PDF). Accessed: 2026-02-13. (mfat.govt.nz)
    • Australia Border Force (ABF), RCEP Annex 3A PSR (HS2012) (PDF). Accessed: 2026-02-13. (Australian Border Force Website)
    • Japan Customs, RCEP PSR transposed to HS2022 (implemented from 2023-01-01) (PDF). Accessed: 2026-02-13. (税関総合情報)
    • Japan Customs, Japan–UK EPA Annex 3‑B (PSR; HS2017) (PDF). Accessed: 2026-02-13. (税関総合情報)
    • Japan Customs, Origin rules practical materials noting HS editions used (e.g., TPP11 HS2012; Japan–EU HS2017) (PDF). Accessed: 2026-02-13. (税関総合情報)

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 HS6 (internationally standardized). Japan’s tariff schedule subdivides HS6 into national tariff line codes for duty/quota/statistical administration. (税関総合情報)
  • Operational tip:
    • For live animals, national subdivisions may require extra detail beyond HS6 (species/breeding/age/weight categories depending on the tariff line).
    • Information needed to decide: consult the current Japan tariff schedule line for your exact product specification. (税関総合情報)

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

  • Practical approach (general guidance):
    • Use the importing country’s advance ruling / prior consultation mechanism when:
      • The product sits near a boundary (Chapter 1 vs Chapter 3; 0105 vs 0106; breeding status disputes).
      • Regulatory impact is high (quarantine/CITES risks).
    • Japan Customs provides information on advance rulings/prior consultations for tariff classification. (税関総合情報)
  • Prepare a “ruling package”:
    • Species (common + scientific), photos, shipment description
    • Weight evidence where relevant (swine 50 kg split; poultry 185 g split)
    • Breeding evidence where relevant (pedigree/registry)
    • Proposed HS6 with rationale + exclusions checked
    • Sample documents (invoice, spec sheet, certificates)