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

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

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

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

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

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

1. How to reach this Chapter (classification logic)

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

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

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

1-2. Decision flow (pseudo flowchart)

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

3-1. Relevant Section Notes

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

3-2. Chapter Notes for this Chapter

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

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

Purpose: make “note-driven splits” visible.

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

5. Common mistakes in practice (cause → correction)

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

6. Points to watch for FTA/EPA origin certification

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

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

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

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

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

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

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

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

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

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

7-1. Change summary (REQUIRED TABLE)

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

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

7-2. Why it changed (REQUIRED)

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

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

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

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

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

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

10. Import/export regulatory considerations (compliance)

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

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

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

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

12. References (sources)

WCO / HS core sources

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

Country customs and public-agency guidance

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

FTA/EPA texts and operational guidance

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

CITES / species

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

Knowledge files used

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

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

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