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

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

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

Terminology used in this guide (consistent terms):

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

1. How to reach this Chapter (classification logic)

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

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

1-2. Decision flow (pseudo flowchart)

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

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

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

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

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

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

Main split criteria you’ll use most:

2–5 confusing Subheading pairs/groups:

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

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

3-1. Relevant Section Notes

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

3-2. Chapter Notes for this Chapter

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

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

Purpose: make “note-driven splits” visible.

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

5. Common mistakes in practice (cause → correction)

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

6. Points to watch for FTA/EPA origin certification

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

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

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

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

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

General transposition discipline (when HS edition differs):

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

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

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

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

7-1. Change summary (REQUIRED TABLE)

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

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

7-2. Why it changed (REQUIRED)

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

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

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

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

Practical takeaway:

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

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

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

10. Import/export regulatory considerations (compliance)

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

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

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

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

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

12. References (sources)

Accessed: 2026-02-15

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

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

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

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

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

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

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

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