Tag: Chapter 10

HS2022 Chapter 10: Cereals — Practical Working Guide

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

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

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

1. How to reach this Chapter (classification logic)

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

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

1-2. Decision flow (pseudo flowchart)

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

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

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

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

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

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

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

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

2–5 confusing Subheading pairs/groups:

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

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

3-1. Relevant Section Notes

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

3-2. Chapter Notes for this Chapter

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

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

Purpose: make “note-driven splits” visible.

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

5. Common mistakes in practice (cause → correction)

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

6. Points to watch for FTA/EPA origin certification

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

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

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

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

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

(外務省)

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

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

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

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

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

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

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

7-1. Change summary (REQUIRED TABLE)

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

(世界関税機関)

7-2. Why it changed (REQUIRED)

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

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

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

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

(世界関税機関)

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

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

10. Import/export regulatory considerations (compliance)

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

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

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

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

12. References (sources)

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

WCO (HS legal text, correlation tables, GIR)

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

Japan customs and public-agency guidance

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

FTA/EPA texts, annexes, operational guidance

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

Internal knowledge files used (template & guardrails)

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

Disclaimer (MUST BE INCLUDED VERBATIM; DO NOT MODIFY)

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

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

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

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

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