Tag: Chapter11

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

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

Terminology (consistent use in this guide):

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

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

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

1. How to reach this Chapter (classification logic)

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

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

1-2. Decision flow (pseudo flowchart)

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

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

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

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

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

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

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

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

3-1. Relevant Section Notes

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

3-2. Chapter Notes for this Chapter

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

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

Purpose: make “note-driven splits” visible.

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

5. Common mistakes in practice (cause → correction)

Write 5–10 items using this exact pattern:

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

6. Points to watch for FTA/EPA origin certification

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

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

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

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

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

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

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

7-1. Change summary (REQUIRED TABLE)

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

7-2. Why it changed (REQUIRED)

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

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

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

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

Provide 3–5 cases in this exact pattern:

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

10. Import/export regulatory considerations (compliance)

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

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

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

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

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

12. References (sources)

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

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

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

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

Disclaimer

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