JAPAN-AUSTRALIA FREE TRADE AGREEMENT

ANZ has produced this guide in collaboration with the Export

Council of Australia. It contains comprehensive information on

the Japan-Australia Economic Partnership Agreement (JAEPA)

and compares FTA agreements that Japan has with other

countries, to highlight strategic advantages for Australia.

Thank you for downloading this guide from BeTradeReady.ANZ.com

We hope you find the information useful.

If you would like to know more about growing your business and

trading internationally, contact our International Business team.

Introduction 4

Japan-Australia Free Trade Agreement 6

JAEPA Tariffs for Key Australian Exports 7

Certificates of Origin 12

Case study: Fruit and Vegetables to Japan 18

FTAs with Other Nations 22

ASEAN-Japan Free Trade Agreement 24

Japan-Brunei Free Trade Agreement 25

Japan-Chile Free Trade Agreement 26

Japan-India Free Trade Agreement 28

Japan-Indonesia Free Trade Agreement 30

Japan-Malaysia Free Trade Agreement 31

Japan-Mexico Free Trade Agreement 32

Japan-Peru Free Trade Agreement 34

Japan-Philippines Free Trade Agreement 36

Japan-Singapore Free Trade Agreement 38

Japan-Switzerland Free Trade Agreement 39

Japan-Thailand Free Trade Agreement 40

Japan-Vietnam Free Trade Agreement 41

C O N T E N T S

JAPAN FTA | 3

Japan is characterised by consumers with high levels of disposable income and an appetite for premium, high-end goods and services, and companies with a strong global orientation and willingness to invest in sustainable, long-term products and services.

Japan’s GDP is ranked third in the world, and its economy is back on the road to recovery thanks to large-scale monetary easing, tax reform and deregulation.

Business is underpinned by world-class social and transportation infrastructure, political stability, strong logistics performance, transparency and IP protection.

There are certainly challenges to doing business in Japan, including cultural and language barriers, relatively high corporate tax rates and stringent packaging, labelling and documentary requirements, but there are real opportunities for Australian businesses willing to make the effort.

I N T R O D U C T I O N

Japan’s GDP is ranked

third in the world, and its

economy is back on the

road to recovery thanks

to large-scale monetary

easing, tax reform

and deregulation.

JAEPA commencement date 15 January 2015

Capital city Tokyo

Language Japanese

Major religion/s Shinto and Buddhism

Currency Yen (JPY)

Population 126.7 million (2015)

Median age of population 46.5 (2nd oldest in the world)

Political structure Constitutional Monarchy

Key phrases Hello – KonnichiwaHow are you? – O genki desu ka?Do you speak English? – Eigo wa dekimasu ka?Please – KudasaiThank you – Dōmo arigatō

Exchange rate AUD1 = JPY78.914 (Average for June 2016)

Japan's top 3 exports Oil & Mineral Fuels (HS Code 27) Electrical Machinery (HS code 85) Industrial Machinery (HS code 84)

Japan's top 3 exports Motor Vehicles & Parts (HS code 87) Industrial Machinery (HS code 84) Electrical Machinery (HS code 85)

Australia’s total volume of exports to Japan (2014/15)

Merchandise trade – AUD44,503 million Services – AUD2, 055 million

Australia’s total volume of imports from Japan (2014/15)

Merchandise trade – AUD18,301 million Services – AUD 2.830 million

Total volume of exports from Japan

FOB USD 683,846 million

Total volume of imports to Japan

CIF USD 822,251 million

4 | JAPAN FTA

The JAEPA is expected to be of great mutual benefit to both countries with Japan being Australia's second largest trading partner and its largest beef market. The agreement is considered to be one of the 'most liberalising' trade agreements entered into by Japan, providing Australian exporters with various advantages over their international competitors.

Benefits in respect of beef are secured by way of Australian beef exports being exempt from Japan's 'snapback' mechanism. If it’s applied, this mechanism would enable the Japanese government to increase tariffs to 50% in the event of an increase in imports. There is, however, an alternative discretionary safeguard mechanism in its place.

Tariff cuts under the agreement are scheduled upon entry into force on 15 January 2015 and again on 1 April 2015, with continuing cuts over the following 18 years.

While Japan's services sector is already reasonably open, the JAEPA provides guaranteed access for financial, legal, education and telecommunication services.

Date in ForceThe JAEPA entered into force on 15 January 2015.

Direct Benefits On full implementation, 97% of Australian exports to Japan will be duty free.

Almost all resources, energy and manufacturing exports will be duty free.

A number of agricultural industries such a beef, fruit and vegetables will receive gradual tariff reductions with some being duty free by 2014.

Indirect Benefits

Subject to certain thresholds, the Japanese Government procurement market will be open to Australian exporters.

Services providers will benefit through receiving treatment equal to Japanese firms and steps being taken to develop frameworks for mutual recognition in respect of professional services qualifications.

Download the full JAEPA text HERE.

Apart from JAEPA, Japan currently has 13 other free trade agreements in force with other nations. These are:

1. ASEAN-Japan Comprehensive Economic Partnership

2. Japan-Brunei Free Trade Agreement

3. Japan-Chile Economic Partnership Agreement

4. Japan-India Comprehensive Economic Partnership Agreement

5. Japan-Indonesia Economic Partnership Agreement

6. Japan-Malaysia Economic Partnership Agreement

7. Japan-Mexico Economic Partnership Agreement

8. Japan-Peru Free Trade Agreement

9. Japan-Philippines Economic Partnership Agreement

10. Japan-Singapore Economic Agreement for a New-Age Partnership

11. Japan-Switzerland Economic Partnership Agreement

12. Japan-Thailand Economic Partnership Agreement

13. Japan-Viet Nam Economic Partnership Agreement

JA PA N AU S T R A L I A

F R E E T R A D E AG R E E M E N T

(JA E PA)

The Japan-Australia

Economic Partnership

Agreement (JAEPA) was

executed on July 2014

and entered into force in

January 2015.

of Australian exports to Japan will be duty free upon full implementation of JAEPA

97%

6 | JAPAN FTA

JAEPA TARIFFS FOR KEY AUSTRALIAN EXPORTS

Industry Product Tariff Classification

Non-JAEPA Tariff Current Tariff Future Reductions

Alcohol Malt Beer* 2203.00.20 - 2203.00.69

0.00% 0.00% N/A

Wine 2204 - 2205 Range: • 69.30 yen/lt

- 182 yen/lt

• 15% - 29.8%

• 23 yen/kg

Range:

• 56.70yen/l

• 136.5yen/lt

• 11.3% - 19%

• 15.33yen/kg

Reductions in equal installments, Duty Free from 1 April 2019 or 1 April 2021 or 1 April 2024

Cosmetics Cosmetics* 3303-3307 0.00% - 5.4% 0.00% N/A

Diary Blue Vein Cheese* 0406.40 29.80% • If cheese for processing, subject to processed cheese aggregate quota (5,000t), free within quota • If cheese not for

processing, 28.7%

Remaining tariff on non-processed to gradually reduce over 11 years until 23.8%

Butter* 0405.10 29.8% + 985 yen/kg - 29.8% + 1,159 yen/kg

Excluded from preferential treatment: • 29.8% + 985 yen/kg -

29.8% + 1,159 yen/kg

Subject to review on 1 April 2018, or earlier if agreed by parties

Cheese for Processing*

0406 22.4% - 29.8% • Subject to quota 5,000t

• Free within quota

Quota to gradually increase to 20,000t over 20 years

Cheese for Shredding*

0406 29.80% • Subject to quota 1,400t

• Free within quota

Quota to gradually increase to 5,000t over 11 years

Grated/ Powdered Cheese*

0406.20 26.3% - 40% Subject to quota 280t, 23.9% within quota tariff

Quota to gradually increase to 1,000t over 11 years Within quota tariff to be reduced over 11 years until 13.2%

Milk, Cream* 0401.10, 0401.20

Range:• 25%• 21.3% + 114yen/kg - 21/3% + 635yen/kg

Excluded:• 25%• 21.3% + 114yen/kg -

21.3% + 635yen/kg

N/A

Processed Cheese*

0406.30 40% Subject to quota 55t, within quota tariff 36.4%

Quota to gradually increase to 100t, within quota tariff to be reduced over 11 years until 20%

*Simplified summary, subject to exceptions. Information correct as at 1 April 2016, subject to change from 1 April 2017

JAPAN FTA | 7

*Simplified summary, subject to exceptions. Information correct as at 1 April 2016, subject to change from 1 April 2017

Industry Product Tariff Classification

Non-JAEPA Tariff Current Tariff Future Reductions

Dairy Yoghurt* 0403.10, 0403.90

Range: • 21.3% - 35% • 29.8% + 396yen/kg

Excluded from preferential treatment: • 21.3% - 35% or 29.8% +

396yen/kg

• Subject to quota - 110t

• within quota 23.9% - 27.1%

Exclusions to be negotiated by 2020 Quota to be gradually increased until 2024 Within quota tariffs to be reduced to 13.2% and 14.9% by 2024

Fats & Oils Animals Fats and Oils

1501-1506 0.00% - 6.4% Free - 4.3% Reductions in equal installments, Duty Free from 1 April 2019

Margarine 1517.1 29.80% 28.20% Reductions in equal installments, so 25% reached on 15 January 2019

Nut Oil 15.08 8.50yen/kg - 10.40yen/kg

Excluded from preferential treatment: • 8.50yen/kg - 10.40yen/kg

N/A

Oil Seeds and Oleaginous Fruits*

1207 3%-10.5% - 617yen/kg

0.00% N/A

Vegetable Fats* 1507 10.90 yen/kg - 13.20 yen/kg

Crude: 10.90 yen/kg Refined 12.76 yen/kg

Crude excluded – N/A Refined - reductions in equal installments, so 11.88yen/kg reached on 15 January 2020

Fruit Avocado* 0804.40 3% 0.00% N/A

Bananas (Fresh)* 0803.90 20% - 25% • Either 20%; or• 15.1% if imported during season 1 April - 31 August)

Tariff on 1 April - 31 August imports reduced in equal installments until free from 1 April 2024. Otherwise excluded

Frozen Pineapples, Berries, Sour Cherries, Papayas, Passionfruit, whether with added sugar or not

08.11 6% - 23.8% 0.00% - 11.3% Some goods will continue to be excluded from any tariff commitment entirely. Reduced in equal installments until Free – will be free from either:• 1 April 2019; or• 1 April 2024.

Grapefruit* 0805.40 10% 5.05% Reduced in equal installments until free from 1 April 2019

Lemons and Limes* 0805.50 0.00% 0.00% N/A

Mandarins* 0805.20 17% - 20% 13.85% Reduced in equal installments until free from 1 April 2029

8 | JAPAN FTA

*Simplified summary, subject to exceptions. Information correct as at 1 April 2016, subject to change from 1 April 2017

Industry Product Tariff Classification

Non-JAEPA Tariff Current Tariff Future Reductions

Fruit Oranges* 0805.10 Seasonal restrictions - 16% - 32%

• Either 32%; or• if imported 1 June -

30 September 11.65%

Tariff on 1 June - 30 September imports reduced in equal installments until free from 1 April 2024. Otherwise excluded

Horticulture Cereals 1000 Range:

• 3% - 50%9 yen/kg - 341 yen/kg; or

• subject to import restrictions (imported by Japanese government)

Range:• 0.00% - 50%• 9 yen/kg - 341 yen/kg; or• continue to be subject

to import restrictions (imported by Japanese Government)

Will either continue to gradually reduce until duty free in 2021 or will continue to be subject to import restrictions

Durum Wheat 1001.1 0.00% - 55yen/kg, subject to import restrictions

Excluded from any preferential commitment

Subject to review on 1 April 2018, or earlier if agreed by parties

Sugar* 1701 35.3yen/kg - 106.20yen/kg

Range:• 0.00% (subject to levy); or

• 35.3yen/kg - 106.20yen/kg

Subject to either review or negotiation in 5 years

Live Cattle For Purposes Other Than Breeding

0102.29 38,250 yen/each - 63,750 yen/each

30,600yen/each - 51,000 yen/each

Will be reviewed 15 January 2020

Purebred Breeding Animals

0102.21.00 0.00% 0.00% N/A

Manufactured Goods

Manufactured Goods*

Chapters 84 and 85

0.00% 0.00% N/A

Meat Beef (Fresh)** 0201 38.50% 28.50% Gradual reductions over 15 years - reductions until 23.5%

Beef (Frozen)** 0202 38.50% 31.50% Gradual reductions over 18 years - reductions until reaches 19.5%

Sheep Meat** 0204 0.00% 0.00% N/A

Medicaments Medicaments Chapter 30 0.00% - 9.8% 0.00% N/A

**Although snapbacks no longer apply, Japan will have the discretion to raise the tariff back to 38.5% if import of Australian beef exceeds certain quotas

JAPAN FTA | 9

Industry Product Tariff Classification

Non-JAEPA Tariff Current Tariff Future Reductions

Petroleum Crude Petroleum 2709 0.00% 0.00% N/A

Petroleum Gas 2711 0.00% - 4.1%; or 624yen/MT

0.00% N/A

Refined Petroleum

2710 0.00% - 7.9%; or 3,033yen/KL

0.00% N/A

Textiles Clothing* Chapters 61-62 0.00% - 12.8% 0.00% - 8% Remaining tariffs to be reduced in equal instalments until duty free from 1 April 2018

Cotton* Chapter 52 0.00% - 7.4% 0.00% N/A

Footwear* Chapter 64 3.4% - 30% 2.8% - 30% Tariff on some goods reduced in equal instalments until free from 1 April 2024

Vegetables Asparagus* 0709.20 3% 0.00% N/A

Cabbage, Cauliflower, Kale*

0704 3% 0.00% N/A

Dried Onion Powder*

0712.20 9% 5% Reductions in equal instalments, Duty Free from 1 April 2019

Fresh Mushrooms of the Genus Agaricus*

0709.51 4.30% 0.00% N/A

Globe Artichoke (Fresh)*

0709.91 3% 0.00% N/A

Olives (Fresh)*

0709.92 3% 0.00% N/A

Olives (Preserved)*

0911.20 5.4% - 9% 0.00% N/A

Potatoes (Fresh or Chilled)*

0701 4.30% 0.00% N/A

Potatoes (Frozen)*

0701.10 8.50% 5.35% Reductions in equal instalments, Duty Free from 1 April 2021

Wool Wool 5101 0.00% 0.00% N/A

3 Simplified summary, subject to exceptions. Information correct as at 1 April 2016, subject to change from 1 April 2017

10 | JAPAN FTA

3 Simplified summary, subject to exceptions. Information correct as at 1 April 2016, subject to change from 1 April 2017

This does not mean goods have to be only 100% origin of either nation. JAEPA makes provisions for different approaches to determine the qualifying criteria for acceptable origin and, consequently, preferential treatment. Preferential treatment related to specific goods is discussed more fully in the Tariff section (perhaps a click here link or an embedded link may be useful here to link it to the Tariff section).

Origin claims have to be supported by documentary evidence. These are the form of either:

1. A certificate of Origin (see Article 3.15 of JAEPA)

2. An origin certification document (see Article 3.16 of JAEPA)

Certificates of Origin are obtainable through either:

1. Australian Chamber of Commerce and Industry (ACCI), who delegate the issuance role to agent chambers in each state and territory.

State-based agencies are:

Certificates of Origin for ordinary trade: Authorised Issuing Chambers

– Australian Business Consulting & Solutions (NSW & QLD)

– Australian-Arab Chamber of Commerce and Industry

– Bunbury Chamber of Commerce & Industries

– Burnie Chamber of Commerce

– Business SA

– Canberra Business Chamber

– Chamber of Commerce and Industry of Western Australia

– Chamber of Commerce Northern Territory

– Fremantle Chamber of Commerce and Industry

– Launceston Chamber of Commerce

– Tasmanian Chamber of Commerce and Industry

– Victorian Employers’ Chamber of Commerce and Industry

Certificates of Origin for Free Trade Agreements: Authorised Issuing Chambers

(AANZFTA, TAFTA, SAFTA, KAFTA, AUSFTA, JAEPA, KAFTA, CAFTA, ChAFTA)

• Australian Business Consulting & Solutions (NSW & QLD)

• Business SA

• Chamber of Commerce and Industry of Western Australia

• Chamber of Commerce Northern Territory

• Fremantle Chamber of Commerce and Industry

• Launceston Chamber of Commerce

• Tasmanian Chamber of Commerce and Industry

• Victorian Employers’ Chamber of Commerce and Industry

OR

2. AiGroup. For further information about AiGroup FTA certification see: http://www.aigroup.com.au/trade/exportdocumentation. For the retail trade in Japan, AiGroup has a specific initiative, details of which may be found at: http://www.aigroup.com.au/portal/site/aig/trade/export/japan/

C E R T I F I C AT E S O F O R I G I N

Preferential duty treatment

is based on the origin of

the goods. As JAEPA is a

bilateral trade agreement,

only goods that qualify as

being either Australian or

Japanese are able to attract

the benefits of JAEPA.

12 | JAPAN FTA

Certificate of Origin

JAPAN FTA | 13

Origin Certification Document

（Australia-Japan Economic Partnership Agreement） 1. Exporter’s or Producer’s Name and Address

No. 2. Description of goods Description of good(s) including number and kind of packages; marks and numbers on packages; weight (gross or net weight), quantity (quantity unit) or other measurements (litres, m3, etc.); invoice number(s) and date(s), or sufficient details to identify the consignment.

3. Harmonised System tariff classification number (HS 6 digit) of goods

4. Preference criteria (WO, PE, PSR); and Other (de minimis, accumulation), if applicable

5. Other (any other applicable origin criteria or other indication)

□ Non-party invoice 6. Certification

I, the undersigned, declare that the good(s) described in Box 2 meet(s) all the relevant requirements of Chapter 3 of the Agreement between Australia and Japan for an Economic Partnership and is/are (an) originating good(s) under the Agreement.

Date Name (signature or stamp)

Address

Please tick a box to indicate who has completed this origin certification document:

□Importer □Exporter □Producer

Sample

Origin certification document

14 | JAPAN FTA

A.B.N 85 008 391 795

EXPORTER INFORMATION FORM Australian Business Chamber (5)Street add (1) : Level 12, 83 Clarence street Sydney 2000 NSW Postal add: GPO Box 4280, Sydney NSW 2001 Tel: (02) 9350 8162 Fax: (02) 9350 8197 email: exportdocs.cbd@australianbusiness.com.au

Australian Business ChamberStreet Add : Level 12, 140 Arthur Street, North Sydney NSW 2060 Postal Add: Locked Bag 938, North Sydney NSW 2059 Tel: (02) 9458 7010 Fax: (02) 9955 8914 email: exportdocs.nsydney@australianbusiness.com.au

Australian Business ChamberIndustry House 375 Wickham Terrace Brisbane QLD 4000 Tel: (07) 38422362 Fax: (07) 3013 3422 email: exportdocs.qld@australianbusiness.com.au

Business Name:……..…………....................................................................... (2)

Street Address:..........................................................................................

Postal Address:...........................................................................................

Phone:....................................................Facsimile:……………........................….

Email:.................................................. Website:………………..........................

Industry Type:……………………………………………………………………………….......................

is a company incorporated / business registered(4) in ..............................(3)

Australian Company Number:..…………………………..…………………….(6) Australian Business

Number:..……………………………………………………....….. (6) and carries on its export operations from the address above. A copy of our Certificate of Incorporation or Certificate of registration of Business name is attached.

The company requires documentary evidence of origin for its products when exporting to particular countries and intends to obtain that evidence from the above mentioned chamber of commerce.

To assist the Chamber to ensure the integrity of documentary evidence of origin issued the company provides the attached list (Appendix A) of names and signatures of people whom it has authorised to sign documentary evidence of origin on its behalf.

That exporter agrees that it will ensure that the Chamber is advised: Of the names and signatures of any additional persons authorised by the

company to sign applications for documentary evidence of origin. Of the withdrawal from any person of the authority to sign such applications by

sending a revised copy of Appendix A hereto and Of the change of address of any production facility.

Furthermore, the company agrees to provide the Chamber with any documents or information which it may request to enable it to be satisfied that the goods for which a documentary evidence of origin is sought do originate from the country certified, as determined by the rules of origin of the destination country.

Signed at.......................... this.................day of...............................20………

By ................................................... representative of the above mentioned.

(1)Insert address of the Chamber with which registration is sought(2)Insert the name of the Exporter(3)Insert the State of incorporation and attach a copy of the certificate of incorporation(4)Delete whichever is inapplicable(5)Insert the name of the Chamber(6)Insert the Australian Company Number / Australian Business Number

Attachments: 1. Company Authorised Signatory List 2. Copy of Certificate of Incorporation or Registration of Business Name

JAEPA FORM CO4

Exporter information document

JAPAN FTA | 15

A.B.N 85 008 391 795

EXPORTER AUTHORISED SIGNATORY LIST

BusinessName:……………….............................................................................................

Name(Please type with title)

Position Specimen Signature

1.

2.

3.

4.

5.

6.

7.

NOTE: Please advise if there are any subsequent additions or deletions to this list.

Please FAX or SCAN this page to us.

To obtain a Certificate of Origin, exporters must first be registered with the relevant issuing body. Registration is typically free and simple (example on pages 13 - 14). Fees are payable for the issue of Certificates of Origin. The fees vary for members and non-members of either ACCI or AIG. Fee details are obtainable directly from the issuing body. It is important to note Certificates of Origin are issued by an authorised body and these are based on information and declarations made by exporters. An incorrect declaration may result in sanctions due to non-compliance. An incorrect declaration may be viewed in severe cases as an act of fraud, with serious consequences.

16 | JAPAN FTA

The market Due to decreasing competitiveness in the domestic farm sector, global climate change, natural disasters and the opening up of the import market, Japan has steadily increased import volumes in order to secure sufficient supply to meet the country’s demand.

Self-sufficiency of food production in Japan remains relatively low - the rate on a calorific basis in 2013 was 39 per cent, the same percentage rate as in 2012 (Source: Ministry of Agriculture, Forestry and Fisheries, FY2013 Annual Report on Food, Agriculture and Rural Areasin Japan, 2014). Both size of the planted area and production volume of vegetables significantly declined by over 25 per cent in 2013 compared to the previous year, which has resulted in the lower self-sufficiency rate. (Source: Ministry of Agriculture, Forestry and Fisheries, Self-sufficiency 2013, P2, 2013)

The value of the cut vegetable market is estimated to be around JPY180 billion and has grown over the past few years, by approximately 30 per cent per year. (Source: Agriculture & Livestock Industries Corporation, Cut vegetable demand structure fact-finding investigation, P28, 2014).

With the increase of single households and a high demand for convenience, a large number of packed cut vegetables and fruit are appearing in retail stores and fruit is being sold in some vending machines.

The Great East Japan Earthquake and subsequent tsunami in March 2011 caused production and supply shortages of fresh vegetables in the Tohoku area. Due to rising food safety and security concerns over possible longer term radiation threats to food production, the need for imports has increased. Although production capacity in the Tohoku area has recently improved through reconstruction efforts, consumers’ negative perceptions and misinformation about food production remains.

The price remains higher for domestic fresh produce rather than imported, as Japanese farming efficiencies are lower than other countries, due to small production yields and high labour costs. Japanese demand for imported produce remains high, although there is still a niche market where consumers are willing to pay a higher price to support the domestic industry. Quality produce that is fresh and safe is absolutely essential to consumers and some consider domestic produce to fill this criteria.

Japanese growers have spent considerable time and energy in improving their products based on taste, appearance and development of production know-how to supply out of season produce.

Each growing region has their own brand of fresh vegetables, which adds value to sales and creates competition. In contrast, when selling vegetables for processing and food service, the price and consistency of large volumes of supply become more important than promoting brand names. Imported vegetables which are more price competitive tend to satisfy this demand.

CASE STUDY

F R U I T A N D

V E G E TA B L E S

TO JA PA N

The Japanese market for

fresh fruit and vegetables

has traditionally been

dominated by domestic

suppliers, with imports

limited to a narrow range

of products.

18 | JAPAN FTA

The total value of vegetables (HS code 07) imported in 2013 was JPY244.7 billion, an increase of 11.4 per cent compared to the previous year. In terms of value, China followed by the US, accounted for about 69 per cent of Japan’s total vegetable imports in 2013. In the same year, Australia ranked 12th for importing vegetables, with a value of JPY2.18 billion. The main imported vegetables were frozen vegetables and fresh vegetables, which are also grown in Japan where onions, carrots, cabbage and tomatoes. (Source: Ministry of Finance, Japanese Customs, Trade statistics for Japan, Sept 2014)

The total value of fruit and nuts (HS code 08) imported in 2013 was JPY289.6 billion, an increase of 14 per cent compared to the previous year. In terms of value, the US followed by the Philippines accounted for about 62 per cent of Japan’s total fruit imports in 2013. In the same year, Australia ranked sixth for importing fruit, with a value of JPY6.7 billion. The main fresh fruit imports were bananas, nuts, citrus, grapefruit, grapes, pineapples, kiwifruit and stone fruit.

Fresh fruit imports are predominantly supplied by only a few countries:

• over 96 per cent of grapefruit from the USA and South Africa;

• 95 per cent of kiwifruit from New Zealand;

• 90 per cent of oranges from the USA and Australia; and

• 90 per cent of pineapples and bananas were from the Philippines.

(Source: Ministry of Finance, Japanese Customs, Trade statistics for Japan, Sept 2014).

Opportunities Japanese consumers are interested in high quality, fresh, clean, safe and value-for-money produce from overseas.

Australia has a number of competitive advantages when exporting fresh fruit and vegetables:

• Supply of counter seasonal produce;

• Several Japanese varieties are grown in Tasmania and exported to Japan;

• Australia’s diverse climate and soil varieties, enable the harvesting of a wide variety of produce and production with low levels of chemical fertilisers;

• Consumer awareness of Australia’s clean, green environment and low chemical usage which adds to Australia’s appeal as a supplier of safe foods;

• Less shipping time compared to other countries in the southern hemisphere which leads to the supply of fresh produce with superior quality;

• Improved domestic infrastructure for delivery of imported products into Japan; and

• The deregulation of Japanese plant quarantine laws which is easing restrictions and opening up markets for new products.

Competitive environment The US remains the top exporter to Japan for some products in the fresh vegetable and fruit sectors. However, China and other Asian and southern hemisphere countries have become major suppliers, increasing both the range and volume of fresh fruit and vegetables imported into Japan.

China is recognised as one of the lowest-cost suppliers of vegetables, with other overseas producers unable to compete on price. However, there have been cases of Chinese produce being restricted or banned, due to levels of chemical residue and several food safety issues.

Australia is also facing stronger competition from Chilean and South African producers due to their location in the southern hemisphere. They are taking advantage of counter seasonality by supplying similar types of products at more competitive prices.

Tariffs, regulations and customs When the Japan Australia Economic Partnership Agreement (JAEPA) entered into force, there were immediate tariff elimination on the vast majority of Australia’s vegetables, fruit and nuts. For example, tariffs on macadamia nuts and asparagus, worth $16.2 million and $13.5 million in 2013 respectively, were eliminated.

Exporters are advised to look closely at tariff rates before exporting to Japan. Some fresh fruit and vegetables will attract a seasonal tariff, depending on the time at which they are imported.

of imported oranges to Japan come from either Australia or the USA

90%

JAPAN FTA | 19

Industry standards The Japanese Government prohibits importers of fresh fruit and vegetables where soil is evident and plants have soil attached or produce contains evidence of pests and pathogens.

Under the Plant Protection Act’s designated quarantine procedures, fresh vegetables and fruit are checked by the Ministry of Agriculture, Forestry and Fisheries’ (MAFF) Plant Protection Station. This includes a phytosanitary inspection which screens for contamination by any pests or harmful plants. For details of the quarantine procedures, visit the Plant Protection Station.

The Ministry of Health, Labour and Welfare (MHLW) introduced a list system, prohibiting the distribution of food containing agricultural chemicals (pesticides, feed additives and veterinary drugs) above a certain level of Maximum Residue Limits (MRLs).

More information about the list system is available on the Ministry of Health, Labour and Welfare website:

• An introduction of the positive list system

• List of Maximum Residue Limits

• Further details about the system

Marketing your products and services

Market entry Market entry strategies will vary according to products and segments and exporters should consider the following points:

• Promote Australia’s competitive advantages in counter seasonal, climate, soil variation and ‘clean, green and safe’ image;

• Secure local representation where possible;

• Emphasise shared time zones, which allow for rapid business communications;

• Offer various options for shipment routes – direct or trans-shipment;

• Provide regular information about climate, growing and harvest conditions and traceability including use of chemicals;

• Provide details of produce conditions before shipment and obtain feedback from importers after landing;

• Obtain agreement for supply contracts throughout the growing season;

• Offer produce grown in different locations to maintain consistency of supply;

• Agree to a trial shipment - a step towards securing long term supply contracts;

• Frequent visits to the market and follow-up with customers regularly; and

• Awareness of customer preferences and needs through research and communication.

The use of technology to support operations in importing is increasing, although direct online trading is not yet an option. Many importers use email and the internet to check produce quality by digital photo before shipping and on arrival. Face-to-face contact and the building of personal relationships still heavily influence buying decisions.

Distribution channels Distribution channels and importers vary according to the nature of the product and end user. Typical distribution channels begin with the growers, then the packers and/or exporters, fruit and vegetable importers and finally, the Japanese trading companies. From that point onwards, produce will go to either wholesale market operators, food processing companies, retailers and/or restaurants.

Other distribution options can bypass wholesalers and go directly to retailers, particularly large supermarket chain stores, food processing companies or restaurant chain outlets.

An increasing trend is for grouped supermarkets with a large number of stores that have considerable buying power to import directly from growers and packers. However, this channel is only suitable for produce that can be imported directly, with minimal handling and storage requirements.

20 | JAPAN FTA

We have compiled tariff rates from the following Free Trade Agreements, to compare the advantages that Australia has when entering the Japanese market.

Located at the end of this document, it is very detailed and intended to be viewed on-screen. Zoom-in to view the details.

1. ASEAN-Japan Comprehensive Economic Partnership

2. Japan-Brunei Free Trade Agreement

3. Japan-Chile Economic Partnership Agreement

4. Japan-India Comprehensive Economic Partnership Agreement

5. Japan-Indonesia Economic Partnership Agreement

6. Japan-Malaysia Economic Partnership Agreement

7. Japan-Mexico Economic Partnership Agreement

8. Japan-Peru Free Trade Agreement

9. Japan-Philippines Economic Partnership Agreement

10. Japan-Singapore Economic Agreement for a New-Age Partnership

11. Japan-Switzerland Economic Partnership Agreement

12. Japan-Thailand Economic Partnership Agreement

13. Japan-Viet Nam Economic Partnership Agreement

View the Japan Comparative Tariff Table

22 | JAPAN FTA

F TA S W I T H OT H E R

N AT I O N S

Japan has the

following free trade

agreements (or

equivalent) with

countries other

than Australia:

Japan – ASEAN

Name of Agreement: ASEAN-Japan Comprehensive Economic Partnership Agreement

Effective date: 1 December 2008

Link to further information: http://www.mofa.go.jp/policy/economy/fta/asean.html

This is a regional, not a bilateral agreement, therefore different considerations for products origin acceptability criteria may apply. The ASEAN-Japan Comprehensive Economic Partnership (AJCEP) was signed in April 2008. ASEAN comprises 10 nations: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar, Philippines, Singapore, Thailand and Vietnam. The Agreement covers trade in goods, trade in services, investment, and economic cooperation in such fields as intellectual property as well as agriculture, forestry and fisheries.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils: Most items are duty free. Animal fats and oil (HS code 1501.90) attract a duty rate of 1.2%Fish oil (excluding liver) HS code 1504.20, but the rates are quite low at either 1.3% or 0.76 yen/kg, whichever is the greater. Margarine attracts a duty rate of 29.8%.

Meat: Sheep meat from ASEAN does not attract duties. Beef is not included in the agreement.

Dairy: Cheese and curd are subject to duty rates between 22.4% and 40%. Milk and Cream attract a 21.30% duty rate.

Horticulture products: These are not included in the agreement, consequently no special provisions exist.

Textiles: Mainly duty free, but footwear attracts duty rates from 0.6% to 30%.

Cosmetics and Petroleum: These do not attract duties.

Fruit: Lemons and lime and avocado are duty free. Fresh bananas attract duty rates between 11.80% and 20.90%. Oranges attract duty rates between 7% and 14% depending on the time of export during the year. Mandarins are subject to a duty rate of 7.4%. Grapefruit attract a duty rate of 1.8%. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 23.8%.

Live animals: Live cattle pure bread breeding animals are duty-free.

Alcohol: Malt beer does not attract duty, but wine does at rates between 8.4% and 13% or 10.06 yen/kg whichever is the greater, subject to a maximum customs duty of 50%.

Manufactured goods, medicaments, and wool: These items are duty free.

Vegetables: These are duty free except for potatoes frozen (HS code 0710.10) attracting 1.5% duty and dried onion powder which attracts 5.70% duty.

Indirect benefits• Enhancing economic cooperation between the

two countries in wide-ranging areas by promoting liberalization and facilitation of trade and investment;

• Advancing cooperation in such areas as energy resources; and• Improving the business environment and human

resource development.

24 | JAPAN FTA

Japan – Brunei

Name of Agreement: Japan Brunei Economic Partnership Agreement (JBEPA)

Effective date: 31 July 2008

Link to further information: http://www.mofa.go.jp/policy/economy/fta/brunei.html

Based on the EPA between Japan and Brunei, the tariff is scheduled to be eliminated for roughly 99.9% of the value of commerce between the two countries (approx. 99.94% of export from Japan and approx. 99.99% of import from Brunei) within 10 years from enforcement of the agreement, that is, by 2018. The majority of trade from Brunei to Japan is cue oil and liquefied natural gas, both of which are duty free.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:The only item attracting duty is fish oil (excluding liver) HS code 1504.20, but the rates are quite low at either 1.3% or 0.76 yen/kg, whichever is the greater.

Meat:Sheep meat from Brunei does not attract duties. Beef is not included in the agreement, however Brunei would not be a significant competitor.

Dairy and Horticulture products: These are not included in the agreement, consequently no special provisions exist.

Textiles:Mainly duty free, but footwear is not part of the agreement.

Cosmetics:These do not attract duties.

Petroleum:Duty free except refined petroleum with a duty rate between 0% and 0.7% or 433.45 yen/kl.

Fruit:Lemons and lime and avocado are duty free. Fresh bananas are not part of the agreement. Oranges attract duty rates between 7% and 14% depending on the time of export during the year. Mandarins are subject to a duty rate of 7.4%. Grapefruit attract a duty rate of 1.8%. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 2.5%.

Live animals:Live cattle pure bread breeding animals are duty-free.

Alcohol:Malt beer does not attract duty, but wine does at rates between 8.4% and 13% or 10.06 yen/kg whichever is the greater.

Manufactured goods, medicaments, and wool: These items are duty free.

Vegetables:These are duty free except for dried onion powder which attracts 3.90% duty.

Indirect benefits• Enhancing economic cooperation between the two

countries in wide-ranging areas by promoting liberalization and facilitation of trade and investment;

• Advancing cooperation in such areas as energy resources; and• Improving the business environment and human

resource development.

JAPAN FTA | 25

Japan – Chile

Name of Agreement: Japan Chile Economic Partnership Agreement (JCEPA)

Effective date: 3 September 2007

Link to further information: http://www.mofa.go.jp/policy/economy/fta/chile.html

This agreement eliminates most tariffs on Chilean origin goods. Some agricultural items, e.g. dairy and some fruit, are excluded from the agreement. Tariffs remain on some agricultural items, some of which have been liberalised through quota applications. The agreement includes government procurement, investment and services sectors.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:These are largely duty free, but some are not included in the agreement, e.g. soya bean oil, nut oil and margarine, consequently no preferential treatment is offered for these items.

Meat:Beef frozen (HS code 02.02) attracts duty at 30.8% for the pooled quota. Chilean sheep meat does not attract duties.

Dairy and Horticulture products:These are not included in the agreement, consequently no special provisions exist, except for cereals 1005.10 that attract duty at 0.41 yen/kg.

Textiles: Mainly duty free, but footwear attracts duty rate between 0% and 2.2%.

Cosmetics:These do not attract duties.

Petroleum:Mainly duty free, except for refined petroleum that attracts a duty between 0% and 300.55 yen/kl.

Fruit:Preferential duty rates apply to lemons and lime and avocados that are duty free. Grapefruit attract a duty rate of 2.3%. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 1.1%.

Live animals:Live cattle pure bread breeding animals are duty-free.

Alcohol:Malt beer does not attract duty, but wine does at rates between 0% and 11.2% or 8.63 yen/kg whichever is the greater.

Manufactured goods, medicaments, and wool:These items are duty free.

Vegetables:These are duty free except for dried onion powder which attracts 3.40% duty.

Indirect benefits• Subject to certain thresholds, the Japanese Government

procurement market will be open to Mexican exporters;• Increase in cross-border flows of goods, persons,

investment and services; • Strengthening strategic economic partnership between

the two countries; and• Enhanced protection of intellectual property, competition

policy and the improvement of business environment.

26 | JAPAN FTA

Based on the Japan-India EPA, the tariff is scheduled to be eliminated approximately 94% of the value of the trade between the two countries (approximately 90% of exports from Japan and approximately 97% of imports from India) within 10 years from the entry into force of the agreement. Tariff elimination on implementation for products such as durian, asparagus, lobsters, shrimps and prawns. Gradual tariff reduction for items such as curry, capsicum, dogfish and other sharks and sea bass. Items such as rice, wheat, beef, pork and wine are excluded from the agreement.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:Most items are duty free. Animal fats and oil (HS code 1501.90) attract a duty rate of 2.9%. Fish oil (excluding liver) HS code 1504.20, attract duty rates at either 3.2% or 1.91 yen/kg, whichever is the greater. Marine mammals fat and oils (HS code 1504.30) attract a duty rate of 1.6%.

Meat:Sheep meat from India does not attract duties. Beef is not included in the agreement.

Dairy and Horticulture products:These are not included in the agreement, consequently no special provisions exist.

Textiles:Mainly duty free, but footwear attracts duty rates from 3% to 10.9%.

Cosmetics:These do not attract duties.

Petroleum:This is duty free except for refined petroleum which attracts a duty rate between 0% and 3.5% or 535.91 yen/kl.

Fruit:Lemons and lime and avocado are duty free. Oranges are subject to duty rates between 10% and 20% depending on the time of export during the year. Grapefruit are subject to 4.5% duty. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 5.5%.

Japan – India

Name of Agreement:Japan- Viet Nam Economic Partnership Agreement (JVEPA)

Effective date: 1 August 2011

Link to further information: http://www.mofa.go.jp/policy/economy/fta/india.html

28 | JAPAN FTA

Live animals:Live cattle pure bread breeding animals are duty-free.

Alcohol:This is not included in the agreement, consequently no special provisions exist.

Manufactured goods, medicaments, and wool: These items are duty free.

Vegetables:These are duty free except for potatoes frozen (HS code 0710.10) attracting 2.3% duty. Cabbage, cauliflower and other edible brassica (Hs code 0704) attract duty between 0% and 1.4% and dried onion powder attracts 5.6% duty.

Indirect benefits• Increase investment opportunities and strengthen protection

for investments and investment; • Activities in the two nations; • Ensure protection of intellectual property and promote

cooperation in the field thereof; • Promote cooperation for the effective enforcement

of competition laws in each Party; • Improve business environment in each Party; • Indian contractual service suppliers (CSS), independent

professionals, such as accountants, R&D service providers, tourist guides, market researchers and management consulting firms, now can provide services in Japan.

The agreement eliminates approximately 92% of tariffs (by value), with a significant proportion effective immediately on implementation. Indonesia’s major export items, e.g. tropical fruits, textiles and footwear will progressively attract less duty. Automotive, electronic and construction sectors are set to benefit from the agreement. The Agreement includes investment rules, intellectual property rights, government procurement and improving the business environment.

Direct BenefitsMinerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:The only item attracting duty is fish oil (excluding liver) HS code 1504.20, but the rates are quite low at either 1.3% or 0.76 yen/kg, whichever is the greater.

Meat:Indonesian sheep meat does not attract duties. Beef is not included in the agreement, however Indonesia would not be a significant competitor.

Dairy and Horticulture products:These are not included in the agreement, consequently no special provisions exist.

Textiles:Mainly duty free, but footwear attracts duty rate between 0% and 4.4%.

Cosmetics:These do not attract duties.

Petroleum:Duty free except refined petroleum with a duty rate between o% and 3.5%.

Fruit:Lemons and lime and avocado are duty free. Fresh bananas are duty free for the pooled quota, otherwise duty rate vary between 10% and 20%. Oranges attract duty rates between 7% and 14% depending on the time of export during the year. Mandarins are subject to a duty rate of 7.4%. Grapefruit attract a duty rate of 1.8%. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 2.2%.

Live animals:Live cattle pure bread breeding animals are duty-free.

Alcohol:Malt beer does not attract duty, but wine does at rates between 8.4% and 13% or 10.06 yen/kg whichever is the greater.

Manufactured goods, medicaments, and wool:These items are duty free.

Vegetables:These are duty free except for dried onion powder which attracts 3.90% duty.

Indirect benefits• Enhancing the cross-border flow of goods, services,

investment and natural persons between the two countries;• Bilateral capacity building cooperation in the fields of

mutual interest including those of manufacturing industry, agriculture, forestry and fisheries;

• Strengthening of business partnership between Japanese and Indonesian enterprises;

• Strengthened intellectual property rights; and• Subject to certain thresholds, the Japanese Government

procurement market will be open to Indonesian exporters.

Japan – Indonesia

Name of Agreement:Japan Indonesia Economic Partnership Agreement (JIEPA)

Effective date: 1 July 2008

Link to further information: http://www.mofa.go.jp/policy/economy/fta/indonesia.html

30 | JAPAN FTA

This agreement eliminated approximately 97% (on a trade-value basis) of both countries’ tariffs. Tariffs remain on some agricultural items, some of which have been liberalised through quota applications. Some products, e.g. dairy and horticulture, are not captured by JMEPA. The agreement comprehensively covers investment and services sectors.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:Margarine is the only item attracting duty at 25%.

Meat:Beef is not included in the agreement and may be subject to duty rates of up to 50%. Malaysian sheep meat does not attract duties.

Dairy and Horticulture products:These are not included in the agreement, consequently no special provisions exist.

Textiles, Cosmetics and Petroleum:These do not attract duties.

Fruit:Malaysian bananas enter the Japanese market duty free under pooled quota, otherwise they are subject to duty rates between 10% and 20% depending on the time of export during the year. Oranges attract duties at various levels (5% to 10%) depending on the time of export during the year. Mandarins attract 5.3% duty.

Live animals:Duty-free, although it is unlikely Malaysia will present as a significant competitor in this segment.

Alcohol:Malt beer does not attract duty, but wine does at rates between 0% and 9.3% or 7.19 yen/kg whichever is the greater.

Manufactured goods, medicaments, and wool:These items are duty free.

Vegetables:These are duty free except for dried onion powder which attracts 2.80% duty.

Indirect benefits• Strengthening of intellectual property protection;• Mutual co-operation in regulatory areas and enhanced

transparency and regulatory stability;• More liberal persons movement arrangements between

the two nations; and• Strengthening of industrial sectors and co-operation

in both nations.

Japan – Malaysia

Name of Agreement: Japan Malaysia Economic Partnership Agreement (JMEPA)

Effective date: 13 July 2006

Link to further information: http://www.mofa.go.jp/policy/economy/fta/malaysia.html

JAPAN FTA | 31

Japan’s trade relationship with Mexico is mature. The current agreement eliminates tariffs on 90% of goods that account for approximately 96% of two way trade. Almost all Mexican products enter Japan duty free with the exception of a few agricultural products. Some of these agricultural products will be liberalised through quota applications.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:Essentially do not attract Japanese duty on entering the market.

Meat:Beef frozen (HS code 0202) for the pooled quota attracts between 30.8% and 34.6% duty. Beef fresh (HS code 0201) for the pooled quota (excluding quarter) attracts between 30.8% and 34.6% duty. Sheep meat does not attract duties.

Dairy and Horticulture products:Essentially do not attract Japanese duty on entering the market.

Textiles, Cosmetics and Petroleum:Essentially do not attract Japanese duty on entering the market.

Fruit:Mainly duty free. Oranges attract duties at various levels (5% to 10%) depending on the time of export during the year and are subject to quota.

Live animals:Essentially do not attract Japanese duty on entering the market.

Alcohol, Manufactured goods, Medicaments, Vegetables and Wool:Essentially do not attract Japanese duty on entering the market.

Indirect benefits• Subject to certain thresholds, the Japanese Government

procurement market will be open to Mexican exporters;• Increase cooperation in a number of areas, including

vocational education and training, agriculture, tourism, and the environment;

• More liberal persons movement arrangements between the two nations; and

• Strengthening of industrial sectors and co-operation in both nations.

Japan – Mexico

Name of Agreement: Agreement between Japan and the United Mexican States for the strengthening of the economic partnership (JUMSEPA)

Effective date: 1 April 2005

Link to further information: http://www.mofa.go.jp/policy/economy/fta/mexico.html

32 | JAPAN FTA

Based on the Japan-Peru EPA, the tariff is scheduled to be eliminated approximately 99% of the value of the trade between the two countries (approximately 99% of exports from Japan and approximately 99% of imports from Peru) within 10 years from the entry into force of the agreement Tariff elimination on implementation for products such as fresh asparagus and wood products. Gradual tariff reduction for items such as processed asparagus, oranges and jumbo flying squid (docidicus gigas). Tariff quotas apply to products such as pork, chicken and maize (non-alcoholic beverages or confectionery). Items such as rice, wheat and sugar are excluded from the agreement.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:Most items are duty free. Animal fats and oil (HS code 1501.90) attract a duty rate of 1.6%.

Meat:Sheep meat from Peru does not attract duties. Beef is not included in the agreement.

Dairy: These are not included in the agreement, consequently no special provisions exist.

Horticulture products:Cereals (HS code 10.00) for the Pooled Quota (for manufacture of confectionery or for manufacture of non-alcoholic beverages) these are duty free. HS code 1005.10 attracts a duty rate of 2.05 yen/kg.

Textiles:Mainly duty free, but footwear attracts duty rates from 1.7% to 10.9%.

Cosmetics and Petroleum: These do not attract duties.

Fruit:Lemons and lime and avocado are duty free. Bananas attract duty between 4.5% and 9.1% depending on the time of export during the year. Oranges are subject to duty rates between 10% and 20% depending on the time of export during the year. Grapefruit are subject to 6.3% duty. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 5.5%.

Japan – Peru

Name of Agreement: Japan Peru Economic Partnership Agreement

Effective date:1 March 2012

Link to further information: http://www.mofa.go.jp/policy/economy/fta/peru.html

34 | JAPAN FTA

Live animals: Live cattle pure bread breeding animals are duty-free.

Alcohol:Malt beer is duty free. Wine attract duty between 0% and 18.6% or 14.38 yen/kg, whichever is the greater.

Manufactured goods, medicaments, and wool: These items are duty free.

Vegetables:These are duty free except for potatoes frozen (HS code 0710.10) attracting 2.1% duty and dried onion powder attracts 4.1% duty.

Indirect benefits• Provisions for ensuring the transparency of customs procedures,

the proper application of customs-related laws, the framework for securing quick clearance of goods, and the promotion of bilateral cooperation and intelligence exchange;

• Provisions for international standards, compulsory standards, conformity assessment procedures, technical cooperation, transparency, intelligence exchange, etc., to expand and promote the trade between two countries;

• Ensuring a fair access to telecommunications infrastructures, number portability, treatment by major suppliers, etc. for service providers of the other signatory nation;

• Provisions for an approval of entry and temporary stay of the persons from the other signatory nation for business purposes, a simplification of conditions and procedures, and improvement of transparency;

• Ensuring adequate, effective and non-discriminate protection of intellectual property rights, which goes far beyond the commitment level in WTO;

• Provision for improvement of business environment; and • Bilateral cooperation in 8 areas (trade and investment

promotion, industry, fisheries, science and technology and environment, information and communications technology, tourism, agriculture, transport, and other fields to be mutually agreed by the Parties).

Direct Benefits Minerals: Essentially do not attract Japanese duty on entering the market.

Fats and Oils:Most items are duty free. Fish oil (excluding liver) HS code 1504.20, but the rates are quite low at either 1.3% or 0.76 yen/kg, whichever is the greater.

Meat:Sheep meat from ASEAN does not attract duties. Beef is not included in the agreement.

Dairy: These are not included in the agreement, consequently no special provisions exist.

Horticulture products: Sugar (Hs code 1701.13, 1701.14) for the Pooled Quota (Put up in containers for retail sale, not exceeding a net weight of 1kg) 17.65yen/kg.

Textiles:Mainly duty free, but footwear attracts duty rates from 0% to 4.4%.

Cosmetics:These do not attract duties.

Petroleum:These are duty free except for refined petroleum that attracts duty rates between 0% and 601.09 yen/kl.

Japan – Philippines

Name of Agreement: Japan Philippines Economic Partnership Agreement (JPEPA)

Effective date: 11 December 2008

Link to further information: http://www.mofa.go.jp/policy/economy/fta/philippines.html

The Agreement aims to strengthen the economic collaboration between the two countries by increasing the cross-border flows of goods, persons, investments and services. Tariffs on some items such as shrimps, prawns and asparagus will be immediately removed on implementation. Gradual elimination to zero tariff will occur for items such as fresh bananas, articles of apparel and clothing accessories. Some sensitive agricultural items are excluded form JPEPA, such as rice, wheat and milk.

36 | JAPAN FTA

Fruit:Lemons and lime and avocado are duty free. Fresh bananas attract duty rates between 3.6% and 18.4% depending on their type (as certified by the Philippine government) and what time of the year they are exported. Oranges attract duty rates between 7% and 14% depending on the time of export during the year. Mandarins are subject to a duty rate of 7.4%. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 2.2%.

Live animals:Live cattle pure bread breeding animals are duty-free.

Alcohol:Malt beer does not attract duty, but wine does at rates between 0% and 13% or 10.06 yen/kg whichever is the greater.

Manufactured goods, medicaments, and wool:These items are duty free.

Vegetables:These are duty free except for potatoes frozen (HS code 0710.10) attracting 1.5% duty and dried onion powder which attracts 1.6% duty.

Indirect benefits• Enhanced protection of intellectual property rights;• Controlling anti-competitive activities;• Improvement of the business environment; and• Cooperation in fields of mutual interest, such as human

resource development, financial services, information and communications technology, energy and environment, science and technology, trade and investment promotion, small and medium enterprises, tourism, transportation, and road development.

Textiles:Clothing, Cotton and Footwear do not attract duties.

Cosmetics:These do not attract duties.

Petroleum:Crude petroleum HS code 2709) and Petroleum Gas (HS code 2711) are allowed duty-free status, whereas Refined Petroleum (HS code 2710) has a duty range between 0 and 216.73 yen/kl.

Fruit:Oranges attract duties at various levels (5% to 12%) depending on the time of export during the year and are subject to quota. Mandarins attract 6.4% duty. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 1.3%.

Live animals: Duty-free, although it is unlikely Singapore will present as a significant competitor in this segment.

Alcohol:Malt beer does not attract duty, but wine does at rates between 7.2% and 11.2% or 8.63 yen/kg whichever is the greater.

Manufactured goods, medicaments, vegetables and wool:These items are duty free.

Indirect benefits• Subject to certain thresholds, the Japanese Government

procurement market will be open to Singaporean exporters;• Liberalisation of investment and movement of natural

persons. Singaporean nationals and permanent residents have guaranteed entry and stay in Japan to work and administer their investment under very favourable conditions;

• Co-operation in science and technology, media and broadcasting, electronic commerce, human resource development and SME management and promotion; and

• Promotion of mutual recognition (MRA) and co-operation in competition policies.

Japan –Singapore

Name of Agreement: Japan Singapore Economic Partnership Agreement (JSEPA)

Effective date: 30 November 2012

Link to further information: http://www.mofa.go.jp/region/asia-paci/singapore/jsepa.html

Japan has more than doubled its zero-tariff commitments to Singapore from 34 percent to 77 percent of total tariff lines. Reforms in agriculture continue to lag due to their political sensitivity in Japan and also their relative unimportance for Singapore.

Many items of Singapore origin are allowed into Japan duty-free, although Singapore is unlikely to be a significant supplier, if at all, for some of these.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:The only item attracting duty is fish oil (excluding liver) HS code 1504.20, but the rates are quite low at either 0.68% or 0.38 yen/kg, whichever is the greater.

Meat:Beef and sheep meat do not attract duties, but it is highly unlikely Singapore will feature as a significant player with these commodities.

Dairy and Horticulture products:These are not included in the agreement, consequently no special provisions exist.

38 | JAPAN FTA

Dairy:These are not included in the agreement, consequently no special provisions exist.

Horticulture products:Cereals (HS code 1005.10) attract a duty rate of 2.45 yen/kg.

Textiles:Mainly duty free, but footwear attracts duty rates from 0% to 10.2%.

Cosmetics and Petroleum:These do not attract duties.

Fruit:Lemons and lime and avocado are duty free. Grapefruit are subject to 2.7% duty. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 3.8%.

Live animals:Live cattle pure bread breeding animals are duty-free.

Alcohol:Malt beer does not attract duty, but wine does at rates between 0% and 14.9% or 11.50 yen/kg whichever is the greater.

Manufactured goods, medicaments, and wool:These items are duty free.

Vegetables:These are duty free except for potatoes frozen (HS code 0710.10) attracting 2.3% duty. Babbage, cauliflower and other edible brassica (Hs code 0704) attract duty between 0% and 0.8% and dried onion powder attracts 4.5% duty.

Indirect benefits• Improved mutual market access for goods and services;• Enhanced conditions for investment activities;• Effective protection of intellectual property rights;• Promotion of electronic commerce;• Cooperation in the field of competition policy; and • Overall improved framework conditions and increased legal

security for economic relations between the two countries.

Japan – Switzerland

Name of Agreement: Japan-Switzerland Free Trade and Economic Partnership Agreement (JSFTEPA)

Effective date: 1 September 2009

Link to further information: http://www.mofa.go.jp/policy/economy/fta/switzerland.html

In addition to eliminating customs duties on 99% of Japan-Swiss trade (by value) within 10 years, the agreement extends to other areas, such as service and investment rules and liberalisation, e-commerce, business environment development and the introduction of a country-of-origin self-certification program for approved exporters. Tariffs on some items such as instant coffee and aromatic oil will be immediately removed on implementation. Gradual elimination to zero duty will occur for items such as roasted coffee, plastics. Leather and shoes will be gradually reduced but only to a 5% duty rate minimum. Quotas apply to products such as natural cheese, chocolate confectionery and cocoa preparations. Some sensitive agricultural items are excluded form JSFTEPA, such as rice, wheat and beef.

Direct BenefitsMinerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:Most items are duty free. Animal fats and oil (HS code 1501.90) attract a duty rate of 1.7%. Fish oil (excluding liver) HS code 1504.20, but the rates are quite low at either 1.9% or 1.15 yen/kg, whichever is the greater. Marine mammals fat and oils (HS code 1504.30) attract a duty rate of 1%.

Meat:Sheep meat from Switzerland does not attract duties. Beef is not included in the agreement.

JAPAN FTA | 39

Dairy and Horticulture products:These are not included in the agreement, consequently no special provisions exist.

Textiles:Mainly duty free, but footwear attracts duty rate between 0% and 2.2%.

Cosmetics and Petroleum: These do not attract duties.

Fruit:Lemons and lime and avocado are duty free. Fresh bananas are duty free for the pooled quota, otherwise duty rate vary between 10% and 20%. Oranges attract duty rates between 6% and 12% depending on the time of export during the year. Mandarins are subject to a duty rate of 6.4%. Grapefruit attract a duty rate of 0.9%. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 1.1%.

Live animals:Live cattle pure bread breeding animals are duty-free.

Alcohol:Malt beer does not attract duty, but wine does at rates between 0% and 11.2% or 8.63 yen/kg whichever is the greater.

Manufactured goods, medicaments, and wool:These items are duty free.

Vegetables:These are duty free except for dried onion powder which attracts 3.40% duty.

Indirect benefits• Enhancing the cross-border trade in goods and services;• Facilitating movement of natural persons;• Creating new opportunities for investment;• Improving business environment;• Facilitating mutual recognition;• Protecting intellectual property; and• Facilitating bilateral cooperation in the fields of mutual interest.

Japan – Thailand

Name of Agreement: Japan Thailand Economic Partnership Agreement (JTEPA)

Effective date: 1 November 2007

Link to further information: http://www.mofa.go.jp/policy/economy/fta/thailand.html

Tariffs on 92.95% of Thai exports to Japan were reduced or eliminated or granted special quotas, comprising 98.06% of all tariff lines for Thai exports to Japan in 2006. Some agricultural items, e.g. fresh bananas, and pineapples have been liberalised through quota applications. Some agricultural items, e.g. dairy and horticulture are not included in the agreement. Other items such as gemstones and jewellery, textiles and apparel are duty free. The agreement includes movement of natural persons, investment and services sectors.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils: The only two items attracting duty are fish oil (excluding liver) HS code 1504.20, but the rates are quite low at either 0.6% or 0.38 yen/kg, whichever is the greater and soya bean oil with a duty rate of 11.88 yen/kg.

Meat: Thai sheep meat does not attract duties. Beef is not included in the agreement, however Thailand would not be a significant competitor.

40 | JAPAN FTA

Dairy:These are not included in the agreement, consequently no special provisions exist.

Horticulture products:These are not included in the agreement, consequently no special provisions exist.

Textiles:Mainly duty free, but footwear attracts duty rates from 0% to 10.2%.

Cosmetics and Petroleum:These do not attract duties.

Fruit:Lemons and lime and avocado are duty free. Grapefruit are subject to 2.7% duty. Frozen pineapples, berries, sour cherries, papaya and passionfruit duty rate range between 0% and 23.8%.

Live animals: Live cattle pure bread breeding animals are duty-free.

Alcohol:Malt beer does not attract duty, but wine does at rates between 0% and 14.9% or 11.50 yen/kg whichever is the greater.

Manufactured goods, medicaments, and wool:These items are duty free.

Vegetables:These are duty free except for potatoes frozen (HS code 0710.10) attracting 2.3% duty. Babbage, cauliflower and other edible brassica (Hs code 0704) attract duty between 0% and 0.8% and dried onion powder attracts 4.5% duty.

Indirect benefits• Cooperative measures for the protection of intellectual

property rights;• Control of anti-competitive activities;• Improvement of business environment; and• Cooperation including through capacity building in the fields

of agriculture, forestry and fisheries, trade and investment promotion, small and medium enterprises, human resource management and development, tourism, information and communications technology, environment, and transportation.

Japan – Vietnam

Name of Agreement: Japan- Viet Nam Economic Partnership Agreement (JVEPA)

Effective date: 1 October 2009

Link to further information: http://www.mofa.go.jp/policy/economy/fta/vietnam.html

JVEPA facilitates freer flows of goods, services, and investments. When the EPA comes into effect, at least 86% of agro-forestry- aquatic products and 97% of Vietnamese industrial products exported to Japan will benefit from preferential tariff rates. Tariff elimination on implementation for products such as durian and okra. Gradual tariff reduction for items such as spinach, sweet peppers, sweet corn and green tea. Quotas apply to products such as natural honey. Rice, wheat and marine products are excluded from the agreement.

Direct Benefits Minerals:Essentially do not attract Japanese duty on entering the market.

Fats and Oils:Most items are duty free. Animal fats and oil (HS code 1501.90) attract a duty rate of 1.7%. Fish oil (excluding liver) HS code 1504.20, but the rates are quite low at either 1.9% or 1.15 yen/kg, whichever is the greater. Marine mammals fat and oils (HS code 1504.30) attract a duty rate of 1%.

Meat:Sheep meat from Switzerland does not attract duties. Beef is not included in the agreement.

JAPAN FTA | 41

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1. This publication is issued and distributed in Australia by Australia and New Zealand Banking Group Limited (ABN 11 005 357 522) AFSL no. 234527 (“ANZ”), on the basis that it is only for the information of the specified recipient or permitted user of the relevant website (collectively, “recipient”). This publication may not be reproduced, distributed or published by any recipient for any purpose. It is general information and has been prepared without taking into account the objectives, financial situation or needs of any person. Before making an investment decision, recipients should seek independent financial, legal, tax and other relevant advice having regard to their particular circumstances. The views and recommendations expressed in this publication are the author’s. They are based on information known by the author and on sources which the author believes to be reliable, but may involve material elements of subjective judgement and analysis. Unless specifically stated otherwise: they are current on the date of this publication and are subject to change without notice; and, all price information is indicative only. Any of the views and recommendations which comprise estimates, forecasts or other projections, are subject to significant uncertainties and contingencies that cannot reasonably be anticipated. On this basis, such views and recommendations may not always be achieved or prove to be correct. Indications of past performance in this publication will not necessarily be repeated in the future. Neither ANZ nor its Affiliates accept any responsibility to inform you of any matter that subsequently comes to their notice, which may affect the accuracy, completeness or currency of the information in this publication. ANZ and its Affiliates expressly disclaim any responsibility and shall not be liable for any loss, damage, claim, liability, proceedings, cost or expense (“Liability”) arising directly or indirectly and whether in tort (including negligence), contract, equity or otherwise out of or in connection with this publication.2. ANZ has engaged Export Council of Australia ABN 98 004 378 287:, which is the author of this publication. All information is current as at (30/06/2016). Users should seek their own professional advice before acting on any material which may become obsolete.

1. This publication is issued and distributed in Australia by Australia and New Zealand Banking Group Limited (ABN 11 005 357 522) AFSL no. 234527 (“ANZ”), on the basis that it is only for the information of the specified recipient or permitted user of the relevant website (collectively, “recipient”). This publication may not be reproduced, distributed or published by any recipient for any purpose. It is general information and has been prepared without taking into account the objectives, financial situation or needs of any person. Before making an investment decision, recipients should seek independent financial, legal, tax and other relevant advice having regard to their particular circumstances. The views and recommendations expressed in this publication are the author’s. They are based on information known by the author and on sources which the author believes to be reliable, but may involve material elements of subjective judgement and analysis. Unless specifically stated otherwise: they are current on the date of this publication and are subject to change without notice; and, all price information is indicative only. Any of the views and recommendations which comprise estimates, forecasts or other projections, are subject to significant uncertainties and contingencies that cannot reasonably be anticipated. On this basis, such views and recommendations may not always be achieved or prove to be correct. Indications of past performance in this publication will not necessarily be repeated in the future. Neither ANZ nor its Affiliates accept any responsibility to inform you of any matter that subsequently comes to their notice, which may affect the accuracy, completeness or currency of the information in this publication. ANZ and its Affiliates expressly disclaim any responsibility and shall not be liable for any loss, damage, claim, liability, proceedings, cost or expense (“Liability”) arising directly or indirectly and whether in tort (including negligence), contract, equity or otherwise out of or in connection with this publication.

• 2. ANZ has engaged Export Council of Australia ABN 98 004 378 287:, which is the author of this publication. All information is current as at (30/06/2016). Users should seek their own professional advice before acting on any material which may become obsolete.

JAPAN COMPARATIVE TARIFF TABLE

INDUSTRY PRODUCTTARIFF CLASSIFICATION

GENERAL ASEAN AUSTRALIA BRUNEI CHILE INDIA INDONESIA MALAYSIA MEXICO PHILIPPINES PERU SINGAPORE SWITZERLAND THAILAND VIET NAM

VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS VIEW TARIFF DETAILS

TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016 TARIFF 2016

Alcohol Malt Beer 2203 6.40 yen/l 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Wine 2204-2205 21.3% -35% or 6.4 yen/ l - 201.6/l or 27 yen/kg

8.4%-13% or 10.06 yen/kg, whichever is the greater, subject to a maximum customs duty of 50%

0.00%-14.9% or 11.50 yen/kg, whichever is the greater

8.4%-13% or 10.06 yen/kg, whichever is the greater

0.00%- 4.58 yen/l, 11.2% or 8.63 yen/kg, whichever is the greater

NIA* 8.4%-13% or 10.06 yen/kg, whichever is the greater

0.00% -9.3% or 7.19 yen/kg, whichever is the greater

0.00% 0.00%-13% or 10.06 yen/kg, whichever is the greater

0.00%-18.6% or 14.38 yen/kg, whichever is the greater

7.2% - 11.2% or 8.63 yen/kg, whichever is the greater

0.00%-14.9% or 11.50 yen/kg, whichever is the greater

0.00%- 9.6%, 11.2% or 8.63 yen/kg, whichever is the greater

9.6%-14.9% or 11.5 yen/kg, whichever is the greater

Cosmetics Cosmetics 3303-3307 0.00%-6.7% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Dairy Butter 0405 35% NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA*

Cheese & Curd 0406 35%-40% 22.4% - 40% For the Pooled Quota and Intended for use as materials for processed cheese 0.00%. For the Pooled Quota 22.7% - 34.5%

NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA*

Mlk, Cream 0401.10, 0401.20 25% + up to 134 yen/kg

21.30% NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA*

Fats & Oils Animal Fats & Oils*

1501-1506 up to 10 yen/kg and/or 10%

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Animal or Vegetable Fats & Oils*

Chapter 15 0.00%-35% or up to 20.7 yen/kg

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Fish Oil (excl liver)

1504.20 0.00% 1.3% or 0.76yen/kg whichever is the greater

0.00% 1.3% or 0.76yen/kg, whichever is the greater

0.00% 3.2% or 1.91yen/kg, whichever is the greater

1.3% or 0.76yen/kg, whichever is the greater

0.00% 0.00% 1.3% or 0.76yen/kg, whichever is the greater

0.00% 0.6% or 0.38yen/kg, whichever is the greater

1.9% or 1.15yen/kg, whichever is the greater

0.6% or 0.38yen/kg, whichever is the greater

1.9% or 1.15yen/kg, whichever is the greater

Margarine 1517 35% 29.80% 27.40% NIA* NIA* NIA* NIA* 25% NIA* NIA* NIA* NIA* NIA* NIA* NIA*

Marine Mammals Fats & Oils Other

1504.30 10% 0.00% 0.00% 0.00% 0.00% 1.60% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 1% 0.00% 1%

Nut Oil 1508 17-20.7 yen/kg NIA* 8.50-10.40 yen/kg NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA*

Oil Seeds & Oleaginous Fruits

1207 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Soya Bean Oil Other 1507.9 20.70yen/kg NIA* 12.54yen/kg NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* 11.88yen/kg NIA*

Fruit Avocado 0804.40 3% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Bananas (fresh) 0803.90(If imported during the period from 1st April to 30th September)

40% 11.80% 14.5% NIA* NIA* NIA* For the Pooled Quota 0.00% Other 10%

For the Pooled Quota 0.00% Other 10%

0.00% Certified as being Inabaniko, Lakatan, Latundan, Morado, Pitogo, Saba or Senorita bananas by the Government of the Philippines 1.8% Other 8.4%

4.50% NIA* NIA* For the Pooled Quota 0.00% Other 10%

NIA*

0803.90(If imported during the period from 1st October to 31st March)

50% 20.90% NIA* NIA* NIA* NIA* For the Pooled Quota 0.00% Other 20%

For the Pooled Quota 0.00% Other 20%

0.00% Certified as being Inabaniko, Lakatan, Latundan, Morado, Pitogo, Saba or Senorita bananas by the Government of the Philippines 3.6% Other 18.4%

9.10% NIA* NIA* For the Pooled Quota 0.00% Other 20%

NIA*

Frozen Pineapples, Berries, Sour Cherries, Papayas, Passionfruit, whether with added sugar or not

08.11 10%-28% 0.00% -23.8% 0.00% - 10% 0.00% -2.5% 0.00% - 1.1% 0.00% - 5.5% 0.00% - 2.2% 0.00% 0.00% 0.00% - 2.2% 0.00% - 5.5% 0.00%-1.3% 0.00% - 3.8% 0.00% - 1.1% 0.00% -23.8%

Grapefruit 0805.40 (If imported during the period from 1st June to 30th November)

10% 1.80% 5% 1.80% 2.30% 4.50% 1.80% 0.00% 0.00% 0.00% 6.30% 0.00% 2.70% 0.90% 2.70%

0805.40(If imported during the period from 1st December to 31st May)

0.00% 1.80% 5% 1.80% 2.30% 4.50% 1.80% 0.00% 0.00% 0.00% 6.30% 0.00% 2.70% 0.90% 2.70%

Lemons & Lime 0805.50 20% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Mandarins 0805.20 20% 7.40% 13.80% 7.40% NIA* NIA* 7.40% 5.30% NIA* 7.40% NIA* 6.40% NIA* 6.40% 8.50%

Oranges 0805.10(If imported during the period from 1st June to 30th November)

40% 7% 11.6% 7% NIA* 10% 7% 5% For the Pooled Quota 5% 7% 10% 6% NIA* 6% 8%

0805.10(If imported during the period from 1st December to 31st May)

14% NIA* 14% NIA* 20% 14% 10% For the Pooled Quota 10% 14% 20% 12% NIA* 12% 16%

Horticulture Cereals 1000 Up to 50% or 402 yen/kg

NIA* Intended for use as materials for fodder and feed under the supervision of the customs administration 0.00%

NIA* 1005.10 - 0.41 yen/kg NIA* NIA* NIA* NIA* NIA* For the Pooled Quota (for manufacture of confectionery or for manufacture of non-alcoholic beverages) 0.00%. 1005.10 2.05 yen/kg

NIA* 1005.10 2.45 yen/kg NIA* NIA*

Durum Wheat 1101.00 106 yen/kg NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA*

Maize 1501.90 0.00% 1.20% 3.20% 0.00% 0.00% 2.90% 0.00% 0.00% NIA* 0.00% 1.60% 0.00% 1.70% 0.00% 1.70%

Sugar 1701 Up to 63.50 yen/kg NIA* 1701.14 Intended for refining, and content of sucrose by weight, in the dry state, corresponds to a polarimetric reading of less than 99.3 0.00%

NIA* NIA* NIA* NIA* NIA* NIA* 1701.13, 1701.14 For the Pooled Quota (Put up in containers for retail sale, not exceeding a net weight of 1kg) 17.65yen/kg

NIA* NIA* NIA* NIA* NIA*

Live Animals Live Cattle - Purebred Breeding Animals

0102.21.00 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Live Cattle - For Purposes Other Than Breeding

0102.29 45,000 - 75,000 yen each NIA* 36,000 - 51,000 yen each NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA* NIA*

Manufactured Goods

Manufactured Goods

Chapter 84-85 0.00%-3.9% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Meat Beef (frozen) 0202 50% NIA* 27.50% NIA* For the Pooled Quota 30.8% NIA* NIA* NIA* For the Pooled Quota 30.8% - 34.6%

NIA* NIA* NIA* NIA* NIA* NIA*

Beef (fresh) 0201 50% NIA* 30.50% NIA* NIA* NIA* NIA* NIA* For the Pooled Quota (excluding quarter) 30.8% -34.6%

NIA* NIA* NIA* NIA* NIA* NIA*

Sheep 0204 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Medicaments Medicaments Chapter 30 0.00%-5.6% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Minerals Aluminium Ores & Concentrates

2606.00.00 NIA* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Coal 2701 NIA* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Copper Ores & Concentrates

2603 NIA* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Gold & Gold Products

7108 NIA* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Iron Ores & Concentrates

2601 NIA* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Nickel Ores & Concentrates

2604 NIA* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Silver Ores & Concentrates

2616.10 NIA* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Uranium Ores & Concentrates

2612 NIA* 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Petroleum Crude Petroleum 2709 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Petroleum Gas 2711 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Refined Petroleum 2710 0.00% 0.00% 0.00% 0.00% - 0.7% or 433.45 yen/kl 0.00%- 300.55 yen/kl 0.00% - 3.5% or 535.91 yen/kl 0.00%-3.5% 0.00% 0.00% 0.00% - 601.09 yen/kl 0.00% 0.00% -216.73 yen/kl 0.00% 0.00% 0.00%

Textiles Clothing Chapter 61-62 Up to 16.8% 0.00% 0.00%-8%. Gradual reduction to duty 0.00% from 1 April 2018

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Cotton Chapter 52 Up to 11.2% and/or 152 yen/kg

0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Footwear Chapter 64 Up to 60% or 4800 yen/pair

0.6%-30% 2.8%-30%. Gradual reduction on some goods to duty 0.00% from 1 April 2024

NIA* 0%-2.2% 3%-10.9% 0%-4.4% 0.00% 0.00% 0%-4.4% 1.7%-10.9% NIA* 0%-10.2% 0%-2.2% 0%-10.2%

Vegetables Asparagus 0709.20 5% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Cabbage, Cauliflower, Kale and similar edibale brassicas

0704 0.00%-5% 0.00% 0.00% 0.00% 0.00% 0.00%-1.4% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%-0.8% 0.00% 0.00%

Dried Onion Powder

0712.20 15% 5.70% 4.50% 3.90% 3.40% 5.60% 3.90% 2.80% 0.00% 1.60% 4.10% 3.40% 4.50% 3.40% 4.50%

Fresh Mushrooms of the Genus Agaricus

0709.51 5% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Globe Artichoke (fresh)

0709.91 5% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Olives (fresh) 0709.92 5% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Olives (preserved) 2005.70 7.2%-9.6% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Potatoes (fresh or chilled)

0701 5% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

Potataoes (frozen) 0710.10 10% 1.50% 4.30% 0.00% 0.00% 3.90% 0.00% 0.00% 0.00% 0.00% 2.10% 0.00% 2.30% 0.00% 2.30%

Wool Wool 5101 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%

* NIA = This item is Not Included in this FTA