What are the tariffs on agricultural products imported into Japan?
As an important market for China's agricultural exports, Japan's agricultural product tariff system has a major impact on China's agricultural trade, so what is Japan's agricultural product tariff system like? What are the tariff rates on major agricultural products? This issue intends to provide an introduction to this.
Japan's tariff rates
Tariffs are taxes levied on imported goods. Japan's tariff rates include national rates and conventional rates. National rates include basic rates, temporary rates and preferential rates; conventional rates include WTO conventional rates and EPA (Economic Partnership Agreement) rates.
Japan's tariff forms
Japan's tariff forms include ad valorem duties, specific duties, compound duties, alternative duties and seasonal tariffs. Ad valorem duties are tariffs levied on the basis of the price of imported goods; for example, the tariff on beef uses a 38.5% ad valorem duty. Specific duties are tariffs levied on the basis of the quantity, weight, volume, etc. of imported goods; for example, the out-of-quota tariff on rice uses a specific duty of 341 yen/kg. Compound duties are ad valorem duties plus specific duties; for example, the out-of-quota tariff on butter is 29.8% + 985 yen/kg. Alternative duties are the higher of the ad valorem duty and the specific duty; for example, the out-of-quota tariff on corn used to make starch is the higher of 50% or 12 yen/kg. Seasonal tariffs target goods with seasonal characteristics and set two or more tariff rates; for example, the tariff on fresh oranges is 16% from June 1 to November 30 and 32% from December 1 to May 31 of the following year.
In addition, Japan also operates a tariff quota system, that is, within a certain import quantity, zero tariffs or low tariff rates are applied to ensure that domestic demanders are provided with lower-priced products; when the import quantity exceeds the quota, a higher tariff rate is applied to protect the interests of domestic producers.
Priority relationship in the use of tariff rates
When using tariff rates, national rates and conventional rates have the following priority relationship: among national rates, apart from preferential rates, temporary rates take precedence over basic rates; between national rates (excluding preferential rates) and conventional rates, whichever is lower is used; for preferential rates and EPA rates, if requirements such as rules of origin are met, products originating in EPA contracting parties may apply the EPA rate, products originating in developing countries may apply the preferential rate, and products originating in least developed countries may apply the special preferential rate.
Different countries exporting to Japan face different tariff rates
In view of the tariff preference system and the priority relationship of tariff rates, the tariff rates on agricultural products exported to Japan differ by country. Taking small cod and coffee beans exported to Japan as an example: if it is a developed country (excluding EPA contracting parties), the tariff rate on minced meat of small cod exported to Japan is 4.2%, and the tariff rate on coffee beans is 12%; if it is an EPA contracting party such as Mexico, the tariff rates are 4.2% and 0 respectively; if it is a developing country, the tariff rates are 4.2% and 10% respectively; if it is a least developed country, the tariff rates are 4.2% and 0 respectively. For specific related tariff rates, please consult the relevant tariff schedules, as shown in the example below:
Tariff rates on Japan's main agricultural, forestry and fishery products
(1) Grain and oil categories: Rice is a key protected product in Japan, with an out-of-quota tariff as high as 341 yen/kg and a zero in-quota import tariff, but in practice this portion of rice finds it difficult to enter the Japanese market. The management of wheat and barley is similar to that of rice, with zero in-quota tariffs and out-of-quota tariffs of 55 yen/kg and 39 yen/kg respectively. For miscellaneous beans (peas, red beans, lentils, broad beans, etc.), the in-quota tariff is 10%, and the out-of-quota tariff is 354 yen/kg. For peanuts, the in-quota tariff is 10%, and the out-of-quota tariff is 617 yen/kg. Soybeans and rapeseed are subject to zero tariffs.
(2) Vegetable categories: The tariff rate on most fresh vegetables is 3% (such as tomatoes, onions, cucumbers, spinach, Chinese cabbage, radishes, eggplants, lettuce, carrots, etc.). The import tariff on fresh onions is: when the CIF price (CIF price = price of imported goods + freight + insurance) ≤ 67 yen/kg, the tariff rate is 8.5%; when 67 yen/kg < CIF price ≤ 73.7 yen/kg, the tariff is (73.7 yen - CIF price)/kg; when 73.7 yen/kg < CIF price, the tariff is zero. The tariff on frozen vegetables is 6%-12%.
(3) Fruit categories: The tariff on fresh apples is 17%; fresh oranges are subject to a seasonal tariff, 16% from June 1 to November 30 and 32% from December 1 to May 31 of the following year. The tariff on orange juice is 21.3% - (the higher of 29.8% and 23 yen/kg), and the tariff on apple juice is 19.1% - (the higher of 34% and 23 yen/kg).
(4) Poultry meat and egg categories: The tariff on beef is 38.5%; the tariff on pork (certain cuts) is: when the CIF price ≤ 64.53 yen/kg, the tariff is 482 yen/kg; when 64.53 yen/kg < CIF price ≤ 524 yen/kg, the tariff is (546.53 yen - CIF price)/kg; when 524 yen/kg < CIF price, the tariff is 4.3%. The tariff on chicken is 8.5% and 11.9%, and the tariff on eggs is 8%-21.3%.