What is Japan's tariff on imported agricultural products?

Japan, as an important market for the export of China's agricultural products, its agricultural tariff system has a great impact on China's agricultural trade. What about Japan's agricultural tariff system? What is the tariff rate of major agricultural products? This issue intends to make an introduction to this.

The tariff rate in Japan

Tariff is a tax levied on imported goods. Japan's tariff rates are national and agreed rates. The national tax rate includes the basic tax rate, the provisional tax rate and the preferential tax rate; the agreed tax rate includes the WTO agreement tax rate and the EPA (Economic Partnership Agreement) tax rate.

The tariff form of Japan

Japan's tariff forms are ad valorem tax, ad valorem tax, compound tax, option tax and seasonal tariff. Ad valorem tax is a tariff based on the price of imported goods, such as 38.5% ad valorem duty on beef; ad valorem duty is based on the quantity, weight, volume and so on of imported goods, such as 341 yen / kg for rice quota; compound tax is ad valorem tax plus ad valorem tax, for example, butter quota tariff is 29.8% 985 yen / kg. The option tax chooses the higher ad valorem and ad valorem duties, such as 50% or 12 yen / kg of corn quotas used to make starch; seasonal tariffs set two or more rates for goods with seasonal characteristics. 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 implements a tariff quota system, that is, zero tariff or low tax rate is imposed within a certain import quantity to ensure the provision of lower-priced products for domestic demanders; when the import quantity exceeds the quota, a higher tax rate is imposed to protect the interests of domestic producers.

Priority in the use of tariff rates

When using the tariff rate, there is a priority relationship between the national tariff rate and the agreed tariff rate: in addition to the preferential rate, the provisional tax rate is superior to the basic rate; which is the lower use of the national tax rate (except the preferential rate) or the agreed rate? Preferential tax rate and EPA tax rate, if the country of origin and other requirements are met, the EPA tax rate may be applied to the products of origin of the EPA Contracting parties, the preferential tax rate may be applied to the products of origin of developing countries, and the special preferential rate may be applied to the products of origin of the least developed countries.

Different countries have different tax rates on exports to Japan.

In view of the tariff preference system and tariff priority, the tax rates of agricultural products exported to Japan vary from country to country. Take small cod and coffee beans exported to Japan as an example: if they are developed countries (excluding parties to EPA), the tariff rate on minced meat for small cod exported to Japan is 4.2% and that for coffee beans is 12%. If it is a party to EPA, such as Mexico, the tariff rates are 4.2 per cent and 0 per cent respectively; in the case of developing countries, the tariff rates are 4.2 per cent and 10 per cent respectively; and in the case of least developed countries, the tariff rates are 4.2 per cent and 0 per cent respectively. For specific tax rates, please refer to the relevant tax rate table. Examples are as follows:

Tariff rates of major agricultural, forestry and water products in Japan

(1) Cereals and oils: Rice is a key protected product in Japan, with a tariff of 341 yen / kg outside the quota and zero import tariff within the quota, but in fact it is difficult for this part of rice to enter the Japanese market. The management of wheat and barley is similar to that of rice, with zero tariffs within quotas and tariffs outside quotas of 55 yen / kg and 39 yen / kg respectively. The intra-quota tariff of mixed beans (peas, red beans, lentils, broad beans, etc.) is 10%, and the extra-quota tariff is 354 yen / kg. The intra-quota tariff of peanuts is 10%, and the extra-quota tariff is 617 yen / kg. There is no tariff on soybeans and rapeseed.

(2) vegetables: the tariff rate of most fresh vegetables is 3% (such as tomato, onion, cucumber, spinach, cabbage, radish, eggplant, lettuce, carrots, etc.). The import duty of fresh onions is: CIF price (CIF price = imported goods price + transportation fee + insurance premium) ≤ 67 yen / kg, tariff rate is 8.5% ≤ 67 yen / kg < CIF price 73.7 yen / kg, tariff is (73.7 yen-CIF price) / kg, tariff is zero when 73.7 yuan / kg < CIF price. The tariff on frozen vegetables is 6%, 12%.

(3) fruits: the tariff on fresh apples is 17%, and the seasonal tariff on fresh oranges is 16% from June 1 to November 30 and 32% from December 1 to May 31 of the following year. The duty 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 eggs: the tariff on beef is 38.5%, the tariff on pork (part of meat) is: 482 yen / kg when CIF price ≤ is 64.53 yen / kg, 64.53 yuan / kg < CIF price ≤ 524yen / kg, tariff is (546.53 yen-CIF price) / kg, 524 yuan / kg < CIF price, tariff is 4.3%. The tariff on chicken is 8.5% and 11.9%, and that on eggs is 8% 21.3%.