I hereby promulgate the Law for Partial Amendments to the Customs Tariff Law.
Signed:HIROHITO, Seal of the Emperor
This thirty-first day of the third month of the twenty-six year of Showa (March 31, 1951)
Prime Minister
YOSHIDA Shigeru
Law No.110
Law for Partial Amendments to the Customs Tariff Law
The Customs Tariff Law (Law No.54 of 1910) shall be partially amended as follows:
Article 2 shall be amended as follows:
Article 2.
The value for assessment of duty on an article dutiable ad valorem shall be the price at which, at the time of exportation, that article or the article of the same kind is offered for sale in the exporting country, in the usual wholesale quantities and in the ordinary course of trade (excluding internal excise taxes to be remitted or rebated), plus ordinary expenses prior and incidental to the lading of such article on board the vessel at the port of export (including taxes or duties, if any) and ordinary freight as well as ordinary insurance covering the transportation of such article to the port of entry.
In case the value as provided for in the preceding paragraph can be determined on the basis of the invoice or any other required documents accompanying the import declaration, the value provided for in the same paragraph shall be determined on the basis of such documents.
When the import declaration is not accompanied with an invoice or any other required documents, when the statement on such documents cannot be accepted as true, or otherwise, when there are causes for regarding those documents as unreliable, the value for assessment of duty under paragraph 1, shall be determined on the basis of such value of the same kind or of a similar article recently arrived at a port of entry as is determined in accordance with the provision of the preceding paragraph.
The provision of the preceding paragraph shall apply also to a case where there is a long period of time between the arrival of an article at the port of entry and its importation into the country and there occur so great changes in its price during that period of time that it is considered highly improper to determine the value for assessment of duty on such article in accordance with paragraph 2.
In case it is impossible to determine the value for assessment of duty on an article in accordance with the provisions of the preceding paragraphs, the value for assessment of duty shall be the domestic wholesale price of an article of the same kind or of a similar article minus the import duty and other taxes as well as expenses incidental to delivery to the wholesale market.
In Articles 3, 4 and 5, "Imperial Ordinance" shall be amended as "Cabinet Order" .
Article 5-(2) paragraph 1 shall be amended as follows:
When the Government, after making necessary investigation in response to the complaints that Japanese industry has been injured or is in danger of being injured by the importation of articles for the purpose of dumping or by the dumping of the imported articles, confirms the fact of dumping, and considers it necessary to take action for the protection of such industry, it may, in accordance with what the provisions of Cabinet Order designate the article, and specify a period of time, and impose on the designated article a customs duty equivalent to the difference between the fair price and the dumping price, of such article, in addition to the duty based on such fair price.
In paragraph 2 of the same Article, "mentioned in said paragraph" shall be amended as "as provided for in the same paragraph" , and additional duty mentioned in said paragraph "as" import duty equivalent to an amount obtained by subtracting the amount of the duty previously paid on such articles from the amount of the duty as provided for in the same paragraph ";and in paragraph 3 of the same Article," additional"shall be deleted.
Article 6 shall be amended as follows:
Article 6.
The import duty on rice, hulled or unhulled, barley, wheat, or wheat flour, the import duty shall, when there is a cause falling under one of the following items, be reduced or remitted for such article and during such specific period of time as designated in accordance with the provisions of Cabinet Order:
-
1.
When the value for assessment of duty, as provided for in Article 2 paragraph 1, of rice, hulled or unhulled, barley, wheat or wheat flour, plus the import duty and expenses incidental to delivery in the domestic wholesale market, is generally higher than the wholesale price of the domestic product of the same kind and the same grade;
-
2.
When poor crop, natural disaster, a state of disturbances, or other emergency necessitates such reduction or remittance.
In Article 7, item 4 shall be amended as follows:
-
4.
Deleted.
Item 10 of the same Article shall be amended as follows:
-
10.
Those specimens or articles for reference which are exhibited in the institutions such as school, museum, show place, research institute, etc. operated by the State or a local public entity, or in private institutions of similar nature which have been designated by Cabinet Order, and have been approved by the Minister of Finance, or those articles which have been donated to one of those institutions to be used in the scientific research or for educational purposes.
Item 12 of the same Article shall be amended as follows:
-
12.
Articles of State Monopoly which are imported by the Government or Japan Monopoly Corporation.
Item 12-(2) of the same Article shall be deleted.
In item 14 of the same Article, "in view of the personal status of such travellers" shall be amended as "as for their personal use" .
Item 16 of the same Article shall be amended as follows:
-
16.
Personal effects, professional instruments, and usual other household furniture and household effects, which are usual and reasonable, of a person and/or family in transportation on account of a change of residence;
however, this shall apply to those which have actually been used abroad by them.
The proviso to item 17 of the same Article shall be amended as follows:
;excepting, however, those articles which have been exempted from import duty in accordance with the provisions of Article 8, or those articles which have been manufactured from the article as were exempted from or rebated on the import duty in accordance with the provision of Article 9 paragraph 1, which were used as raw material.
In item 18 of the same Article, "Ordinance" shall be amended as "Cabinet Order" .
In item 19 of the same Article, "which have been made on board such vessels," shall be added next to "manufactures thereof" , and "of a simple process" shall be deleted.
In item 22 of the same Article, "or aircraft" shall be added next to "vessels" , "the wreckage of such vessels" be amended as "the accident occurred to such vessels or aircraft" ;and the proviso to the same item shall be amended as follows:
;excepting, however, those articles which have been exempted from import duty in accordance with the provisions of Article 8 or in the manufacturing of which the articles, on which exemption of or a rebate of the import duty has been granted under the provision of Article 9 paragraph 1, have been used as raw material.
Item 23 of the same Article shall be amended as follows:
-
23.
Deleted.
Item 24 of the same Article shall be amended as follows:
-
24.
Equipment and parts thereof which are necessary for the take-off and landing, and for the safe navigation of aircraft and have been designated by Cabinet Order, as well as those articles which are delivered to the aircraft bound for a foreign country to be used on board or in repair thereof.
In Article 8, items 1, 2 and 2-(2), "Ordinance" shall be amended as "Cabinet Order" .
In Article 9 paragraph 1, "Ordinance" shall be amended as "Cabinet Order" ;and paragraph 2 of the same Article shall be amended as follows:
The cocoa beans to be used in the manufacture of diuretin, the precious stones to be used in the manufacture of precious stones formed to be used for mechnical or industrial purposes, and the denatured molasses to be used in the production of acetone or butanol, which are imported as raw material, may be exempted wholly or partly from the import duty in accordance with the provisions of Cabinet Order.
In paragraph 4 of the same Article, "or second" shall be deleted;and the following four paragraphs shall be added next to paragraph 3 of the same Article:
Any raw material of the same kind as the imported raw material shall not be used as mixture in the production of any of those manufactures as provided for in paragraphs 1 and 2;provided, however, that this provision shall not apply to the case where an advance permission has been obtained from the superintendent of customs.
The manufacturing by using the raw material, which is exempted from import duty in accordance with the provisions of paragraphs 1 and 2, shall be done in the manufacturing factory which has been approved bo the superintendent of customs.
In ths case falling under any of the following items, the import duty, which has been remitted in accordance with the provision of paragraph 1 or 2, shall be collected;provided, however, that this shall not apply when, on application, the superintendent of customs has given approval with respect to the fact that, in one of the cases under items 1 and 2, the imported raw material or the manufacture thereof has been destroyed by disaster or from any other uncontrollable cause within the period as provided for in item (1) or (2):
-
1.
When the imported raw material under paragraph 1 has been used for any other purpose, or the manufacture thereof has been used for purposes other than exportation, excepting the case where the permission of the superintendent of customs has been obtained in accordance with the provisions of Cabinet Order, or has not been exported within two years from the date of importation of the said raw material;
-
2.
When the imported raw material under paragraph 2 has been used for any other purposes or the manufacturing therefrom has not been completed within one year from the date of importation of the said raw material;
-
3.
When the provision of paragraph 4 or the preceding paragraph have been violated.
The provision of Article 5-(2) paragraph 3 shall apply mutatis mutandis to the collection of import duty to be collected in accordance with the provision of the preceding paragraph.
Article 10 shall be amended as follows:
Article 10.
Such iron or steel, equipment or parts thereof, or engines or parts thereof as are to be used in the building or repairing of the vessel and have been designated by Cabinet Order and those articles, enumerated above, which are of a new invention or difficult to be manufactured in Japan and have been approved as such by the Minister of Finance, shall be exempted from the import duty.
Any person who intends to build or repair a vessel by using the articles as provided for in the preceding paragraph shall, before permission for importation of such articles is granted, obtain approval by the superintendent of customs on the kinds and quantities of such articles, type of such vessel (in the case of repairing, type of such a vessel as is specifically designated), the scheduled date of completion of the building or repairing, and other matters provided for by Cabinet Order.
In the case falling under any of the following items, the import permit shall be canceled or the import duty shall be collected on the article as has been exempted from the import duty in accordance with the provisions of paragraph 1;provided, however, that this shall not apply when permission has been obtained from the superintendent of customs in accordance with the provisions of Cabinet Order or when the superintendent of customs has given approval with respect to the fact that such article has been destroyed by disaster or from other uncontrollable cause;
-
1.
When the article, on which the approval under the preceding paragraph has been obtained, is not used in the building of the vessel concerned;
-
2.
When the building of the vessel is not completed until the scheduled time of completion on which the approval under the provision of the preceding paragraph has been obtained;
-
3.
When the article to be used in the repairing, has not been used until the date of completion of the repairing on which the approval under the provision of the preceding paragraph has been obtained.
The provisions of Article 5-(2) paragraph 3 shall apply mutatis mutandis to the collection of the import duty to be collected in accordance with the provision of the preceding paragraph.
Article 11 item 1 shall be amended as follows:
-
1.
Opium, other narcotic drugs, and utensils for opium smoking;excepting, however, those which are imported by the Government and importation of which is approved by the Government.
In the main provisions, the following one Article shall be added next to Article 12:
Article 13.
There shall be established the Customs Tariff Council for the purpose of undertaking in response to the inquiry of the Minister of Finance, investigation and deliberation on any revision of the Annexed Table of this Law, on matters relating to the convention as referred to in the proviso to Article 1 of the Customs Law and other important matters relating to tariff rates.
The Customs Tariff Council may submit to the Minister of Finance recommendations on the matters as provided for in the preceding paragraph.
The Customs Tariff Council shall be composed of the Minister of Finance and other members not exceeding forty five in number.
The member shall be selected and appointed by the Minister of Finance from among officials of government agencies concerned, and personnel of knowledge and experience, with a term of office of two years.
The Minister of Finance shall preside over the conduct of affairs of the Council as Chairman.
The member shall serve part-time.
Other than those provided for in the preceding four paragraphs, matters necessary for the organization and management of the Council shall be provided for by Cabinet Order.
The Annexed Table shall be amended as follows:
Annexed Table
Import Tariff Schedule
Duty rates are ad valorem.
Tariff No.
Description
Rates of Duty%
GROUP 1 Plants and Animals, live
101
Plants, twigs, stems, stalks and roots for planting or grafting purposes
Free
102
Fungi for culturing purposes:
1.Yeast
10
2.Others
Free
103
Horses
Free
104
Cattle
Free
105
Sheep
Free
106
Goats
Free
107
Swine
Free
108
Poultry
Free
109
Fish, shellfish, crustacea and the like:
1.Those for breeding purposes, their seeds or roes
Free
2.Others
10
110
Bees
Free
111
Silkworm eggs
Free
112
Animals (n. o. p. f.)
20
GROUP 2 Grains, Flours, Starches and Seeds
201
Rice, hulled or unhulled
15
202
Barley
10
203
Pearl barley
15
204
Barley malt
15
205
Wheat
20
206
Oats
10
207
Millet (Setaria italica or Setaria italica var. germanica, Panicum miliaceum and Panicum crus galli var. Frumentaceum):
1.Millet (Setaria italica or Setaria italica var. germanica)
5
2.Others
Free
208
Kao-liang (Andropogon vulgaris)
5
209
Indian corn
10
210
Buckwheat
5
211
Seeds of leguminous plants:
1.Soya beans, "Azuki" beans (Phaseolus subtrilobata), broad beans (Vicia faba), and pease (Pisum sativum)
10
2.Green beans (Phaseolus radiatus)
Free
3.Ground nuts:
A. Not shelled
10
B. Others
10
4.Others (excluding those for medicinal purposes)
10
212
Grains in powder, flours, meals, groats and starches:
1.Wheat flour
25
2.Oatmeal and cornmeal
25
3.Tapioca, manioca and sago
25
4.Cornstarch
25
5.Others
25
213
Sesame seeds
Free
214
Seeds of perilla ocimoides
Free
215
Rapeseeds and mustardseeds
5
216
Linseeds
Free
217
Hemp seeds
Free
218
Castor beans
Free
219
Cotton seeds
Free
220
Seeds of Aleurites cordata
Free
221
Oil seeds or beans (n. o. p. f.)
Free
222
Ivory nuts, doum nuts and similar nuts for use in the manufactures of buttons
Free
223
Seeds of india-rubber tree, guttapercha tree, Indigo fera Anil or 1. tinctoria and sugar beet
Free
224
Seeds of clover or other pasture grass
Free
225
Other grains and seeds (excluding those for medicinal use and as specified elsewhere)
15
GROUP 3 Beverages, Foods and Tobacco
1.Under the specification of this Group, anything canned, bottled or potted shall mean what is placed in a can, bottle or pot and weighs not more than 10 kilograms including the container.
2.Under the specification of this Group, containers for anything canned bottled or potted shall include those which are not airtight.
3.Under the specification of this Group, "alcoholic content" shall mean the percentage by volume at 15°C of the absolute alcohol (the specific gravity of which is 0.7947 at 15°C).
301
Vegetables, sea weeds (edible), fruits and nuts:
1.Preserved with sugar, molasses, syrup or honey
35
2.Others:
A. Canned, bottled or potted
25
B. Others:
a. Vegetables and sea weeds.
a-1. Fresh
10
a-2. Others
15
b. Others
20
302
Coconuts
Free
303
Tea
35
304
Mate and other substitutes of tea
35
305
Coffee
35
306
Chicory and other substitutes of coffee
35
307
Cocoa (not sugared):
1.In the beans
20
2.Others
35
308
Pepper
20
309
Curry
20
310
Mustard
20
311
Sugar:
1.Containing not more than 98% by weight of cane sugar (excluding soft sugar)
10
2.Others
20
312
Rock candy, oube sugar, loaf sugar and similar sugar
25
313
Molasses:
1.Those in which the weight of the contained sugar as reduced to cane sugar does not exceed 60% of the whole weight
10
2.Others
20
314
Grape sugar, malt sugar and "Ame"
25
315
Honey
30
316
Confectioneries and cakes
35
317
Jams, fruit jellies and the like
30
318
Biscuits (not sugared)
30
319
Macaroni, vermicelli and the like
30
320
Fruit-juices and syrups:
1.Fruit juices (sugared) or syrups
35
2.Others
30
321
Sauces
25
322
Vinegar
25
323
Meats, poultry and game:
1.Fresh
10
2.Those canned, bottled or potted
25
3.Ham, bacon and sausages
25
4.Salted whale meat
10
5.Others
15
324
Fish, shellfish and similar sea animals:
1.Fresh
10
2.Those canned, bottled or potted:
A. Sardines in oil
25
B. Others
20
3.Fish, salted or dried (including those steamed or broiled)
10
4.Others
15
325
Butter, artificial butter and ghee
35
326
Cheese
35
327
Condensed milk (including those powdered)
30
328
Infant's foods
30
329
Meat extract
30
330
Peptone, somatose, hemoglobin and other similar foods used for nutrition:
1.Peptone
10
2.Others
25
331
Eggs, fresh in the shell (including hatching eggs)
20
332
Egg yolk and/or albumen, in liquid or powder:
1.Egg yolk powder
10
2.Egg albumen powder
5
3.Others
20
333
Base of blended flavours, in solid, paste or liquid form for the preparation of non-alcoholic beverage, excluding those sugared and those otherwise provided for
30
334
Mineral water, soda water, and similar beverages, not containing sugar or alcohol
35
335
"Sake" (including synthetic "Sake" )
50
336
Beer, ale, porter and stout
50
337
Wines (including port, sherry, vermouth, madeira, marsala, St. Raphael, etc.) with not more than 24% alcoholic content
50
338
Champagne and other sparkling wines
50
339
Alcoholic liquors (n. o. p. f.)
50
340
Salt
Free
341
Foods and beverages (n. o. p. f.):
1.Sugared
35
2.Others
25
342
Tobacco
355
GROUP 4 Hides and Skins, Hairs, Bones, Horns, Teeth, Shells of Shellfish, Tortoise Shell, Etc. and Manufactures Thereof
401
Fur Skins:
1.Sheep or goat:
A. Tanned or tawed
40
B. Others
Free
2.Others
40
402
Fur manufactures (n. o. p. f.)
50
403
Hides and skins (n. o. p. f.)
Free
404
Leather and tanned skins:
1.Of bull, ox, cow, buffalo, horse, swine, sheep or goat:
A. Leathers, enamelled or coated with similar materials
30
B. Dyed or colored (excluding roller leather)
20
C. Others:
a. Roller leather
10
b. Others
15
2.Of chamois (including imitation chamois leather)
25
3.Of alligator or crocodile
30
4.Of lizard
25
5.Waste
10
6.Others
15
405
Leather manufactures (n. o. p. f.):
1.Belts, belting, hoses, packing and picker, for machinery
10
2.Sweat leather
10
3.Others:
A. Combined with precious metals, metals coated with precious metals, precious stones, semi-precious stones, pearls, corals, elephant's ivory or tortoise shells
50
B. Others
35
406
Hairs, animal (n. o. p. f.)
Free
407
Feathers and downs:
1.For ornament
40
2.Others
15
408
Bird's skins with feathers
Free
409
Manufactures of feather or bird's skin with feathers (n. o. p. f.)
50
410
Quill bristles and horn bristles
Free
411
Bones, animal (excluding those for medicinal use)
Free
412
Tusks, animal
Free
413
Manufactures of animal tusk (n. o. p. f.)
50
414
Horns, animal (excluding those for medicinal use)
Free
415
Hoofs, animal
Free
416
Sinews, animal
Free
417
Guts (for tennis rackets or badminton rackets)
15
418
Bladders
Free
419
Shells of shellfish
Free
420
Tortoise shells
Free
421
Manufactures of tortoise shell (n. o. p. f.)
50
422
Corals
20
423
Manufactures of coral (n. o. p. f.)
50
424
Pearls
10
425
Sponges
10
426
Hair, bone, horn, tooth, tortoise shell, shell of shellfish,. etc.(excluding those for medicinal use, and those otherwise provided for)
Free
427
Manufactures of skin, hair, bone, horn, tooth, shell, etc.(n. o. p. f.)
30
GROUP 5 Oils, Fats, Waxes and Manufactures Thereof
501
Volatile oils, vegetable:
1.Aromatic (mixtures of two or more volatile aromatic oils shall be regarded as "compound perfume" ):
A. Bay leaf oil, bergamot oil, cananga oil, cassia oil, cedar oil, cinnamonleaf oil, citronella oil, clove oil, eucalyptus oil, fennel oil, gingergrass oil, lemon oil, orange oil, palmarosa oil, petitgrain oil, rosemary oil, rosewood oil, sandal wood oil, star-anise oil, thyme oil and ylangylang oil
Free
B. Geranium oil, lavender oil, lemongrass oil, patchouli oil and vetiver oil
10
C. Others
20
2.Others:
A. Giu sho oil
Free
B. Others
10
502
Linseed oil
10
503
Castor oil
10
504
Olive oil
Free
505
Coconut oil and palm oil
10
506
Ground nut oil
20
507
Soya bean oil
20
508
Cotton seed oil
10
509
Tung oil, as obtained from the seeds of Aleurites cordata, and oiticica oil
Free
510
Camellia oil
10
511
Cacao butter
20
512
Cod-liver oil
10
513
Fish oil
10
514
Whale oil
Free
515
Animal fats:
1.Beef tallow
5
2.Others
10
516
Compound lard
10
517
Stearin
15
518
Olein
15
519
Hydrocarbon oils (n. o. p. f.):
1.Crude oils, heavy oils and raw oils
10
2.Others (including those containing oils or fat, vegetable or animal, soap, alcohol, etc.):
A. Those whose specific gravity does not exceed 0.8498 at 15
20
B. Others
30
520
Vaseline
10
521
Paraffin waxes:
1.Those having melting points up to 45
10
2.Others
15
522
Vegetable tallow or wax as obtained from the seeds of Rhusvernicifera or Rhus succedanea
10
523
Vegetable tallow, obtained from the seeds of Stillingia sebifera
Free
524
Carnauba wax
10
525
Candles
20
526
Toilet soap, laundry soap, medicated soap, and other soaps as detergents (only those consisting chiefly of soap ingredients):
1.Perfumed
30
2.Others
20
527
Oils, fats and waxes (n. o. p. f.)
15
528
Manufactures of oil, fat and wax (n. o. p. f.)
20
GROUP 6 Drugs, Chemicals, Medicines, Compounds or Preparations Thereof and Toilet Preparations
601
Hops
5
602
Saffron, semen cinae and cloves
Free
603
Apricot kernels, bitter almond kernels, nux vomica, chaulmoogra seed (Hydnocarpus), cardamoms (Elettaria cardamomum white et Maton), nutmeg, mace, cubebs, colocynth, colchicumseeds, tonka beans, vanilla beans, anise-seeds, star-anise-seeds, fennel seeds, strophanthus seeds and ajowan seeds
Free
604
Liquorice, ipecacuanha root, "ryutan" and gentian root, rhubarb, senega root, onji root (Polygala tennifolia Willdenow), nard or spikenard, iris root, calumba root, squill, jalap root, derris root, vetiver and "hakkyu"
Free
605
Ginseng
10
606
Ephedra herbs, coca leaves, jaborandi leaves and patchouli leaves
Free
607
Cassia bark and cinnamon bark, cinchona bark, condurango bark and cascara sagrada
Free
608
Linaloe, rosewood and sassafras
Free
609
Sandal woods:
1.Santalum album
Free
2.Others
10
610
Agalwood or aloes wood, and musk
10
611
Ergot of rye
Free
612
"Kaijin-so" (Digenea simplex)
Free
613
Benzoin, asa foetida, aloe, myrrh and "mei jen kiao"
Free
614
Crude drugs (natural products and those prepared by simple method, such as grinding, drying, etc. excepting compounding, for use for medicinal purposes, (n. o. p. f.)
10
615
Galls, betal nuts, myrobalans, oak bark and other vegetable material containing tannin
Free
616
Catechu and other tannin extracts
Free
617
Extract of liquorice
Free
618
Balsam
5
619
Crude india-rubber, crude guttapercha and substitutes thereof (excluding synthetic rubber)
Free
620
Resin
5
621
Gum arabic, shellac and other resins, n. o. p. f.(excluding those for medicinal purposes)
Free
622
Glue, gelatine and isinglass
10
623
Sulphur
10
624
Phosphorus, yellow or red and sulphide of
10
625
Iodine and bromine
15
626
Boric acid
10
627
Acetic acid
10
628
Lactic acid
25
629
Tartaric acid and citric acid
20
630
Oxalic acid
15
631
Pyrogallic acid and gallic acid
15
632
Tannic acid
10
683
Carbolic acid
20
634
Ammonia anhydride
Free
635
Soda ash and natural soda
25
636
Caustic soda
20
637
Bicarbonate of soda
20
638
Sulphide of soda, Glauber's salt (sulphate of soda), peroxide of soda, silicate of soda, chlorate of soda, bichromate of soda, iodide of soda, ferro-cyanide of soda and ferri-cyanide of soda
15
639
Nitrates of soda, including Chili saltpeter:
1.Refined
15
2.Others
Free
640
Borate of soda
Free
641
Caustic potash, chlorate of potash, bichromate of potash, permanganate of potash, iodide of potash, ferro-cyanide of potash and ferricyanide of potash
15
642
Salt peter (Nitrate of potash)
10
643
Chloride of potash and sulphate of potash:
1.Refined
10
2.Others
Free
644
Argol
Free
645
Cyanide of soda and cyanide of potash
Free
646
Hydrobromic acid, bromide of potash and other salts of bromine n. o. p. f.
15
647
Carbonate of magnesium, chloride of barium and peroxide of barium
10
648
Ammonium chloride, carbonate or bicarbonate
10
649
Sulphate of ammonium:
1.Refined
10
2.Others
Free
650
Peroxide of hydrogen
15
651
Alum
10
652
Nickel sulphate and nickel sulphate of ammonium
15
653
Nitrate of thorium, nitrate of cerium, radium, radium salts and rhodium salts
Free
654
Acetate of calcium and citrate of calcium
Free
655
Acetone and butanol
20
656
Formalin
15
657
Metanol
15
658
Alcohol
50
659
Denatured alcohol
50
660
Glycerin
20
661
Chloroform
20
662
Rongalite, hydrosalphite and similar reducing agents
15
663
Dextrine
20
664
Milk sugar
10
665
Cellulose, acetate
30
666
Synthetic resins (only those used as materials;n. o. p. f.):
1.Of vinyl acetate series and vinyl chloride series
30
2.Others
20
667
Synthetic rubber
Free
668
Saccharin, dulein and similar substances for sweetening
35
669
Rubber accelerators and rubber antioxidants
25
670
Coal-tar distillates and other substances chemically identical therewith (n. o. p. f.)
5
671
Chemical products derived from coal-tar distillates and other substances chemically identical therewith (excluding drugs and medicines and those as elsewhere specified)
20
672
Mapharsol, derivatives of mapharsol, sulphadiazine and hexylresorcine
25
673
Dichloro diphenyl trichloroethano (D. D. T.) and preparations thereof
20
674
Penicillin, streptomycin and preparations thereof
25
675
Santonin
Free
676
Hydrochlorate of quinine, sulphate of quinine, ethylcarbonate of quinine, hydrochlorate of cinchonine and sulphate of cinchonine
Free
677
Morphine hydrochlorate or sulphate, codeine phosphate, ecgonine, cocaine, cocaine hydrachlorate or sulphate
Free
678
Sulphate of nicotine
Free
679
Milk casein
Free
680
Pepsin
20
681
Baking powder
15
682
Alcoholic medicinal preparations:
1.Fruit essences, liqueur essences and the like
35
2.Others
20
683
Artificial perfumes and compound perfumes
25
684
Dentifrice and the like
20
685
Cosmetics and perfumery:
1.Perfumed water
50
2.Perfumed hair oil, cream, pomade, rouge, and other preparations of oil, fat or wax
50
3.Toilet powder and manicuring preparations
40
4.Others
40
686
Joss sticks
40
687
Plaster, gauze, absorbent cotton and similar materials for surgical purposes
20
688
Medicinal capsule
10
689
Medicinal wafer
20
690
Explosive (only for explosive use including detonators and fuses)
10
691
Cartridge (loaded)
20
692
Projectile (loaded)
20
693
Fireworks
20
694
Matches
25
695
Drugs, chemicals, medicines and compounds, or preparations thereof (n. o. p. f.)
20
GROUP 7 Dyes, Pigments, Coatings and Filling Matters
701
Natural indigo, turmeric, safflower and logwood
Free
702
Logwood extract
5
703
Natural dyes (n. o. p. f.)
Free
704
Caramel
10
705
Synthetic dyes:
1.Basic dyes
25
2.Direct cotton dyes
25
3.Acid dyes
25
4.Mordant dyes and acid mordant dyes
25
5.Sulphide dyes and sulphide, vat dyes
25
6.Vat dyes:
A. Synthetic indigo
25
B. Others
25
7.Dyes soluble in oil
25
8.Others
25
706
Oxides of cobalt (including ceramic color called "gosu" )
Free
707
Gold liquids, Silver liquids and Platinum liquid
Free
708
Powder of bronze, aluminium or similar base metal (n. o. p. f.)
10
709
Prussian blue
10
710
Ultramarine blue
20
711
White lead, red lead, and litharge
10
712
White zinc or sulphide of zinc
10
713
Barium sulphate
10
714
Lithophone
15
715
Titanium oxide
15
716
Chalk or whiting (including calcium carbonate)
10
717
Vermilion or cinnabar
10
718
Realgar, orpiment, gamboge and dragon's blood
Free
719
Carbon black
10
720
Color Lakes
25
721
Lacquer (the juice of Rhus vernicifera)
Free
722
Wood tar
Free
723
Coal-tar, pitch, asphalt, and manufactures thereof used in construction or repair of roads
Free
724
Shoe polish
20
725
Ink:
1.Printing:
A. Liquid or paste:
A-1. Each with its container weighing more than 10 kilograms, including the content.
a. Black
10
b. Others
20
A-2. Others
20
B. Solid
20
2.Others
20
726
Black or vermilion ink-stick, Chinese
20
727
Chalk crayon and tailors'chalk
20
728
Artists'colors and artists'paints
20
729
Varnish, pyroxylin lacquer, and coating containing synthetic resin (n. o. p. f.)
25
730
Paint
15
731
Putty, putty containing manganese, and similar filling matter
15
732
Sealing wax
15
733
Dyes and pigments (n. o. p. f.)
15
734
Coatings (n. o. p. f.)
20
GROUP 8 Cellulose Pulp, Fibers, Yarns, Threads, Twines and Cordages
1.Those articles, which are manufactured wholly of inorganic fibers, shall not be included in this group.
2.The term "silk" under this Group shall mean natural silk.
3.When, in the case of any article coming under this Group, consisting of a combination of fibers of two or more different kinds, the fibers of any kind therein contained does not exceed 10%, by weight, of such article, it shall be considered that the fibers of that particular kind have not come into combination.
801
Cellulose pulp
5
802
Cotton in the seed, or cotton ginned, including carded or combed cotton
Free
803
Cotton yarns (excluding special cotton yarns, as specified elsewhere):
1.Single or two fold, gray (including gassed yarns)
5
2.Others
7.5
804
Special cotton yarns:
1.Voile yarns, crape yarns finer than No.42 English, or other yarns of unusual twist
Free
2.Mule cop yarns, single
Free
3.Yarns finer than No.100 English
Free
805
Cotton twines (excluding yarns) not exceeding 3 grams per 10 meters, or cotton threads
7.5
806
Flax, china grass or ramie, hemp, jute or other vegetable fibers (n. o. p. f.)
Free
807
Linen yarns:
1.Single, gray
5
2.Others
7.5
808
Linen twines (made by twisting together single yarns finer than No.7 English and not exceeding 12 grams per 10meters) and linen threads (excluding yarns)
7.5
809
China grass or ramie yarns
7.5
810
China grass twines or ramie twines, made by twisting together single yarns finer than No.7 English and not exceeding 12 grams per 10 meters, China grass threads or ramie threads (excluding yarns)
7.5
811
Hemp yarns
7.5
812
Jute yarns
7.5
813
Hemp twines and jute twines (made by twisting together single yarns finer than No.7 English and not exceeding 12 grams per 10 meters), hemp threads or jute threads (excluding yarns)
7.5
814
Sheep's wool, goat's hair and camel's hair (including those carded or combed)
Free
815
Wool yarns
10
816
Yarns made of cotton and wool
10
817
Silk cocoons
Free
818
Floss silk and peigne
Free
819
Raw silk (including thrown silk):
1.Wild silk
Free
2.Others
15
820
Spun silk yarns:
1.Of wild silk
Free
2.Others
15
821
Silk threads (excluding spun silk yarns)
20
822
Artificial fibers (consisting of fibers of any length, including thrown fibers, not exceeding 5 grams per 10meters):
1.Synthetic fibers and acetyl cellulose fibers
25
2.Others
15
823
Yarns (n. o. p. f.):
1.Partly consisting of silk, artificial fiber or metal
15
2.Others
10
824
Threads (n. o. p. f.):
10
825
Silk worm gut
Free
826
Cotton powder, wool powder, silk powder and artificial fiber powder
15
827
Waste or recovered fibers, waste yarns and waste threads
Free
828
Twines, strings, ropes or cordage (n. o. p. f.):
1.Of synthetic fibers and acetyl cellulose fibers
25
2.Others
15
829
Used twines, strings, ropes or cordage (excluding those used as trimmings)
Free
GROUP 9 Fabrics and Manufactures Thereof
1.Fabrics under this Group shall include felts and knittings.
2.Those articles, which are manufactured wholly of inorganic fibers, shall not be included in this Group.
3.The term "silk" under this Group shall mean "natural silk" .
4.When, in case of any article comming under this Group, consisting of a combination of fibers of two or more kinds, the fibers of any kind therein contained does not exceed 10% by weight of such article, it shall be considered that the fibers of that particular kind have not come into the combination;provided, however, that when, in the case of fabrics partly made of synthetic fibers or acetyl cellulose fibers (including lace fabrics and netted fabrics), such fibers exceeds 50% by weight of such articles or either the warp or the woof of such article is of the fibers of the kind as referred to above, it shall be considered that the fibers of the other kind have not come into the combination.
5.The "figured fabric" under this Group shall be a fabric with patterns woven out with warps and wools, both of which shall exceed 30 in number. In counting the number of yarns combined in the fabric aforesaid, the yarn consisting of twisted two or more single yarns or of yarns put together shall be treated as a unit.
901
Fabrics of cotton
10
902
Fabrics consisting wholly of flax, China grass or ramie, hemp or jute, or consisting wholly of a combination of two or more of those materials with or without cotton:10
1.Bolting cloth
10
2.Plain, figured or brocaded fabrics:
A. Fabrics of jute
10
B. Those mixed with cotton
10
C. Others
15
3.Others
15
903
Fabrics consisting wholly of pineapple, Manila hemp, agave or other vegetable fibers (excluding cotton, flax, China grass or ramie, hemp or jute), or consisting wholly of a combination of two or more of those materials
10
904
Fabrics consisting of wool (with or without cotton, silk or artificial fibers):
1.Velvets, plushes or other pile fabrics with piles (cut or uncut)
30
2.Others:
A. Those consisting wholly of wool or a combination of wool and silk
20
B. Others
15
905
Padding for lapels (consisting wholly of horse's hair or of a combination of horse's hair and other fibers)
10
906
Fabrics consisting wholly of silk or of a combination of silk and other fibers (n. o. p. f.):
1.Velvets, plushes and other pile fabrics, with piles (cut or uncut)
30
2.Bolting cloth
15
3.Others
20
907
Fabrics consisting of one or more artificial fibers:
1.Fabrics consisting wholly of synthetic fibers or acetyl cellulose fibers, or of a combination of those materials (including lace fabrics and netted fabrics)
25
2.Others
15
908
Fabrics consisting of a combination of miscellaneous fibers (n. o. p. f.)
15
909
Stockinet and similar knitted fabrics (including raised tissues):
1.Those consisting wholly or partly of silk
20
2.Others
15
910
Lace fabrics and netted fabrics (n. o. p. f.):
1.Curtainings and mosquito nettings:
A. Cotton
15
B. Others
20
2.Nettings for fishing or hunting purposes
5
3.Others
20
911
Felts:
1.Those consisting wholly of wool, or of a combination of wool and cotton
15
2.Others
10
912
Embroidered fabrics
30
913
Bookbinders'cloth
15
914
Tracing cloth
15
915
Artists'canvas
15
916
Window holland
15
917
Empire cloth
15
918
Oil floor cloth or linoleum
15
919
Roofing canvas
15
920
Tarred canvas
15
921
Abrasive cloth (coated with abrasive materials such as emery powder, etc.)
15
922
Waterproof fabrics (coated or inserted with rubber) and leather cloth:
1.Those consisting wholly or partly of silk
20
2.Others
15
923
Elastic webbing cords, braids or the like, inserted with rubber threads, etc.:
1.Those consisting partly of silk
20
2.Others
15
924
Tapes of insulating fabrics (made of textile fabrics)
15
925
Typewriter ribbon
15
926
Handkerchiefs:
1.Cotton
15
2.Others
20
927
Towels
10
928
Blankets
20
929
Travelling rugs
30
930
Carpets (including carpetings)
30
931
Table cloth:
1.Consisting wholly of flax, of a combination of cotton and flax, wholly or partly of silk or a combination of metal threads and fibers, or embroidered
30
2.Others:
A. Consisting wholly of cotton, of a combination of cotton and hemp or of cotton and jute
15
B. Others
25
932
Curtains and window draperies:
1.Those combined with metal threads, or embroidered
30
2.Others
25
933
Trimmings (ribbons, laces, edgings, tapes, galloons, cords, braids, tassels, knots, loops, stars and the like):
1.Those combined with precious metals, metal coated with precious metal or combined with precious stones, semi-precious stones, pearls, coral, elephant's ivory or tortoise shells
50
2.Others
30
934
Mosquito nets
15
935
Hammocks
15
936
Fishing or hunting nets
10
937
Air cushions
30
938
Bed quilts and cushions
30
939
Hoses and belting for machinery (woven)
10
940
Filter bags
10
941
Gas bags
10
942
Gunny bags
5
943
Used gunny bags
Free
944
Rags (only those fabrics which cannot be used as such, or as clothing or other manufactures thereof)
Free
945
Fabrics (n. o. p. f.)
15
946
Manufactures of fabrics (n. o. p. f.):
1.Those combined with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, coral, elephant's ivory or tortoise shells
50
2.Others:
A. Embroidered
30
B. Others
20
GROUP 10 Clothing and Accessories Thereof
1.Those Articles which are manufactured wholly of inorganic fibers, shall not be included in this Group.
2.The term "silk" under this Group means "natural silk" .
1001
Raincoats
25
1002
Shirts, fronts, collars and cuffs
25
1003
Undershirts and drawers:
1.Those made of fabrics consisting wholly or partly of silk
25
2.Others
20
1004
Gloves:
1.Leather
30
2.Rubber
15
3.Others
25
1005
Stockings and socks including "tabi" :
1.Those consisting wholly of silk, artificial fibers or acetyl cellulose fibers and of a combination of those fibers
25
2.Others
20
1006
Shawls, comforters and mufflers:
1.Those consisting wholly or partly of furs or feathers
50
2.Others
30
1007
Neckties
30
1008
Trouser suspenders or braces
30
1009
Belts (worn on person):
1.Those combined with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, coral, elephant's ivory or tortoise shells
50
2.Others
30
1010
Sleeve suspenders, stocking suspenders, or the like
25
1011
Hats and caps (men's or women's), and hat bodies:
1.Combined or trimmed with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, coral, furs, feathers or artificial flowers
50
2.Others:
A. Of felt
25
B. Others
30
1012
Boots, shoes and other footwear:
1.Rubber
15
2.Others
30
1013
Shoe laces
20
1014
Buttons, or press buttons (excluding those made of, or combined with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, corals, elephant's ivory or tortoise shells)
20
1015
Buckles, snaps, hooks, eyes, or similar divices for fixing purposes (excluding those made of, or combined with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, corals, elephant's ivory or tortoise shells)
20
1016
Jewelry worn on person (only those combined or trimmed with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, corals, elephant's ivory or tortoise shells)
50
1017
Clothing and accessories or parts thereof (n. o. p. f.):
1.Consisting wholly or partly of fur or feather, or combined or trimmed with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, corals, elephant's ivory or tortoise shells
50
2.Others:
A. Embroidered
30
B. Others
25
GROUP 11 Papers, Paper Manufactures, Books, Caligraphic Writings and Pictures
1101
Printing paper:
1.Art paper
15
2.Other paper (weighing more than 30 grams but not more than 300 grams per square meter):
A. Weighing not more than 58 grams per square meter (paper in roll containing ground pulp)
10
B. Others
10
1102
Writing paper
10
1103
Drawing paper
10
1104
Blotting paper
10
1105
Filter paper
10
1106
Wrapping paper or match paper (weighing more than 30 grams but not more than 300 grams per square meter)
10
1107
Cigarette paper
20
1108
Wall paper
10
1109
Paper board (weighing more than 300 grams per square meter)
10
1110
Chinese paper
15
1111
Tissue paper, excluding what is more than 30 grams by weight per square meter and is not provided for elsewhere
15
1112
Imitation parchment, paraffin paper and wax paper:
1.Covered or coated with metal foil or metal powder, or with designs embossed or printed thereon
20
2.Others
10
1113
Tracing paper
10
1114
Lithotransfer paper
10
1115
Oiled paper
10
1116
Glass paper for window pane
15
1117
Paper (n. o. p. f.)
1.Combined with metal foil or metal powder:
A. Of precious metal
40
B. Others
30
2.Others
20
1118
Paper lace or paper borders
30
1119
Blank books
15
1120
Blank forms
12.5
1121
Note papers (in box)
12.5
1122
Envelopes (including those accompanying note papers in box)
15
1123
Albums:
1.Those with leather or cloth covers
30
2.Others
20
1124
Test paper
10
1125
Baryta paper and albuminized paper used in photography
20
1126
Printing papers (sensitized)
25
1127
Carbon paper
15
1128
Abrasive paper (coated with abrasive materials such as emery sands, etc.)
10
1129
Wall-boards
15
1130
Labels
15
1131
Playing cards
50
1132
Photographs
25
1133
Caligraphic writings and pictures:
1.Printed
20
2.Others
Free
1134
Calendars
20
1135
Picture post-cards
30
1136
Christmas cards and the like
30
1137
Books, copy books, drawing books, music, newspapers, magazines and other printed matters (n. o. p. f.)
Free
1138
Plans, architectural and engineering
Free
1139
Atlases, maps, charts, and diagrams for scientific purposes
Free
1140
Paper money, bank notes, coupons, stock certificates and other negotiable papers
Free
1141
Waste paper
Free
1142
Manufactures of paper (n. o. p. f.)
20
GROUP 12 Minerals and Manufactures Thereof
1201
Silica sands, quartz sands and other sands, or gravels (n. o. p. f.)
Free
1202
Flint
Free
1203
Pumice stone (including the powdered)
Free
1204
Emery sands, corundum sands, tripoli and similar mineral substances for grinding or polishing
Free
1205
Carborundum, alundum, and similar artificial mineral substances for grinding or polishing
10
1206
Metal polishes (n. o. p. f.)
10
1207
Grindstones or whetstones:
1.Natural (excluding those framed or handled)
Free
2.Others
10
1208
Slate and manufactures thereof (n. o. p. f.):
1.Unworked
Free
2.Others
10
1209
Lithographic stones:
1.Unworked
Free
2.Others
5
1210
Bort, carbonado and other black diamond
Free
1211
Precious stones:
1.Formed to be used for mechanical or industrial purposes
5
2.Others
10
1212
Semi-precious stones and manufactures thereof, (n. o. p. f.):
1.Those uncut or unpolished:
A. Rock crystal
Free
B. Others
10
2.Others:
A. Those formed to be used for mechanical or industrial purposes
5
B. Others
20
1213
Stones and manufactures thereof (n. o. p. f.):
1.Unworked or split
Free
2.Others:
A. Unpolished or uncarved
5
B. Others
20
1214
Amber and manufactures thereof (n. o. p. f.):
1.Unworked
10
2.Others:
A. Formed to be used for mechanical or industrial purposes
5
B. Others
20
1215
Waste amber
Free
1216
Asbestos and manufactures thereof (n. o. p. f.):
1.Lump, powder or fiber
Free
2.Others
15
1217
Mica and manufactures thereof (n. o. p. f.):
1.Lump or powder
Free
2.Sheets (only those uncolored or unornamented)
Free
3.Others
5
1218
Talc and soapstone (including the powdered)
Free
1219
Phosphorite
Free
1220
Kainite, kieserite, carnallite and similar salts
Free
1221
Gypsum:
1.Uncalcined
Free
2.Others
10
1222
Manufactures of gypsum
20
1223
Cryolite
Free
1224
Clay
Free
1225
Graphite
Free
1226
Manufactures of graphite (n. o. p. f.)
10
1227
Coal (including lignite and peat)
Free
1228
Cokes (including petroleum coke, tar pitch coke and similar cokes)
5
1229
Brick coal or briquettes
10
1230
Portland cement, roman cement, puzzolana cement and similar hydraulic cements (including cement clinker)
10
1231
Manufactures of cement
10
1232
Dolomite and magnesite (including the calcined)
Free
1233
Minerals and manufactures thereof (n. o. p. f.):
1.Unworked, powdered or calcined
Free
2.Others
20
GROUP 13 Ceramics, Glass and Glass Manufactures
1301
Bricks (excluding cement bricks)
10
1302
Tiles (of clay)
10
1303
Alundum tiles and similar tiles
10
1304
Fireproof manufactures of clay (n. o. p. f.)
10
1305
Ceramics (n. o. p. f.):
1.Fitted with articles made of precious metal or of metal coated with precious metal
35
2.Others:
A. For use in electrical equipment
15
B. Others
20
1306
Shards of ceramics
Free
1307
Glass in lump
10
1308
Glass in powder or in grains (including frits, n. o. p. f.)
10
1309
Glass rods and glass tubes
10
1310
Plate or sheet glass (n. o. p. f.):
1.Flat, uncolored or unstained (excluding those exceeding 4 millimeters in thickness)
10
2.Others:
A. Polished
25
B. Safety glass (made of two sheets of plate glass stuck together)
25
C. Others
15
1311
Plate glass with inlaid metal wire or metal net
15
1312
Glass for side-light (without frame)
15
1313
Sky light glass
15
1314
Glass for spectacles (cast or cut)
15
1315
Optical lenses or prisms (excluding those framed or handled)
20
1316
Deckglass and object glass (only for microscope)
Free
1317
Dry plate for photography (including those exposed and developed)
20
1318
Spectacles and eyeglasses:
1.Combined with precious metal, metal coated with precious metal, elephant's ivory or tortoise shell
50
2.Others
20
1319
Looking glasses or mirrors:
1.Combined with precious metal or metal coated with precious metal
50
2.Others
20
1320
Glass gems and beads (including those articles of glass processed to imitate the precious stones, metals, pearls, corals, and the like)
20
1321
Glass fiber, glass wool and manufactures thereof
25
1322
Glass cullet
Free
1323
Glass manufactures (n. o. p. f.):
1.Combined with precious metal or metal coated with precious metal
50
2.Others:
A. For electrical equipment or made of fused silica
15
B. Others
20
GROUP 14 Metal Ores and Metals
Those metals, other than the metals classified under Item 1423, the form of which is not specified under each pertinent item, shall, excepting for mercury, be classified as the metal under such item only when such metals are in the form of ingots, slabs, grains, powder, bars, rods, plates, sheets, bands, wires, pipes, tubes, foils or are waste or scrap fit only for remanufacturing
1401
Metal ores (including those calcined), matte, bottom and slag
Free
1402
Platinum, iridium, osmium, palladium, rhodium, indium and ruthenium
Free
1403
Gold
Free
1404
Silver
Free
1405
Iron and steel (excluding special steel as specified elsewhere):
1.Lump, ingot, bloom, billet or slab:
A. Pig iron
10
B. Ferromanganese and other ferro-alloys
10
C. Steel, lump, ingot, bloom, billet and slab (including sheet bar)
12.5
D. Others
12.5
2.Bars or rods (including those in the shape of T, angle, etc. in section)
15
3.Rails (including fishplates)
15
4.Wire rods (in coils)
15
5.Plates and sheets
15
6.Wires (including reed wires and paragon wires)
15
7.Bands
15
8.Wire ropes, twisted wires and barbed wires
15
9.Pipes and tubes (n. o. p. f.)
15
10.Waste or scrap (fit only for remanufacturing)
Free
1406
Special steel:
1.Lump, ingots, bloom, billet, slab, bar, rod, wire rod, plate, sheet, wire, pipe or tube (containing not less than 0.5% of nickel, chromium, tungsten, molybdenum, cobalt or vanadium, or containing not less than 1% of silicon or manganese, by weight)
15
2.Lump, ingot, bloom, billet, slab, bar and rod (containing not less than 0.7% of carbon and not more than 0.03% each of phosphorus and sulphur, by weight, n. o. p. f.)
15
1407
Steel pipes and tubes:
1.Casings over 167 millimeters in outside diameter and over 5 meters in length, and their joints
Free
2.Upset drill pipes over 110 millimeters in outside diameter and over 5 meters in length, and their joints
Free
1408
Aluminium and aluminium alloys (n. o. p. f.):
1.Ingot, slab and grain
10
2.Bar, rod, plate, sheet, wire, pipe, tube and foil
20
3.Waste or scrap (fit only for remanufacturing)
5
1409
Magnesium and magnesium alloys
5
1410
Copper:
1.Ingot or slab
10
2.Bar, rod, plate, sheet wire, twisted wire, pipe and tube
20
3.Waste or scrap (fit only for remanufacturing)
5
1411
Lead:
1.Ingot or slab
5
2.Plate, sheet, wire, ribbon, band, pipe and tube
15
3.Tea lead
Free
4.Waste or scrap (fit only for remanufacturing)
Free
1412
Tin:
1.Ingot or slab
5
2.Plate, sheet, wire, pipe, tube or foil
15
3.Waste or scrap (fit only for remanufacturing)
Free
1413
Zinc:
1.Ingot, slab or grain
10
2.Plate, sheet, wire, pipe and tube
20
3.Waste or scrap (fit only for remanufacturing)
10
1414
Nickel
Free
1415
Mercury
10
1416
Bismuth
5
1417
Sulphide of antimony
Free
1418
Cobalt
Free
1419
Brass and bronze:
1.Ingot or slab
10
2.Bar, rod, plate, sheet, wire, pipe, tube or foil
20
3.Waste or scrap (fit only for remanufacturing)
5
1420
Solder
10
1421
Babbit metal and other antifriction metals:
1.Ingot or slab
10
2.Waste or scrap (fit only for remanufacturing)
10
1422
Metals coated with gold or silver
30
1423
Metals classified under one of the Items other than this Item but not in one of the forms specified in the pertinent Item, and metals not specified in any other Items:
1.Ingot, slab, grain or powder
10
2.Bars or rods (including those in the shapes of T, angle, etc. in section) plate, sheet, ribbon, band, wire, pipe, tube, wire rope, twisted wires or foil
15
3.Waste or scrap (fit only for remanufacturing)
10
GROUP 15 Metal Manufactures
In the categories under this Group, those articles which are equipped with mechanical devices operated or driven by power shall not be included.
1501
Nails, wood screws, bolts, nuts, rivets, and the like (excluding those made of, or combined or coated with precious metal):
1.Of iron or steel
15
2.Others
20
1502
Belt-fasteners (n. o. p. f.)
15
1503
Metal nets or nettings:
1.Woven:
A. Of copper, brass or bronze (excluding those woven endless)
20
B. Others
15
2.Others:
A. Of iron or steel
15
B. Others
20
1504
Riveted tube (iron or steel)
15
1505
Flexible tube:
1.Iron or steel
15
2.Others
20
1506
Materials for railway construction (n. o. p. f.)
15
1507
Electric pole and materials for suspending electric lines (n. o. p. f.)
15
1508
Materials for construction of buildings, bridges, vessels, docks, etc.(n. o. p. f.)
15
1509
Metal boards or plates for ceiling, wall, etc.(enamelled, painted, varnished, lacquered, etc.)
20
1510
Gas holders or tanks for liquid, or parts thereof (of iron or steel)
15
1511
Cylinders for the filling of compressed gas, of iron or steel
15
1512
Insulated electric wires
20
1513
Harpoons
15
1514
Anchors (iron or steel)
15
1515
Chains (n. o. p. f.):
1.Made of, or combined or coated with precious metals
50
2.Others:
A. Of iron or steel (including those used for cycles)
15
B. Others
20
1516
Chain belting for machinery
15
1517
Chains for watches, spectacles or eyeglasses, and other chains worn on person as ornament:
1.Gold or platinum, or coated with gold worn on person as ornament
50
2.Others
20
1518
Cocks and valves (excluding those made of, or combined or coated with, precious metal):
1.Coated with base metal
20
2.Others:
A. Of iron or steel
15
B. Others
20
1519
Hinges, hat-hooks and other hardwares used for doors, windows, furnitures, etc.:
1.Made of, or combined or coated, with precious metal
50
2.Coated with base metal
20
3.Others:
A. Of iron or steel
15
B. Others
20
1520
Locks and keys:
1.Made of, or combined or coated, with precious, metal
50
2.Coated with base metal
20
3.Others:
A. Of iron or steel
15
B. Others
20
1521
Platinum crucibles or flatwares
Free
1522
Cutting tools for machinery (used for the cutting metals, woods and other hard materials), mechanics'tools, and agricultural implements, and parts thereof (n. o. p. f.):
1.Drills, bits, reamers or screw taps (excluding those having handled or framed).
20
2.Saws in machinery (including those hacksaw blades thicker than BWG No.22 and for use other than in machinery and excluding those thinner than BWG No.22), milling cutters or gear cutters
20
3.Others
15
1523
Screw jacks
15
1524
Cutlery (including safety razors not equipped with blades and excluding those provided for elsewhere):
1.Made of, or combined with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, pearl, oyster, corals, elephant's ivory or tortoise shell
50
2.Others:
A. Safety razors (including those not equipped with blades) or blades
20
B. Others
20
1525
Table forks and spoons:
1.Made of, or combined or coated with, precious metal
50
2.Others
20
1526
Corkscrews
15
1527
Capsules for bottle
15
1528
Crown bottle caps
15
1529
Cartridge cases
20
1530
Sewing or knitting needles, pins and the like (excluding those worn on person as ornament):
1.Knitting machine needles
5
2.Others
10
1531
Call-bells, and bells for vehicles
15
1532
Bicycle pumps
15
1533
Fire-extinguishers
15
1534
Meat choppers
15
1535
Coffee mills
15
1536
Ice-cream freezers
15
1537
Stoves and parts thereof (n. o. p. f.)
15
1538
Electric stoves, electric smoothing irons or similar electric appliance utilizing electrical heat (excluding those for mechanics)
20
1539
Radiators (excluding those for machinery)
15
1540
Bedsteads and parts thereof
15
1541
Safes (including cash chests)
15
1542
Numbering machines, dating machines, check perforators, pencilsharpeners and similar devices and parts thereof
15
1543
Coins (coins other than gold or silver coins and not of Japanese currency shall be classified as waste or scrap of the metal fit only for remanufacturing)
Free
1544
Manufactures of precious metal and metal manufactures made of or combined or coated with precious metal (n. o. p. f.)
50
1545
Manufactures of copper, brass or bronze (n. o. p. f.)
20
1546
Aluminium manufactures (n. o. p. f.)
20
1547
Manufactures of iron or steel (n. o. p. f.)
20
1548
Metal manufactures (n. o. p. f.)
20
GROUP 16 Time Pieces, Scientific Apparatuses and Instruments, Fire Arms, Vehicles, Aircrafts, Vessels and Machinery
1601
Pocket watches and wrist watches (including "second" watches such as stop watches):
1.With gold or platinum case
50
2.Others
30
1602
Parts of pocket watches and wrist watches (including "second" watches such as stop watches):
1.Of gold or platinum
50
2.Of silver or of metal coated with gold
30
3.Others:
A. Movements (including those having dials and hands)
30
B. Springs and hair springs
10
C. Others
25
1603
Table or wall clocks
30
Electric clocks (including master clocks and secondary clocks
25
1605
Watchman's clocks and other time-recording clocks
20
1606
Parts of table or wall clocks, electric clocks, tower clocks, watchman's clocks or others time-recording clocks
20
1607
Chronometers (excluding chronometer watches) or parts thereof
20
1608
Compasses and parts thereof
15
1609
Binoculars and monoculars:
1.Combined with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, corals, elephant's ivory, tortoise shells or shells of mollusca
50
2.Others
20
1610
Telescopes
15
1611
Microscopes or parts thereof
20
1612
Straight rules, squares, measuring tapes, protractor, wire gauges, screw pitch gauges, thickness gauges, micrometers, calipers, dividers, levels, and similar devices
15
1613
Balances and other weighing devices (with or without weights)
15
1614
Parts of balances or other weighing devices, (including weights)
15
1615
Gas meters
15
1616
Water meters
15
1617
Thermometers:
1.Climical thermometers (with or without a case)
15
2.Others
15
1618
Barometers
15
1619
Ampere-meters, volt-meters and volt-ampere-meters
15
1620
Wattmeters (including watt-hour meters)
15
1621
Pressure gauges (including vacuum gauges)
15
1622
Tachometers, ship's logs, steam engine indicators, anemometers, dynamometers, cyclometers, pedometers and similar devices
15
1623
Electric batteries
15
1624
Parts of electric batteries (excluding electric carbons)
15
1625
Surgical or orthopaedic apparatuses or instruments, or parts thereof (n. o. p. f.)
20
1626
Drawing or surveying instruments, or parts thereof (n. o. p. f.):
1.Drawing instruments or parts thereof
15
2.Others
20
1627
Cash registers, calculating machines and similar devices, and parts thereof:
1.Cash registers or calculating machines hand-operating
20
2.Others
15
1628
Typewriters or parts thereof
15
1629
Laboratory apparatuses or instruments or parts thereof (n. o. p. f.)
20
1630
Cinematograph projectors, photographic enlargers, magic lanterns or parts thereof
20
1631
Photographic equipments:
1.For cinematograph
30
2.For microscope or aircraft
15
3.Others
40
1632
Parts of photographic equipments:
1.Lenses
20
2.Dark chambers:
A. For cinematograph
20
B. For microscope or aircraft
15
C. Others
30
3.Screens for halftone process in printing
20
4.Others
30
1633
Phonographs (including those containing radio receiving set)
40
1634
Parts or accessories (excluding those for radio receiving set) of phonographs (including those containing radio receiving set)
30
1635
Musical instruments
20
1636
Parts or accessories of musical instruments
15
1637
Telegraph apparatus or telephone equipment, or parts thereof (n. o. p. f.):
1.Of wire system
15
2.Of wireless system (including radio receiving sets and television receiving sets)
20
3.Others:
A. Vacuum tubes
30
B. Others
15
1638
Fire-arms and parts thereof:
1.Rifles
30
2.Others
20
1639
Railway locomotives or tenders
15
1640
Railway vehicles (n. o. p. f.)
15
1641
Parts of railway locomotives, tenders or other railway vehicles (n. o. p. f.)
15
1642
Automobiles (including auto-tricycles and chassis equipped with motive machine):
1.Passenger cars
40
2.Others (including bus, truck, tractor, ambulance car, firefighting car, water-splinkling cars, street-cleaning car and automotive vehicles for the transportation of liquid materials, and excluding those equipped with caterpillar)
30
1643
Parts of automobiles (including trailers and excluding motive machines):
1.Chassis
30
2.Others
30
1644
Cycles (including those equipped with side-cars):
1.Equipped with motive machine
30
2.Others
20
1645
Parts of cycles (excluding motive machine and chains)
15
1646
Vehicles or parts thereof (n. o. p. f.)
15
1647
Aircraft or parts thereof (excluding motive machinees)
15
1648
Vessels
15
1649
Steam boilers
15
1650
Parts or accessories of steam boilers (n. o. p. f.)
15
1651
Mechanical stockers
15
1652
Fuel economizers
15
1653
Feed-water heaters
15
1654
Injectors or ejectors
15
1655
Steam locomotive engines (notrunning on rails) and portable steam engines
15
1656
Steam turbines or parts thereof
15
1657
Steam engines (n. o. p. f.)
15
1658
Internal combustion engines:
1.For automobiles or cycles
30
2.Others
15
1659
Water turbines or pelton wheels
15
1660
Dynamos, electric motors, rotary converters, frequency changers, rotary phase converters or armatures
15
1661
Transformers
15
1662
Dynamos combined with motive machine:
1.Combined with steam turbines
15
2.Others
15
1663
Motive machines (n. o. p. f.)
15
1664
Blocks or chain, blocks
15
1665
Cranes
15
1666
Capstans, winches, windlasses or the like (n. o. p. f.)
15
1667
Road rollers
15
1668
Concrete mixers
15
1669
Dredging machines
15
1670
Power hammers
15
1671
Gas compressors
15
1672
Sewing machines (including those having only top thereof)
20
1673
Parts or accessories of sewing machines (excluding needles)
10
1674
Diving apparatus or parts thereof
15
1675
Pumps (n. o. p. f.)
15
1676
Blowing machines (including electric fans)
15
1677
Hydraulic presses
15
1678
Pneumatic tools or pneumatic machines (n. o. p. f.)
15
1679
Metal or wood working machines (including rolling machines, drawing machines, nail making machines, moulding machines, Ranging machines, bending machines, riveting machines, etc.) or other machines for cutting or slicing other hard materials than metals and wood (excluding those of pneumatic mechanism and those as specified elsewhere)
15
1680
Spinning machines, machines for the preparation of materials for spinning or for the finishing or twisting of yarn (including ginning machines, scouring machines, bundling machines, etc.)
15
1681
Weaving looms, machines for the preparation of materials for weaving, or tissue-finishing machines
15
1682
Knitting machines
15
1683
Machines for the dyeing (including printing), bleaching or mercerising of yarns or fabrics
15
1684
Paper making machines or machines for the preparation of materials for paper making
15
1685
Printing machines
15
1686
Machinery (n. o. p. f.)
15
1687
Bearings or parts thereof
25
1688
Parts of machinery (n. o. p. f.):
1.Wheels (including gears) of iron or steel
15
2.Rolls or rollers
15
3.Parts of spinning machines or weaving looms, (including card clothing)
15
4.Metal nets and felts for paper making (only endless ones)
15
5.Others
15
GROUP 17 Miscellaneous Commodities
The term "silk" in this group shall mean "natural silk" .
1701
Copra
Free
1702 "Funori" (Gloiopeltis), "sekkasai" (Gelidiumcorneum) and Irish moss
Free
1703
Cassava-root
10
1704
Amorphophallus tubers (including those out and dried, or powdered)
15
1705
Straw, panama straw, palm leaves, rushes, reeds, vines, and the like
5
1706
Rattan:
1.Unsplit
Free
2.Others
10
1707
Bamboo
10
1708
Cork and cork manufacture:
1.Bark
Free
2.Sheet
5
3.Waste or used
Free
4.Others
10
1709
Wood:
1.Cut, sawn or split:
A. Pine, fir, cedar, and other conifers:
a. Cedar (not exceeding 20 centimeters in length, 7 centimeters in width and 7 millimeters in thickness)
Free
b. Others:
b-1. White cedar, yellow cedar, or other wood of the genus chamaecyperis, red cedar and other wood of the genus Thuja or hemlock, and other wood of genus "Tsuga" (not exceeding 200 millimeters in thickness)
5
b-2. Others
Free
B. Others:
a. "Karin" "tsuge" or box wood, "tagayasan" (Baryxylum rufum, Lour), red or rose wood, red sandal wood or ebony wood excluding ebony wood with white streaks)
20
b. Teak
Free
c. "Kiri" (Paulownia tomentose or Paulownia fortunei)
5
d. Others
Free
2.Others:
A. "Karin" "tsuge" or box wood, "tagayasan" (Baryxylum rufum, Lour), red or rose wood, red sandal wood or ebony wood (excluding ebony wood with white streaks)
30
B. Match sticks or plints
Free
C. Others:
15
1710
Wood containers and shooks
15
1711
Filter mass (of vegetable matter)
5
1712
Firewood
Free
1713
Charcoal:
1.For fuel
Free
2.For other purposes
10
1714
Bone charcoal
Free
1715
Bone ashes
Free
1716
Filaments for filament bulb
10
1717
Electric carbons or other carbons for electric work (n. o. p. f.):
1.In powder or granuls
10
2.Others:
A. Each weighing not more than 300 grams
15
B. Others
10
1718
Catalysts containing platinum vanadium, iron or their compounds
Free
1719
Plaits for hat-making
10
1720
Mats or mattings (made of vegetable materials, excluding those made of such fibers as are used in the manufacture of fabric):
1.For packing
Free
2.For other purposes
10
1721
Manufactures of straw, panama straw, palm leaves, rushes, reeds, bamboo, rattan, vines, or the like, (n. o. p. f.):
1.Bags made of rush
Free
2.Others
20
1722
Umbrella sticks, walking sticks, whips or their handles:
1.Made of or combined with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, corals, elephant's ivory or tortoise shells
50
2.Others
20
1723
Umbrellas and parasols:
1.Wholly or partly of silk
30
2.Others
20
1724
Wood manufactures (n. o. p. f.):
1.Combined with precious metal, metal coated with precious metal, precious stones semiprecious precious stones, pearls, corals, elephant's ivory or tortoise shells
50
2.Others:
A. Of "karin," "tsuge" or box wood, "tagayasan" (Baryxylum rufum, Lour), red or rose wood, red sandal wood or ebony wood
40
B. Others
20
1725
Tarred felts, tarred paper, and similar materials (processed with tar, asphalt, resin, etc. and used for roofing, ship's bottom sheathing, etc.)
10
1726
Boiler felts
10
1727
Manufactures of rubber (n. o. p. f., and including those of guttapercha):
1.India-rubber solution, indiarubber paste and other unvulcanized india-rubber
5
2.Dental rubber
Free
3.Others
15
1728
Waste or scrap rubber (including that of guttapercha) fit only for remanufacturing
Free
1729
Vulcanized fibers (in rod, plate, sheet, tube, etc.)
20
1730
Celluloid or manufactures thereof (n. o. p. f.)
20
1731
Waste or scrap celluloid (fit only for remanufacturing)
20
1732
Galalith or manufactures thereof (n. o. p. f.)
15
1733
Synthetic resins or manufactures thereof (n. o. p. f., and including waste and scrap)
30
1734
Brushes and brooms:
1.Combined with precious metal, metal coated with precious metal, elephant's ivory or tortoise shells
50
2.Others
20
1735
Lamps, lighting apparatus and parts thereof, (n. o. p. f.):
1.Safety lamp, ship's lanterns, incandescent electric lamp, socket, shade holder or gas mantle
15
2.Lamp for medical purposes
10
3.Others
20
1736
Photographic films (including the developed ones):
1.For X-ray
10
2.For other purposes
30
1737
Gelatin paper
15
1738
Artificial flowers (including imitation leaves, imitation fruits, etc.), or parts thereof
40
1739
Toilet cases
40
1740
Fountain pens (including ball pens), mechanical pencils, pencils, pens and parts thereof:
1.With holders or caps made of or combined with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, corals, elephant's ivory or tortoise shells
50
2.Others:
A. Fountain pen or mechanical pencil
25
B. Lead pencils or pencil leads
20
C. Others:
a. Pen points:
a-1. Of gold
20
a-2. Others
15
b. Others
20
1741
Goods for baseball, tennis, table tennis, billiards, chess, and other sporting or gaming goods, and parts and accessories thereof (excluding playing cards):
1.Goods for base ball, tennis or other out-door sports, or accessories
20
2.Others
30
1742
Toys
40
1743
Models
Free
1744
Fodder and feeds
Free
1745
Wheat bran
Free
1746
Rice bran
Free
1747
Oil cakes, unedible dried fish, bone meal, blood powder, guano, superphosphate of lime, calcium cyanamide or other fertilizers (n. o. p. f.)
Free
1748
Denatured molasses
5
1749
Articles not otherwise provided for:
1.Unfinished articles
5
2.Others:
A. Combined with precious metal, metal coated with precious metal, precious stones, semi-precious stones, pearls, corals, elephant's ivory or tortoise shells
50
B. Others
20
Supplementary Provisions:
1
This Law shall come into force as from May 1, 1951.
2
The following laws shall be abolished:
Law relating to Import Duties on Luxuries and Similar Articles (Law No.24 of 1924);
Law relating to Specific Duties in Import Tariff (Law No.4 of 1932);
Law concerning the Exemption of Import Duties on Foodstuffs (Law No.188 of 1947);
Law for Exemption of Import Duties on Tsumugi, Etc.(Law No.192 of 1950).
3
The provision of Article 9 paragraph 2 of the Customs Tariff Law, before amendment shall still prevail for one year after the enforcement of this Law with respect to those articles which have before the enforcement of this Law, been exempted wholly or partially from import duty in accordance with the provision of the said paragraph.
4
Those articles as produced in the Southwest Islands and accompanied with a certificate of origin as may be prescribed by Cabinet Order shall be exempted from import duty for the time being;in this case, the Southwest Islands shall mean those southwest islands south of the 30-degree parallel of north latitude which are regarded as foreign territory by virtue of the provision of Article 12 of the Customs Tariff Law.
5
The import duty on those articles, out of those enumerated in the Import Tariff Rates Schedule in the Annexed Table to the Customs Tariff Law, which are enumerated in Table A of this paragraph, shall be exempted with respect to their import effected on or before March 31, 1952, and the import duty on those which are enumerated in Table B under this paragraph shall be collected, with respect to their import effected on or before March 31, 1952, by applying the tariff rates on Table B under this paragraph, instead of those in the Import Tariff Rates Schedule in the Annexed Table to the Customs Tariff Law.
Table A
Import Tariff Rates Schedule in the Annexed Table to the Customs Tariff Law Tariff
Number
Description
208
Kao-liang (Andropogon vulgaris).
209
Indian corn.
211
Seeds of leguminous plants:
1.Soya beans;
3.Ground nuts.
215
Rapeseed and mustard seeds.
519
Hydrocarbon oils (n. o. p. f.):
1.Crude oils, heavy oils and raw oils.
1228
Petroleum coke, out of cokes.
1647
Aircraft or parts thereof (excluding motive machines).
1648
Vessels.
1658
Internal combustion engines:
1.Engines for aircraft out of those mentioned as "other" .
Table B
Import Tariff Rates Schedule in the Annexed Table to the Customs Tariff Law
Tariff Rate
Tariff Number
Description
519
Hydrocarbon Oils (n. o. p. f.).:
2.Others (including those containing oils or fats, vegetable or animal, liquid soap, alcohol, etc.).
A. Those whose specific gravity does not exceed 0.8489 at 15°C.....................................
10%
B. Others............................
20%
705
Synthetic dyes:
6.Vat dyes.
B. Others............................
20%
6
Those machines out of those listed under Group 16 of the Import Tariff Rates Schedule in the Annexed Table to the Customs Tariff Law, which satisfy the requirements as enumerated below and may be designated by Cabinet Order, shall, in accordance with the provision of Cabinet Order, be exempted from import duty with respect to their import effected on or before March 31, 1952:
-
(1)
That they are industrial machines of a new invention of high efficiency which are difficult to be manufactured in Japan;
-
(2)
That they are used in an industry contributing to the achievement of the economic independence of Japan.
7
In case the person, who imported those machines which are duty-exempt under the provision of the preceding paragraph, has used such machines for purposes other than those for which they were imported, the Government shall collect from such person the import duty on such machines in the same way as the national taxes are collected.
8
In the case under paragraph 6, the provision of Article 101-(2) paragraph 3 of the Customs Law (Law No.61 of 1899) shall apply mutatis mutandis thereto.
9
The Law concerning the Exemption of Import Duty on Iron (Law No.87 of 1941) shall be partially amended as follows:
In paragraph 1, "iron (excluding special steel, otherwise provided for) enumerated in Import Tariff No.462" shall be amended as "iron and steel (excluding special steel as specified elsewhere) enumerated in Tariff No.1405" .
10
The Precious Metals Control Law (Law No.128 of 1950) shall be partially amended as follows:
The Annexed Table to the Law shall be amended as follows:
Annexed Table
Import Tariff Rates Schedule in the Annexed Table to the Customs Tariff Law
Articles Exempted from Duty
Tariff No.
Description
501
Volatile oils, vegetable:Pine Oil
2.Others.
B. Others.
695
Drugs, chemicals, medicines and compounds, or preparations thereof (n. o. p. f.)
Lime cyanide and chemicals for ore floatation.
1406
Special steel.
Drill steel
1666
Capstans, winches, windlasse or the like (n. o. p. f.)
Slusher hoist
1678
Pneumatic tools or pneumatic machines (n. o. p. f.)
Drifter
1686
Machinery (n. o. p. f.)
Boring Machine, physical prospecting instrument, air stowing machine, machine for ore dressing, and cyanide refining machine.
Minister of Finance
IKEDA Hayato
Prime Minister
YOSHIDA Shigeru