HS Code 0405.20 : Dairy spreads
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for dairy spreads is 0405.20. Under the 2026 Japan (Japan Customs / 税関), the representative MFN general duty rate is *29.8% + 985 yen/kg [Japan Customs Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Subheading .20
.20
Dairy spreads
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
9-DIGIT JAPAN TARIFF CODE
0405.20.000
Japan Customs Schedule (実行関税率表)
Customs Authority
Japan Customs (税関)
NACCS Electronic Clearance
De Minimis Threshold
¥10,000 JPY
Art. 14-18 Customs Tariff Law
Advance Ruling System
Advance Ruling (事前教示)
Valid 3 years across Japan
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 0405.20
Receive an automated email notification whenever Japan Customs or the MOF publishes duty rate adjustments or customs notices for 0405.20.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
AGENCY-CONDITIONAL (PGA)
FDA Prior Notice / USDA Phytosanitary Cert
Rule-derived from verified PGA flag: Mandatory prior notice filing and health certificate.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
ACE PGA Message-Set Flags:
FDA (FOO): Prior Notice (PN) + FDA Food Facility RegistrationUSDA-APHIS (AP1): Veterinary Import Permit for Dairy/Animal Products
Official ACE program code: ACE/PGA [FDA 21 CFR 1.276].
MODULE 8: Japanese Trade Remedies (MOF Anti-Dumping / CVD) & Safeguards
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Dairy spreads
MODULE 11: Japan Customs Advance Ruling (事前教示制度)
Legally binding tariff classification rulings issued by Japan Customs (税関), valid for 3 years for HS 0405.20.
Query the official Japan Customs Advance Ruling database:
Search Japan Customs Advance Rulings Portal for 0405.20 →Japan Customs 9-Digit Tariff Schedule Lines (0405.20)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| Dairy spreads | *29.8% + 985 yen/kg | — | |
| - Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof | *29.8% + 985 yen/kg | — | |
| - Other | *29.8% + 985 yen/kg | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 0405.10 | Subheading under Heading 0405 | Compare Subheading 0405.10 → |
| 0405.90 | Subheading under Heading 0405 | Compare Subheading 0405.90 → |
Official Primary Sources & Authority References
USITC HTS Chapter 04 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Dairy spreads.
CBP CROSS Ruling Database (0405.20) ↗
Binding customs classification precedents for Heading 0405.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and Japan (Japan Customs / 税関) general duty for Dairy spreads?
Under WCO Harmonized System 2022 and Japan (Japan Customs / 税関), Dairy spreads is classified under HS 0405.20 (Heading 0405, Chapter 04). The representative JP MFN general duty rate is *29.8% + 985 yen/kg.
How is HS 0405.20 distinguished within Heading 0405 (Butter and other fats and oils derived from milk; dairy spreads)?
Heading 0405 covers Butter and other fats and oils derived from milk; dairy spreads. Subheading 0405.20 specifically isolates Dairy spreads. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 0405.
What are the primary candidate subheadings related to HS 0405.20?
Related subheadings under Heading 0405 include 0405.10, 0405.90. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Dairy spreads into Japan?
Importers require a Japan Customs Import Declaration (輸入申告書) lodged via NACCS by a licensed Customs Broker (通関士), Corporate Number, Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 0405.20 enter duty-free under CPTPP or RCEP into Japan?
Yes. Goods originating in CPTPP member states, RCEP nations, EU Member States (Japan-EU EPA), or the United States (Japan-US Trade Agreement) satisfying origin rules enter Japan under preferential rates.
What is the Japanese customs duty and tax de minimis threshold for Dairy spreads?
Under Article 14-18 of the Customs Tariff Law, imported goods with a total CIF value of ¥10,000 JPY or less enter Japan duty-free and tax-free (excluding specified leather/textile items).
How can an importer obtain a Japan Customs Advance Ruling (事前教示) for HS 0405.20?
Importers or customs brokers may submit a written request for an Advance Ruling on Tariff Classification (事前教示制度) to Japan Customs (税関) for legally binding classification valid for 3 years.
What MHLW Food Sanitation Law or MAFF plant quarantine rules apply to HS 0405.20 in Japan?
Imports of food, agricultural, or livestock products under Chapter 04 into Japan require MHLW Food Sanitation Act notification and MAFF Plant Protection Station inspection clearance.
How is the specific duty rate (*29.8% + 985 yen/kg) calculated for HS 0405.20?
HS 0405.20 carries a quantity-based specific or compound duty rate (*29.8% + 985 yen/kg). Customs duties are calculated based on physical net weight/volume rather than purely invoice ad valorem value.
What Consumption Tax (消費税) applies to imports of HS 0405.20 into Japan?
Japan levies Consumption Tax at 10.00% standard (8.00% reduced for food and beverages) on the CIF value plus customs duty. There is no US-style federal VAT/GST distinction.
Are there Merchandise Processing or Harbor Maintenance fees in Japan?
No. Japan does not charge US-style MPF or HMF. Importers pay the applied customs duty plus 10% Consumption Tax; declarations are lodged via NACCS.
What is the importer identification and customs broker requirement in Japan?
Commercial importers require a Corporate Number (法人番号) and typically clear through a licensed Customs Broker (通関士) via the NACCS electronic system.
What prohibited or restricted goods controls apply to HS 0405.20 in Japan?
Certain commodities require METI import approval, or MHLW/MAFF quarantine clearance, prior to Japan Customs release. Some leather and textile items carry tariff-rate quotas.
What Japanese trade remedy (anti-dumping / countervailing) measures apply to HS 0405.20?
Importers must verify whether anti-dumping or countervailing duties administered by the Ministry of Finance (MOF) and METI apply to their specific country of origin.
Are there entry processing fees or harbor taxes in Japan?
No. Japan does not charge additional entry processing fees or harbor taxes beyond applied customs duty and 10% Consumption Tax.
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