Provisional Translation
| OTO No. | 445 | Classification | MOF-78 |
|---|---|---|---|
| Date of Acceptance | March 20, 1991 | Ministry/Agency Receiving Complaint | Economic Planning Agency |
| Responsible Ministries | Ministry of Finance | Related Laws | Temporary Tariff Measures Law |
| Complainant | Domestic firm | Exporting Countries | China |
| Subject | Review of tariff applied to canned pork | ||
| Details of Measures | In Japan, customs duties are classified based on to the tariff schedule attached to the Customs Tariff Law. The canned pork in question was classified as "2. Others" (basic rate of 25%) of the tariff schedule No. 1602.49 in 1990, when the import application was made. However, the attached schedule of the Customs Temporary Measures Law sets forth the subdivision of tariff rates that take priority over the basic rates in application on "prepared foods (regardless of whether seasonings, spices or other similar products are added or not) that are made of only hams and bacons (excluding sterilized ones), pressed hams (limited to lumps of pork), or other lumps of pork (limited those weighing 10 grams or more per chunk). Under the attached schedule, if the taxable price per kilogram is lower than the basic import price multiplied by 15/7, a differential tariff is to be applied. Since the canned pork in question falls under the category of "the prepared foods made of other lumps of pork (limited those weighing 10 grams or more per chunk)" and its taxable price per kilogram is lower than the basic import price multiplied by 15/7, the government replied that a differential tariff would be applied and that the "net volume, " on which customs duty is to be based, means the whole content of the can. At the 26th meeting of the Special Grievance Resolution Meeting in September 1991, the tariffs schedule number and volume, etc., on which customs duty is to be based, were deliberated. Since the Committee was of the opinion that it is not necessary to accept the complainant's claim, the government explained the applicable duty number and the taxable base to the complainant again. It also explained that the relevant English sentences in the tariff schedule (published by the Japan Tariff Association) are not the English translation of HS Treaty nor the GATT Schedule of Concessions but just a translation of the attached schedule of the Customs Temporary Measures Law for reference purposes only and that the official text is the relevant provision in the Customs Temporary Measures Law itself. |
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| Classification of Processing | D | Directions | I-a |
| Remarks | |||