Provisional Translation

OTO No. 504 Classification MOF-91
MAFF-81
Date of Acceptance September 20, 1993 Ministry/Agency Receiving Complaint Economic Planning Agency
Responsible Ministries Ministry of Finance
Ministry of Agriculture, Forestry and Fisheries
Related Laws Customs Tariff Law
Law on Stability of Sugar Prices
Complainant Domestic firm Exporting Countries Singapore
Subject Uniform handling of the concerned ministries and clarification of specifications and standards pertaining to imports of sugar products
Details of Measures For tariff classification purposes, the customs office classifies mixed sugar to which 0.6itric acid has been added as "mixed sugar to which flavoring or coloring has been added."
However, based on the Law on Stabilizing the Price of Sugar (hereafter, "the Law"), in specific circumstances, mixed sugar imported into Japan must be sold to the Japan Raw Silk and Sugar Price Stabilization Agency, but "sugar to which flavoring has been added" is exempt from this requirement.
Mixed sugar to which citric acid has been added is not considered "sugar to which flavoring as been added" under the Law, because citric acid is a flavoring which has neither taste nor smell (in the classification for food additives, it is classified as having a tart taste).
The complainant was advised that the grace period for changing the tariff classification for products containing 0.3itric acid ended on August 31, 1993 and could not be extended.
The complainant was also advised that, given the close connection between the Customs Tariff Law and the Law on Stabilizing the Price of Sugar, a uniform interpretation of the word "flavoring" in both laws would be adopted as soon as possible (by the end of fiscal 1994).
Classification of Processing A Directions I-b
III
Remarks Improvement measures were taken on June 1, 1995.

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