HS Code 1901.90 : Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, Other
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, other is 1901.90. Under the 2026 Japan (Japan Customs / 税関), the representative MFN general duty rate is 29.8% + 679 yen/kg [Japan Customs Tariff 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 19
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
Heading 1901
Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
Subheading .90
.90
Other
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
9-DIGIT JAPAN TARIFF CODE
1901.90.000
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 1901.90
Receive an automated email notification whenever Japan Customs or the MOF publishes duty rate adjustments or customs notices for 1901.90.
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) + Food Facility Registration
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 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, Other
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 1901.90.
Query the official Japan Customs Advance Ruling database:
Search Japan Customs Advance Rulings Portal for 1901.90 →Japan Customs 9-Digit Tariff Schedule Lines (1901.90)
| Commodity Code | Description | Duty Rate | Unit |
|---|---|---|---|
| A Of a milk fat content, by weight, not exceeding 30% | 29.8% + 679 yen/kg | — | |
| - For "the Pooled Quota of other milk products | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| B Other | 29.8% + 679 yen/kg | — | |
| - For "the Pooled Quota of other milk products | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| A Mostly containing rice preparation | 29.8% + 679 yen/kg | — | |
| - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| B Mostly containing wheat and triticale preparation | 29.8% + 679 yen/kg | — | |
| - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| C Mostly containing barley preparation | 29.8% + 679 yen/kg | — | |
| - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| (a) Containing wheat starch | 29.8% + 679 yen/kg | — | |
| - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| (b) Other | 29.8% + 679 yen/kg | — | |
| -- Containing added sugar | 29.8% + 679 yen/kg | — | |
| -- Other | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| (3) "Mochi(rice-cake), "dangoor other similar rice products, excluding a kind used as food suitable for infants or young children or dietetic purpose | 29.8% + 679 yen/kg | — | |
| k1lContaining not more than 30% by weight of rice | 29.8% + 679 yen/kg | — | |
| *1 Containing not more than 15% by weight of sucrose | 29.8% + 679 yen/kg | — | |
| *2 Other | 29.8% + 679 yen/kg | — | |
| *kiilOther | 29.8% + 679 yen/kg | — | |
| - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the Law, imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning rice and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 34 of the law | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| (a) Containing less than 50% by weight of sucrose | 29.8% + 679 yen/kg | — | |
| - Foods, the largest single ingredient of which is sugar by weight | 29.8% + 679 yen/kg | — | |
| -- Whipped cream in pressurized containers | 29.8% + 679 yen/kg | — | |
| -- Other | 29.8% + 679 yen/kg | — | |
| (b) Other | 29.8% + 679 yen/kg | — | |
| B Other | 29.8% + 679 yen/kg | — | |
| - Whipped cream in pressurized containers | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| (2) Malt extract | 29.8% + 679 yen/kg | — | |
| (a) Containing not more than 15% by weight of sucrose | 29.8% + 679 yen/kg | — | |
| (b) Other | 29.8% + 679 yen/kg | — | |
| - Foods, the largest single ingredient of which is sugar by weight | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — | |
| B Other | 29.8% + 679 yen/kg | — | |
| - Put up in containers for retail sale, not more than 500g each including container | 29.8% + 679 yen/kg | — | |
| - Other | 29.8% + 679 yen/kg | — |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|---|---|
| 1901.10 | Subheading under Heading 1901 | Compare Subheading 1901.10 → |
| 1901.20 | Subheading under Heading 1901 | Compare Subheading 1901.20 → |
Official Primary Sources & Authority References
USITC HTS Chapter 19 Tariff Schedule (2026) ↗
Official U.S. 10-digit tariff lines and general duty rates for Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, Other.
CBP CROSS Ruling Database (1901.90) ↗
Binding customs classification precedents for Heading 1901.
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 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, Other?
Under WCO Harmonized System 2022 and Japan (Japan Customs / 税関), Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, Other is classified under HS 1901.90 (Heading 1901, Chapter 19). The representative JP MFN general duty rate is 29.8% + 679 yen/kg.
How is HS 1901.90 distinguished within Heading 1901 (Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included)?
Heading 1901 covers Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. Subheading 1901.90 specifically isolates Other. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 1901.
What are the primary candidate subheadings related to HS 1901.90?
Related subheadings under Heading 1901 include 1901.10, 1901.20. Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, Other 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 1901.90 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 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, Other?
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 1901.90?
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 1901.90 in Japan?
Imports of food, agricultural, or livestock products under Chapter 19 into Japan require MHLW Food Sanitation Act notification and MAFF Plant Protection Station inspection clearance.
How is the specific duty rate (29.8% + 679 yen/kg) calculated for HS 1901.90?
HS 1901.90 carries a quantity-based specific or compound duty rate (29.8% + 679 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 1901.90 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 1901.90 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 1901.90?
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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