| 2301.2 | | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates |
| 2301.2 | 10 | - Flours, meals and pellets, of fish |
| 23.02 | | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants |
| 23.03 | | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets |
| 2303.20 | 000 | Beet-pulp, bagasse and other waste of sugar manufacture |
| 2304.00 | 000 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil |
| 2305.00 | 000 | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil |
| 23.06 | | Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05 |
| 2308.00 | 000 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included |
| 2309.10 | | Dog or cat food, put up for retail sale |
| 2309.10 | 092 | A More than 70yen/kg in value for customs duty, excluding those containing 35% or more by weight of crude protein |
| 2309.10 | 093 | (a)In powders, meals, flakes, pellets, cubes or similar forms, containing less than 5% by weight of sugars evaluated as sucrose, less than 20% by weight of free starch, less than 35% by weight of crude protein, other than those be separable 10% or more by weight of broken rice and flour or meal of rice taken together when determined by means of separating methods stipulated by a cabinet order |
| 2309.90 | | 1Preparations of a kind used in animal feeding, excluding those directly used as feed or fodder |
| 2309.90 | | A Those with a basis of products specified in heading 12.14 or 23.03, in pellets, cubes or similar forms, alfalfa green leaf protein concentrates or fish marine mammal solubles |
| 2309.90 | 292 | - Those with a basis of products specified in heading 12.14 or 23.03, in pellets, cubes or similar forms |
| 2309.90 | 296 | ? More than 70yen/kg in value for customs duty, put up in containers for retail sale but not in airtight containers, excluding those containing 35% or more by weight of crude protein |
| 2309.90 | 297 | I For dogs, cats and other similar kind of ornamental animals and pet animals |
| 2401.10 | 000 | Tobacco, not stemmed / stripped |
| 2401.20 | 000 | Tobacco, partly or wholly stemmed / stripped |
| 24.02 | | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes |
| 2402.10 | 000 | Cigars, cheroots and cigarillos, containing tobacco |
| 2309.90 | | (?)In powders, meals, flakes, pellets, cubes or similar forms, containing less than 5% by weight of sugars evaluated as sucrose, less than 20% by weight of free starch, less than 35% by weight of crude protein, other than those be separable 10% or more by weight of broken rice and flour or meal of rice taken together when determined by means of separating methods stipulated by a cabinet order |
| 24.03 | | Smoking tobacco, whether or not containing tobacco substitutes in any proportion |