| 01.01      |            | Live horses, asses, mules and hinnies | 
| 01.01      |            | Horses : | 
| 0101.21    | 100        | 1 Certified as being those other than Thoroughbred, Thoroughbred-grade, Arab, Anglo-Arab or Arab-grade horses (hereinafter referred to as "light-breed horses") in accordance with the provisions of the Cabinet Order for Enforcement of the Customs Tariff Law (hereinafter referred to as "Cabinet Order") | 
| 0101.21    |            | 2 Other | 
| 0101.21    | 210        | (1) "Light-breed horses" certified as being those used for purposes other than horse-race and as being not pregnant in accordance with the provisions of a Cabinet Order | 
| 0101.21    | 290        | (2) Other | 
| 0101.29    |            | Other | 
| 0101.29    | 100        | 1 Certified as being not "light-breed horses" in accordance with the provisions of a Cabinet Order | 
| 0101.29    |            | 2 Other | 
| 0101.29    | 210        | (1) "Light-breed horses" certified as being those used for purposes other than horse-race and as being not pregnant in accordance with the provisions of a Cabinet Order | 
| 0101.29    | 290        | (2) Other | 
| 0101.90    | 000        | Other | 
| 0102.29    |            | Other | 
| 0102.29    | 100        | 1 Weighing not more than 300kg | 
| 0102.29    | 200        | 2 Other | 
| 0102.39    | 000        | Other | 
| 0102.90    |            | Other | 
| 0102.90    |            | 2 Other | 
| 0102.90    | 210        | (1) Weighing not more than 300kg | 
| 0102.90    | 290        | (2) Other | 
| 0103.10    |            | Other : | 
| 0103.91    | 000        | Weighing less than 50 kg | 
| 0103.92    |            | Weighing 50 kg or more |