| 0101.21 | | Pure-bred breeding animals |
| 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 |
| 0101.30 | 000 | Asses |
| 0101.90 | 000 | Other |
| 0102.21 | 000 | Pure-bred breeding animals |
| 0102.29 | | Other |
| 0102.29 | 100 | 1 Weighing not more than 300kg |
| 0102.29 | 200 | 2 Other |
| 0102.29 | | Buffalo : |
| 0102.31 | 000 | Pure-bred breeding animals |
| 0102.39 | 000 | Other |
| 0102.90 | | Other |
| 0102.90 | 100 | 1 Pure-bred breeding animals |
| 0102.90 | | 2 Other |
| 0102.90 | 210 | (1) Weighing not more than 300kg |
