HS 1514Agriculture · Japan

Mustard Oil - HS 1514 classification, duty and landed cost - Import into Japan

Duty and tax snapshot for importing agriculture (HS 1514) into Japan. Typical MFN duty ~5%, JCT 10% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

JCT

10%

Total taxes / CIF

15.5%

Worked landed-cost example

USD 80,000 FOB parcel of agriculture (HS 1514) shipped to Japan.

FOB valueUSD 80,000

Origin chargesUSD 1,200

FreightUSD 6,400

InsuranceUSD 400

CIFUSD 88,000

Import duty @ 5%USD 4,400

JCT @ 10%USD 9,240

Destination inlandUSD 1,600

Landed cost ≈ USD 103,240

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
1514.99	Mustard oil, refined
1517.90	Preparations for animal feed, other

Japan duty regime

MFN tariffs on a mix of ad valorem and specific rates. Preferential rates under CPTPP, RCEP, Japan-EU EPA, Japan-US Trade Agreement, Japan-UK CEPA and ASEAN JAEPA.

Customs notes

· Japan uses a 9-digit Statistical Code (HS 6 + 3 national digits) administered by Customs and METI.
· NACCS is the electronic customs declaration system used at all ports and airports.
· AEO (Authorised Economic Operator) status gives fast-track clearance and deferred duty payment.
· Consumption tax base = CIF + customs duty. Registered importers can reclaim JCT as input tax.

Frequently asked questions

What is the typical import duty on agriculture (HS 1514) into Japan?

Japan applies an MFN duty of about 5% on HS chapter 1514 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (MFN tariffs on a mix of ad valorem and specific rates) may reduce this to 0% for qualifying origins.

How is JCT calculated on imports of agriculture in Japan?

Japan charges JCT at 10% on the CIF value plus duty. Consumption tax on CIF + duty

What is the landed cost of a USD 80,000 FOB shipment of agriculture into Japan?

On a USD 80,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 88,000. Applying 5% duty and 10% JCT brings total taxes to about USD 13,640 (~15.5% of CIF). Landed at buyer's warehouse ≈ USD 103,240.

Which HS code should I use for agriculture in Japan?

Start with the 6-digit international HS heading - for example 1514.99 (Mustard oil, refined). Japan customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping agriculture to Japan?

Most importers into Japan prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and JCT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Japan customs need to clear HS 1514?

Japan uses a 9-digit Statistical Code (HS 6 + 3 national digits) administered by Customs and METI. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.