| 0101 | Live horses, asses, mules and hinnies |
| | - Horses : |
| 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") |
| | - - - 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 |
| | - - - 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 |