A Study on the HS Classification of Alternative Foods : Policy Implications for Tariff Rates and Import-Export Regulations

With growing interest in climate change, food security, and sustainable consumption, the alternative food market is rapidly expanding. Alternative foods, such as plant-based meat, cultured meat, and edible insects, are recognized as innovative and environmentally friendly protein sources. However, their legal status in international trade remains uncertain, leading to inconsistencies in HS classification, tariff rates, and import-export regulations. This study analyzes the HS classification of alternative foods and examines related tariff and regulatory issues to derive policy implications. By reviewing HS classification structures, tariff policies, international regulations, WCO amendments, and customs rulings, this study identifies key challenges. The 2022 HS amendment clarified the classification of edible insects, but plant-based meat still lacks a standardized classification. Cultured meat is expected to receive an HS code in the 2027 amendment, potentially reducing uncertainty. However, the lack of clear classification criteria continues to create inconsistencies in tariff application and import-export regulations. This study highlights the need for standardized HS classification, tariff adjustments, and domestic regulatory reforms concerning labeling, nutritional claims, and safety assessments. It provides academic and practical insights into alternative food trade policies. Future research should empirically assess how classification uncertainty impacts businesses and consumers to develop more targeted policy responses.