WCO 分类路径
- 章01活动物
- 品目0103活猪
- 子目010392重量50千克及以上
- 国家码010392012*�k2�lPer each, more than the upper limit prices for the specific duty applied on live swine, but not more than the gate prices where the gate prices shall be obtained by dividing Prices A by rates B plus 1, the same definition shall be applied in this heading Prices A: mentioned in *�k1�l Rates B: the rates specified in this sub-heading *�k3�l according to the each divisions of each import terms provided in the Annex 1-3-2
010392012
"*�k2�lPer each, more than the upper limit prices for the specific duty applied on live swine, but not more than the gate prices where the gate prices shall be obtained by dividing Prices A by rates B plus 1, the same definition shall be applied in this heading Prices A: mentioned in *�k1�l Rates B: the rates specified in this sub-heading *�k3�l according to the each divisions of each import terms provided in the Annex 1-3-2"
HS 编码 010392012（第 01 章「活动物」；品目 0103「活猪」；子目 010392「重量50千克及以上」）在日本税则中对应"*�k2�lPer each, more than the upper limit prices for the specific duty applied on live swine, but not more than the gate prices where the gate prices shall be obtained by dividing Prices A by rates B plus 1, the same definition shall be applied in this heading Prices A: mentioned in *�k1�l Rates B: the rates specified in this sub-heading *�k3�l according to the each divisions of each import terms provided in the Annex 1-3-2"。日本海关对该编码商品征收一般税率 (10%)、暂定税率 Per each, the difference between the standard import price of live swine and the value for customs duty。法定计量单位为NO。该商品涉及 2 项进口管理规定或禁限措施，详见合规章节。目前有 3 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
一般税率 General rate | (10%) |
暂定税率 Temporary rate | Per each, the difference between the standard import price of live swine and the value for customs duty |
WTO 税率 WTO rate | (19,508 yen/each) |
自贸协定优惠税率
3 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| CPTPP | (20,400.55 yen �~ 1.042 - the value for customs duty)/each or 9,754.00 yen/kg, whichever is the less |
| EU | (20,400.55 yen �~ 1.042 - the value for customs duty)/each or 9,754.00 yen/each, whichever is the less |
| UK | (20,400.55 yen �~ 1.042 - the value for customs duty)/each or 9,754.00 yen/each, whichever is the less |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
感染症の予防及び感染症の患者に対する医療に関する法律
Laws Concerning the Prevention of Infections and Medical Treatment for Infected Persons
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
同一 HS 6 位前缀 0103.92 在其他国家的税率对照