WCO 分类路径
- 章02肉及食用杂碎
- 品目0203鲜、冷、冻猪肉AI 译
- 子目020311整头及半头胴体AI 译
- 国家码020311020*�k1�lEach kilogram, in value for customs duty, not more than the upper limit prices for the specific duty applied on pig carcass, where the upper limit prices shall be obtained by substracting Prices B from Prices A, the same definition shall be applied in this heading. Prices A, standard import prices for pig carcass specified by the sub-paragraph 1 of paragraph 2 of Annex 1-3-2 to the Temporary Tariff Measures Law corresponding to the period of importation provided by the Annex, the same definition shall be applied in this heading. Prices B, the prices specified by *�k1�l in this sub-heading each corresponding to the period of importation provided by the Annex 1-3 to the Law
020311020
"*�k1�lEach kilogram, in value for customs duty, not more than the upper limit prices for the specific duty applied on pig carcass, where the upper limit prices shall be obtained by substracting Prices B from Prices A, the same definition shall be applied in this heading. Prices A, standard import prices for pig carcass specified by the sub-paragraph 1 of paragraph 2 of Annex 1-3-2 to the Temporary Tariff Measures Law corresponding to the period of importation provided by the Annex, the same definition shall be applied in this heading. Prices B, the prices specified by *�k1�l in this sub-heading each corresponding to the period of importation provided by the Annex 1-3 to the Law"
HS 编码 020311020（第 02 章「肉及食用杂碎」；品目 0203「鲜、冷、冻猪肉」；子目 020311「整头及半头胴体」）在日本税则中对应"*�k1�lEach kilogram, in value for customs duty, not more than the upper limit prices for the specific duty applied on pig carcass, where the upper limit prices shall be obtained by substracting Prices B from Prices A, the same definition shall be applied in this heading. Prices A, standard import prices for pig carcass specified by the sub-paragraph 1 of paragraph 2 of Annex 1-3-2 to the Temporary Tariff Measures Law corresponding to the period of importation provided by the Annex, the same definition shall be applied in this heading. Prices B, the prices specified by *�k1�l in this sub-heading each corresponding to the period of importation provided by the Annex 1-3 to the Law"。日本海关对该编码商品征收暂定税率 361 yen/kg、WTO 税率 (361 yen/kg)。法定计量单位为KG。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 5 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
暂定税率 Temporary rate | 361 yen/kg |
WTO 税率 WTO rate | (361 yen/kg) |
自贸协定优惠税率
5 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Australia | For the Pooled Quota (401.65 yen/kg- the value for customs duty/kg) or 361 yen/kg, whichever is the less |
| CPTPP | (393 yen �~ 1.004 - the value for customs duty)/kg or 43.50 yen/kg, whichever is the less |
| EU | (393 yen �~ 1.004 - the value for customs duty)/kg or 43.50 yen/kg, whichever is the less |
| UK | (393 yen �~ 1.004 - the value for customs duty)/kg or 43.50 yen/kg, whichever is the less |
| JP_US | (393 yen �~ 1.004 - the value for customs duty)/kg or 43.50 yen/kg, whichever is the less |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
食品衛生法
Food Sanitation Act
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
同一 HS 6 位前缀 0203.11 在其他国家的税率对照