WCO 分类路径
020319022
"*�k3�lEach kilogram, more than the gate prices of partial pig, in value for customs duty"
HS 编码 020319022(第 02 章「肉及食用杂碎」;品目 0203「鲜、冷、冻猪肉」;子目 020319「其他」)在日本税则中对应"*�k3�lEach kilogram, more than the gate prices of partial pig, in value for customs duty"。日本海关对该编码商品征收暂定税率 4.3%、WTO 税率 (4.3%)。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 7 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 | 4.3% |
WTO 税率 WTO rate | (4.3%) |
自贸协定优惠税率
7 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Mexico | For the Pooled Quota (535.53 yen/kg- the value for customs duty/kg) or 2.2%, whichever is the greater |
| Chile | For the Pooled Quota (535.53 yen/kg- the value for customs duty/kg) or 2.2%, whichever is the greater |
| Australia | For the Pooled Quota (535.53 yen/kg- the value for customs duty/kg) or 2.2%, whichever is the greater |
| CPTPP | 0.4% |
| EU | 0.5% |
| UK | 0.5% |
| JP_US | 0.4% |
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
FD · https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/shokuhin/yunyu_kanshi/kanshi/index_00004.html
机关:Office of Import Food Safety Food Inspection and Safety Division,Public Health Bureau , Ministry of Health, Labour and Welfare需许可证
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
AN · 【Animal】 http://www.maff.go.jp/aqs/english/animal/im_index.html 【livestock products】 http://www.maff.go.jp/aqs/english/product/import.html
机关:Animal Health Division, Food Safety and Consumer Affairs Bureau, Ministry of Agriculture, Forestry and Fisheries需检验检疫
同一 HS 6 位前缀 0203.19 在其他国家的税率对照