021011010

HS 编码 021011010（第 02 章「肉及食用杂碎」；品目 0210「盐腌、盐渍、干或熏的肉及食用杂碎；食用肉粉及肉末」；子目 021011「带骨火腿、肩肉及其切块」）在日本税则中对应"*�k1�lEach kilogram, in value for customs duty, not more than the gate prices for the specific duty applied on processed meat of swine, where the gate prices shall be obtained by dividing Prices A by Rate B plus 0.6, and multiplying by 1.5, the same definition shall be applied in this heading and in heading 16.02. Prices A; standard import prices for processed meat of swine specified by the sub-paragraph 1 of paragraph 4 of the 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 and in heading 16.02. Rates B; the rates specified in this sub-heading *�k2�l according to the each divisions of each import terms provided in the Annex 1-3"。日本海关对该编码商品征收一般税率 (10%)、暂定税率 Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6。法定计量单位为KG。该商品涉及 3 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。