WCO 分类路径
- 章02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AI 译
- 子目021092鲸目、海牛目及鳍足亚目动物肉AI 译
- 国家码021092000Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses(mammals of the suborder Pinnipedia)
021092000
"Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses(mammals of the suborder Pinnipedia)"
HS 编码 021092000（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 021092「鲸目、海牛目及鳍足亚目动物肉」）在日本税则中对应"Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses(mammals of the suborder Pinnipedia)"。日本海关对该编码商品征收一般税率 7%、WTO 税率 4.2%。法定计量单位为KG。该商品涉及 4 项进口管理规定或禁限措施，详见合规章节。目前有 21 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 | 7% |
WTO 税率 WTO rate | 4.2% |
自贸协定优惠税率
21 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Mexico | Other than of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Malaysia | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Chile | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Thailand | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Indonesia | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Brunei | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| ASEAN | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free Other 4.2% |
| Philippines | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Switzerland | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Vietnam | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| India | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Peru | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Australia | Free |
| CPTPP | Free |
| EU | Other than of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| UK | Other than of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free |
| Mongolia | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 0.4% |
| RCEP_ASEAN_AU_NZ | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 2.3% Other 2.9% |
| RCEP_China | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 2.3% Other 2.9% |
| RCEP_Korea | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 2.3% Other 2.9% |
合规与管制
4 项进口管理规定 / 禁限 / 许可证要求
承認(北朝鮮産品(全品目)、鯨、ﾀﾞｲﾔﾓﾝﾄﾞ等
Para. 2 approved items (whale，etc)
IL
配额管理
事前確認（冷凍くろまぐろ等）
Prior confirmed items (Frozen Bluefin tuna，etc )
JK
法规约束
ワシントン条約該当物品（象牙等）
Washington Convention（ivory，etc）
WA
禁止进口
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
同一 HS 6 位前缀 0210.92 在其他国家的税率对照