WCO 分类路径
- 章03鱼及水产
- 品目0305鱼，干、盐腌或盐渍；熏鱼，不论是否烹煮AI 译
- 子目030520鱼肝、鱼卵及鱼精，干、熏、盐腌或盐渍的AI 译
- 国家码0305200101 Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles
030520010
"1 Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles"
HS 编码 030520010（第 03 章「鱼及水产」；品目 0305「鱼，干、盐腌或盐渍；熏鱼，不论是否烹煮」；子目 030520「鱼肝、鱼卵及鱼精，干、熏、盐腌或盐渍的」）在日本税则中对应"1 Hard roes of Nishin (Clupea spp.) other than Nishin roes on the tangles"。日本海关对该编码商品征收一般税率 12%、WTO 税率 8.4%。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 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 | 12% |
WTO 税率 WTO rate | 8.4% |
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 | Free |
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| Mongolia | 0.8% |
| RCEP_ASEAN_AU_NZ | 4.6% |
| RCEP_China | 4.6% |
| RCEP_Korea | 4.6% |
合规与管制
3 项进口管理规定 / 禁限 / 许可证要求
(2) 輸入貿易管理令
(2) Import Trade Order
IQ · http://www.meti.go.jp/english/policy/external_economy /trade_control/index.html#contact
机关：Trade Control Policy Division, Trade Control Department, Trade and Economic Security Bureau, Ministry of Economy, Trade and Industr配额管理
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
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 0305.20 在其他国家的税率对照