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
- 子目030559干鱼(食用鱼杂碎除外，不论是否腌制但未经熏制)
- 国家码030559090(2) Other
030559090
"(2) Other"
HS 编码 030559090（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 030559「干鱼(食用鱼杂碎除外，不论是否腌制但未经熏制)」）在日本税则中对应"(2) Other"。日本海关对该编码商品征收一般税率 10.5%、WTO 税率 (partly 10.5%)。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 13 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 | 10.5% |
WTO 税率 WTO rate | (partly 10.5%) |
自贸协定优惠税率
13 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Mexico | Other than Samma Free |
| Thailand | Other than Samma Free |
| Philippines | Other than Samma Free |
| Vietnam | Other than Samma Free |
| Peru | Other than Samma Free |
| Australia | Other than Samma Free |
| CPTPP | Samma (Cololabis spp.) 4% Other Free |
| EU | Samma (Cololabis spp., other than Cololabis saira) 2.9% Other Free |
| UK | Samma (Cololabis spp., other than Cololabis saira) 2.9% Other Free |
| ASEAN | Other than Samma 10.5% |
| Mongolia | Other than Samma 1% |
| RCEP_ASEAN_AU_NZ | Other than Samma (Cololabis spp.) 7.2% |
| RCEP_China | Other than Samma (Cololabis spp.) 7.2% |
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 0305.59 在其他国家的税率对照