WCO 分类路径
- 章03鱼及水产
- 品目0307软体动物，各种形式；熏制软体动物AI 译
- 子目030788其他凤螺AI 译
- 国家码0307881001 Smoked
030788100
"1 Smoked"
HS 编码 030788100（第 03 章「鱼及水产」；品目 0307「软体动物，各种形式；熏制软体动物」；子目 030788「其他凤螺」）在日本税则中对应"1 Smoked"。日本海关对该编码商品征收一般税率 9.6%、WTO 税率 6.7%。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 19 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 | 9.6% |
WTO 税率 WTO rate | 6.7% |
GSP 特惠税率 GSP rate | 6.4% |
自贸协定优惠税率
19 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Other than adductors of shellfish Free |
| Mexico | Free |
| Malaysia | Free |
| Thailand | Other than adductors of shellfish Free |
| Indonesia | Other than adductors of shellfish Free |
| Brunei | Other than adductors of shellfish Free |
| ASEAN | Adductors of shellfish 5% Other Free |
| Philippines | Free |
| Vietnam | Free |
| India | Other than adductors of shellfish Free |
| Peru | Adductors of shellfish 3% Other Free |
| Australia | Free |
| CPTPP | Free |
| EU | Adductors of shellfish 0.7% Other Free |
| UK | Adductors of shellfish 0.7% Other Free |
| Mongolia | Other than adductors of shellfish 0.6% |
| RCEP_ASEAN_AU_NZ | Adductors of shellfish 5% Other 3.7% |
| RCEP_China | Other than adductors of shellfish 3.7% |
| RCEP_Korea | Other than adductors of shellfish 3.7% |
合规与管制
4 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
特定外来生物による生態系等に係る被害の防止に関する法律
Enforcement of Invasive Alien Species Act
IA · http://www.env.go.jp/en/index.html （contact information in Japanese） http://www.env.go.jp/nature/intro/1law/shiyou/yunyu.html
机关：Wildlife Division, Nature Conservation Bureau, Ministry of the Environment法规约束
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 0307.88 在其他国家的税率对照