WCO 分类路径
- 章04乳品、蛋品、蜂蜜
- 品目0402浓缩或加糖或其他甜味剂的乳及稀奶油
- 子目040221未加糖或其他甜味剂
- 国家码040221131--- Provided for in the tariff items set out in TWQ-JP11 in paragraph 11 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as �gthe CPTPP�h in this heading) or in the tariff items set out in TRQ-23 in paragraph 24 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as �gthe Japan-EU EPA�h in this heading)
040221131
"--- Provided for in the tariff items set out in TWQ-JP11 in paragraph 11 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as �gthe CPTPP�h in this heading) or in the tariff items set out in TRQ-23 in paragraph 24 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as �gthe Japan-EU EPA�h in this heading)"
HS 编码 040221131(第 04 章「乳品、蛋品、蜂蜜」;品目 0402「浓缩或加糖或其他甜味剂的乳及稀奶油」;子目 040221「未加糖或其他甜味剂」)在日本税则中对应"--- Provided for in the tariff items set out in TWQ-JP11 in paragraph 11 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as �gthe CPTPP�h in this heading) or in the tariff items set out in TRQ-23 in paragraph 24 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as �gthe Japan-EU EPA�h in this heading)"。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 2 项自贸协定优惠税率可适用于该编码。
自贸协定优惠税率
2 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| CPTPP | For the Pooled Quota 30% + 63 yen/kg |
| EU | For the Pooled Quota 30% + 63 yen/kg |
合规与管制
3 项进口管理规定 / 禁限 / 许可证要求
畜産経営の安定に関する法律
Act on Stabilization of Livestock Management
食品衛生法
Food Sanitation Act
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
同一 HS 6 位前缀 0402.21 在其他国家的税率对照