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040291未加糖或其他甜味剂
- 国家码040291121- Concerning milk and cream in this subheading 1-(2) and 2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 1,500 ton, in consideration of the imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota" in this subheading
040291121
"- Concerning milk and cream in this subheading 1-(2) and 2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 1,500 ton, in consideration of the imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota" in this subheading"
HS 编码 040291121(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 040291「未加糖或其他甜味剂」)在日本税则中对应"- Concerning milk and cream in this subheading 1-(2) and 2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 1,500 ton, in consideration of the imported quantity in the preceding fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota" in this subheading"。日本海关对该编码商品征收暂定税率 30%、WTO 税率 (30%)。法定计量单位为KG。该商品涉及 2 项进口管理规定或禁限措施,详见合规章节。目前有 1 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
暂定税率 Temporary rate | 30% |
WTO 税率 WTO rate | (30%) |
自贸协定优惠税率
1 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| CPTPP | 30% |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
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 0402.91 在其他国家的税率对照