WCO 分类路径

章04乳品、蛋品、蜂蜜
品目0403酸奶；酪乳、凝乳、开菲尔及其他发酵或酸化乳及稀奶油AI 译
子目040320酸奶AI 译
国家码040320191--- Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 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-11 in paragraph 12 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)

040320191

现行

"--- Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 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-11 in paragraph 12 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 040320191（第 04 章「乳品、蛋品、蜂蜜」；品目 0403「酸奶；酪乳、凝乳、开菲尔及其他发酵或酸化乳及稀奶油」；子目 040320「酸奶」）在日本税则中对应"--- Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 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-11 in paragraph 12 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 1 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。