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
子目040320酸奶
国家码040320243--- Provided for in the tariff items set out in TWQ�|JP29 in paragraph 29 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA

040320243

现行

"--- Provided for in the tariff items set out in TWQ�|JP29 in paragraph 29 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA"

HS 编码 040320243（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�|JP29 in paragraph 29 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA"。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 2 项自贸协定优惠税率可适用于该编码。