040510121

HS 编码 040510121（第 04 章「乳品、蛋品、蜂蜜」；品目 0405「黄油及其他从乳中提取的脂肪和油；乳脂涂抹酱」；子目 040510「黄油」）在日本税则中对应"- Concerning butter and other fats and oils delivered from milk in this subheading 1-�k2�l, 2-�k2�l and subheading 0405.90-2-�k2�l, for the quantity (quota) stipulated by a Cabinet Order on the basis of 581 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota" in this heading"。日本海关对该编码商品征收暂定税率 35%、WTO 税率 (35%)。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 1 项自贸协定优惠税率可适用于该编码。