040590110

HS 编码 040590110（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 040590「其他」）在日本税则中对应"- Imported by the Agriculture and Livestock Industries Corporation to the extent of the quantity stipulated by the Paragraph 1 of Article 17 of Act on Stabilization of Livestock Management or imported with approval of the Minister of Agriculture, Forestry and Fisheries by means stipulated by the Paragraph 2 thereof"。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。