WCO 分类路径
- 章04乳品、蛋品、蜂蜜
- 品目0406奶酪及凝乳AI 译
- 子目040610鲜奶酪(未熟化),包括乳清干酪及凝乳AI 译
- 国家码040610010-- Intended for use as materials for processed cheese (excluding those of subheadings 0406.20 and 0406.30) for the quantity (quota) stipulated by a Cabinet Order, within the limits of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production, and also in consideration of the quantity of prospective domestic production, international market situation and other relevant conditions (hereinafter in this heading referred to as "the Pooled Quota")
040610010
"-- Intended for use as materials for processed cheese (excluding those of subheadings 0406.20 and 0406.30) for the quantity (quota) stipulated by a Cabinet Order, within the limits of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production, and also in consideration of the quantity of prospective domestic production, international market situation and other relevant conditions (hereinafter in this heading referred to as "the Pooled Quota")"
HS 编码 040610010(第 04 章「乳品、蛋品、蜂蜜」;品目 0406「奶酪及凝乳」;子目 040610「鲜奶酪(未熟化),包括乳清干酪及凝乳」)在日本税则中对应"-- Intended for use as materials for processed cheese (excluding those of subheadings 0406.20 and 0406.30) for the quantity (quota) stipulated by a Cabinet Order, within the limits of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production, and also in consideration of the quantity of prospective domestic production, international market situation and other relevant conditions (hereinafter in this heading referred to as "the Pooled Quota")"。日本海关对该编码商品征收一般税率 35%、暂定税率 #Free。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 |
|---|---|
一般税率 General rate | 35% |
暂定税率 Temporary rate | #Free |
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 | #Free **2 |
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 0406.10 在其他国家的税率对照