WCO 分类路径
- 章04乳品、蛋品、蜂蜜
- 品目0406奶酪及凝乳
- 子目040630加工干酪，非磨碎或粉状
- 国家码040630000Processed cheese, not grated or powdered
040630000
"Processed cheese, not grated or powdered"
HS 编码 040630000（第 04 章「乳品、蛋品、蜂蜜」；品目 0406「奶酪及凝乳」；子目 040630「加工干酪，非磨碎或粉状」）在日本税则中对应"Processed cheese, not grated or powdered"。日本海关对该编码商品征收一般税率 40%、WTO 税率 (40%)。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 7 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 | 40% |
WTO 税率 WTO rate | (40%) |
自贸协定优惠税率
7 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ASEAN | 40% |
| Australia | For the Pooled Quota 20% |
| CPTPP | For the Pooled Quota (Treatment for Australia and New Zealand) 10.9% Other 40% |
| EU | For the Pooled Quota 20% |
| UK | Subject to Preferential Import Certificate 20% |
| RCEP_ASEAN_AU_NZ | 40% |
| JP_US | For the Pooled Quota 10.9% Other than for the Pooled Quota 40% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
食品衛生法
Food Sanitation Act
FD · https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/shokuhin/yunyu_kanshi/kanshi/index_00004.html
机关：Office of Import Food Safety Food Inspection and Safety Division,Public Health Bureau , Ministry of Health, Labour and Welfare需许可证
同一 HS 6 位前缀 0406.30 在其他国家的税率对照