040690090
"- Other"
HS 编码 040690090（第 04 章「乳品、蛋品、蜂蜜」；品目 0406「奶酪及凝乳」；子目 040690「其他奶酪」）在日本税则中对应"- Other"。日本海关对该编码商品征收一般税率 35%、WTO 税率 29.8%。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 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 | 35% |
WTO 税率 WTO rate | 29.8% |
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 |
|---|---|
| Australia | For the Pooled Quota (Intended for use as materials for processed cheese) Free For the Pooled Quota (Intended for use as materials for shredded cheese) Free |
| Mongolia | For the Pooled Quota Free |
| CPTPP | Soft cheese containing moisture on a fat-free basis exceeding the level as described for soft designation as defined in Section 7.1.1 of Codex General Standard for Cheese (CODEX STANDARD 283-1978) 29.8% Other 14.9% |
| JP_US | Other than soft cheese containing moisture on a fat-free basis exceeding the level as described for soft designation as defined in Section 7.1.1 of Codex General Standard for Cheese (CODEX STANDARD 283-1978) 14.9% |
| Switzerland | For the Pooled Quota (Natural cheeses specified in the List of Natural Cheeses in Attachment 1 to the Appendix 1 of the Annex ) 14.9% |
| EU | 14.9% or unbound **12 |
| UK | 14.9% or unbound **13 |
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
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
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
AN · 【Animal】 http://www.maff.go.jp/aqs/english/animal/im_index.html 【livestock products】 http://www.maff.go.jp/aqs/english/product/import.html
机关：Animal Health Division, Food Safety and Consumer Affairs Bureau, Ministry of Agriculture, Forestry and Fisheries需检验检疫
同一 HS 6 位前缀 0406.90 在其他国家的税率对照