WCO 分类路径
- 章04乳品、蛋品、蜂蜜
- 品目0408去壳禽蛋及蛋黄，经加工或保藏的，不论是否加糖
- 子目040899其他
- 国家码040899010Fresh or frozen (other than cooked by steaming or by boiling in water or moulded)
040899010
"Fresh or frozen (other than cooked by steaming or by boiling in water or moulded)"
HS 编码 040899010（第 04 章「乳品、蛋品、蜂蜜」；品目 0408「去壳禽蛋及蛋黄，经加工或保藏的，不论是否加糖」；子目 040899「其他」）在日本税则中对应"Fresh or frozen (other than cooked by steaming or by boiling in water or moulded)"。日本海关对该编码商品征收一般税率 25% or 60 yen/kg, whichever is the greater、WTO 税率 21.3% or 51 yen/kg, whichever is the greater。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 19 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 | 25% or 60 yen/kg, whichever is the greater |
WTO 税率 WTO rate | 21.3% or 51 yen/kg, whichever is the greater |
自贸协定优惠税率
19 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| Australia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| JP_US | Free |
| ASEAN | 21.3% or 51 yen/kg, whichever is the greater |
| Peru | 1.3% or 3.19 yen/kg, whichever is the greater |
| Mongolia | 8% or 19.13 yen/kg, whichever is the greater |
| RCEP_ASEAN_AU_NZ | 21.3% or 51 yen/kg, whichever is the greater |
合规与管制
3 项进口管理规定 / 禁限 / 许可证要求
鳥獣の保護及び管理並びに狩猟の適正化に関する法律
Law concerning Wildlife Protection and Hunting
HU · http://www.env.go.jp/en/index.html （contact information in Japanese） https://www.env.go.jp/nature/choju/effort/effort3/info.pdf
机关：Wildlife Division, Nature Conservation Bureau, Ministry of the Environment法规约束
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 0408.99 在其他国家的税率对照