WCO 分类路径
- 章08食用水果及坚果
- 品目0803香蕉（包括大蕉），鲜或干的
- 子目080310大蕉
- 国家码080310100(2)If imported during the period from 1st October to 31st March
080310100
"(2)If imported during the period from 1st October to 31st March"
HS 编码 080310100（第 08 章「食用水果及坚果」；品目 0803「香蕉（包括大蕉），鲜或干的」；子目 080310「大蕉」）在日本税则中对应"(2)If imported during the period from 1st October to 31st March"。日本海关对该编码商品征收一般税率 50%、WTO 税率 25%。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 12 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 | 50% |
WTO 税率 WTO rate | 25% |
GSP 特惠税率 GSP rate | 20% |
自贸协定优惠税率
12 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Australia | If imported during the period from 1st April to 31st August Free |
| Mexico | Free |
| Malaysia | For the Pooled Quota Free Other 20% |
| Thailand | For the Pooled Quota Free Other 20% |
| Indonesia | For the Pooled Quota Free Other 20% |
| Philippines | Certified as being Inabaniko, Lakatan, Latundan, Morado, Pitogo, Saba or Senorita bananas by the Government of the Philippines Free Other 18% |
| Peru | Free |
| ASEAN | 20% |
| Mongolia | 2.3% |
| CPTPP | 6.8% |
| EU | 6.8% |
| UK | 6.8% |
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
植物防疫法
Plant Quarantine Law
PL · http://www.maff.go.jp/pps/j/introduction/english.html
机关：Plant Protection 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 0803.10 在其他国家的税率对照