WCO 分类路径
- 章08食用水果及坚果
- 品目0811冷冻水果及坚果,不论是否加糖
- 子目081190其他
- 国家码081190220(2)Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi
081190220
"(2)Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi"
HS 编码 081190220(第 08 章「食用水果及坚果」;品目 0811「冷冻水果及坚果,不论是否加糖」;子目 081190「其他」)在日本税则中对应"(2)Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi"。日本海关对该编码商品征收一般税率 12%、WTO 税率 7.2%。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 21 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 | 12% |
WTO 税率 WTO rate | 7.2% |
GSP 特惠税率 GSP rate | 3.6% |
自贸协定优惠税率
21 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 |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| Mongolia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| RCEP_ASEAN_AU_NZ | Free |
| RCEP_China | Free |
| RCEP_Korea | Free |
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
植物防疫法
Plant Quarantine Law
同一 HS 6 位前缀 0811.90 在其他国家的税率对照