100191019
"-- Other"
HS 编码 100191019（第 10 章「谷物」；品目 1001「小麦及混合麦」；子目 100191「种用」）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 (65 yen/kg)、暂定税率 Free。法定计量单位为MT。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 3 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 | (65 yen/kg) |
暂定税率 Temporary rate | Free |
WTO 税率 WTO rate | (Free) |
自贸协定优惠税率
3 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| CPTPP | For the tariff rate quota in Japan's Schedule to the WTO Agreement Free Other (For the Pooled Quota (Treatment for Australia and Canada)) Free |
| EU | Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free |
| JP_US | For the tariff rate quota in Japan's Schedule to the WTO Agreement Free Other Free |
合规与管制
3 项进口管理规定 / 禁限 / 许可证要求
主要食糧の需給及び価格の安定に関する法律
Law for Stabilization of Supply-Demand and Price of Staple Food
FM · http://www.maff.go.jp/e/index.html （contact information in Japanese） http://www.maff.go.jp/j/seisaku_tokatu/boeki/kome_yunyuu.html
机关：Grain Trade and Operation Division, Staple Food Department, Crop Production Bureau, Ministry of Agriculture, Forestry and Fisheries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
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 1001.91 在其他国家的税率对照