WCO 分类路径
- 章11制粉、麦芽、淀粉
- 品目1104经其他方法加工的谷物(1006品目稻米除外)及谷物胚芽AI 译
- 子目110429其他谷物AI 译
- 国家码110429121- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food��, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law
110429121
"- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food��, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law"
HS 编码 110429121(第 11 章「制粉、麦芽、淀粉」;品目 1104「经其他方法加工的谷物(1006品目稻米除外)及谷物胚芽」;子目 110429「其他谷物」)在日本税则中对应"- Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food��, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the Law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the cabinet order concerning wheat and others provided by the cabinet order provided in column 3 of paragraph 1 of Article 45 of the law"。日本海关对该编码商品征收暂定税率 20%、WTO 税率 (20%)。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 2 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
暂定税率 Temporary rate | 20% |
WTO 税率 WTO rate | (20%) |
自贸协定优惠税率
2 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 20% Other (For the Pooled Quota) Free |
| EU | Other than for the tariff rate quota in Japan's Schedule to the WTO Agreement, and for the Pooled Quota Free |
合规与管制
2 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
食品衛生法
Food Sanitation Act
同一 HS 6 位前缀 1104.29 在其他国家的税率对照