WCO 分类路径
- 章16肉、鱼、甲壳动物制品
- 品目1602其他制作或保藏的肉、肉脏、血或昆虫
- 子目160242肩肉及其切块
- 国家码160242011*�k1�lEach kilogram, not more than the gate price of processed meat of swine, in value for customs duty
160242011
"*�k1�lEach kilogram, not more than the gate price of processed meat of swine, in value for customs duty"
HS 编码 160242011（第 16 章「肉、鱼、甲壳动物制品」；品目 1602「其他制作或保藏的肉、肉脏、血或昆虫」；子目 160242「肩肉及其切块」）在日本税则中对应"*�k1�lEach kilogram, not more than the gate price of processed meat of swine, in value for customs duty"。日本海关对该编码商品征收暂定税率 Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6、WTO 税率 (1,035 yen/kg)。法定计量单位为KG。该商品涉及 4 项进口管理规定或禁限措施，详见合规章节。目前有 7 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 | Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 |
WTO 税率 WTO rate | (1,035 yen/kg) |
自贸协定优惠税率
7 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Mexico | For the Pooled Quota (577.15 yen/kg- the value for customs duty/kg�~0.6) or 4.3%, whichever is the greater |
| Chile | For the Pooled Quota (577.15 yen/kg- the value for customs duty/kg�~0.6) or 4.3%, whichever is the greater |
| Australia | For the Pooled Quota (577.15 yen - the value for customs duty�~0.6)/kg or 4.3%, whichever is the greater |
| CPTPP | Per each kilogram, the difference between (the value for customs duty �~(1.011 - 77.19/897.59) + 77.19 yen) and the value for customs duty |
| EU | Per each kilogram, the difference between (the value for customs duty �~(1.011 - 77.19/897.59) + 77.19 yen) and the value for customs duty |
| UK | Per each kilogram, the difference between (the value for customs duty �~(1.011 - 77.19/897.59) + 77.19 yen) and the value for customs duty |
| JP_US | Per each kilogram, the difference between (the value for customs duty �~(1.011 - 77.19/897.59) + 77.19 yen) and the value for customs duty |
合规与管制
4 项进口管理规定 / 禁限 / 许可证要求
承認(北朝鮮産品(全品目)、鯨、ﾀﾞｲﾔﾓﾝﾄﾞ等
Para. 2 approved items (whale，etc)
事前確認（冷凍くろまぐろ等）
Prior confirmed items (Frozen Bluefin tuna，etc )
食品衛生法
Food Sanitation Act
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
同一 HS 6 位前缀 1602.42 在其他国家的税率对照