WCO 分类路径
- 章16肉、鱼、甲壳动物制品
- 品目1605制作或保藏的甲壳动物、软体动物及其他水生无脊椎动物AI 译
- 子目160540其他甲壳动物AI 译
- 国家码160540011(1) Smoked and simply boiled in water or in brine; chilled, frozen, salted, in brine or dried, after simply boiled in water or in brine
160540011
"(1) Smoked and simply boiled in water or in brine; chilled, frozen, salted, in brine or dried, after simply boiled in water or in brine"
HS 编码 160540011（第 16 章「肉、鱼、甲壳动物制品」；品目 1605「制作或保藏的甲壳动物、软体动物及其他水生无脊椎动物」；子目 160540「其他甲壳动物」）在日本税则中对应"(1) Smoked and simply boiled in water or in brine; chilled, frozen, salted, in brine or dried, after simply boiled in water or in brine"。日本海关对该编码商品征收一般税率 4.8%、WTO 税率 (4.8%)�`(5%)。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 | 4.8% |
WTO 税率 WTO rate | (4.8%)�`(5%) |
GSP 特惠税率 GSP rate | 3.2% |
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 |
|---|---|
| Mexico | Free |
| Philippines | Free |
| Vietnam | Free |
| India | Free |
| Australia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| ASEAN | 4.8% |
| Mongolia | 0.4% |
| RCEP_ASEAN_AU_NZ | Smoked 3.4% Other 3.3% |
| RCEP_China | Smoked 3.4% Other 3.3% |
合规与管制
2 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)
IL
配额管理
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
同一 HS 6 位前缀 1605.40 在其他国家的税率对照