WCO 分类路径
- 章17糖及糖食
- 品目1701甘蔗糖或甜菜糖及化学纯蔗糖，呈固态AI 译
- 子目170191加有香料或着色剂的精制糖AI 译
- 国家码170191000Containing added flavouring or colouring matter
170191000
"Containing added flavouring or colouring matter"
HS 编码 170191000（第 17 章「糖及糖食」；品目 1701「甘蔗糖或甜菜糖及化学纯蔗糖，呈固态」；子目 170191「加有香料或着色剂的精制糖」）在日本税则中对应"Containing added flavouring or colouring matter"。日本海关对该编码商品征收一般税率 (63.50 yen/kg)、暂定税率 39.98 yen/kg。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 |
|---|---|
一般税率 General rate | (63.50 yen/kg) |
暂定税率 Temporary rate | 39.98 yen/kg |
WTO 税率 WTO rate | **(106.20 yen/kg) |
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 Pooled Quota Free Other than for the Pooled Quota 39.98 yen/kg |
| EU | 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
砂糖及びでん粉の価格調整に関する法律
Law Concerning Sugar and Starch Price Stabilization
SP · http://www.alic.go.jp/english/index.html （contact information in Japanese） https://www.alic.go.jp/t-yunyu/tochosei02_000078.html
机关：Regional Agricultural Production Division, 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
同一 HS 6 位前缀 1701.91 在其他国家的税率对照