WCO 分类路径
- 章18可可及可可制品
- 品目1806巧克力及其他含可可的食品AI 译
- 子目180620其他块状、液态、糊状、粉状、粒状或其他散装可可制品,每件净重超2千克AI 译
- 国家码180620291--- Provided for in the tariff items set out in TWQ-JP13 in paragraph 13 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as �gthe CPTPP�h in this heading) or in the tariff items set out in TRQ-19 in paragraph 20 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as �gthe Japan-EU EPA�h in this heading)
180620291
"--- Provided for in the tariff items set out in TWQ-JP13 in paragraph 13 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as �gthe CPTPP�h in this heading) or in the tariff items set out in TRQ-19 in paragraph 20 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as �gthe Japan-EU EPA�h in this heading)"
HS 编码 180620291(第 18 章「可可及可可制品」;品目 1806「巧克力及其他含可可的食品」;子目 180620「其他块状、液态、糊状、粉状、粒状或其他散装可可制品,每件净重超2千克」)在日本税则中对应"--- Provided for in the tariff items set out in TWQ-JP13 in paragraph 13 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as �gthe CPTPP�h in this heading) or in the tariff items set out in TRQ-19 in paragraph 20 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as �gthe Japan-EU EPA�h in this heading)"。法定计量单位为KG。该商品涉及 1 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。
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 13.5% |
| EU | For the Pooled Quota 13.6% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
食品衛生法
Food Sanitation Act
同一 HS 6 位前缀 1806.20 在其他国家的税率对照