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
- 子目180632未填充
- 国家码180632212- Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose
180632212
"- Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose"
HS 编码 180632212（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 180632「未填充」）在日本税则中对应"- Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose"。日本海关对该编码商品征收暂定税率 ��1%。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 5 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 | ��1% |
自贸协定优惠税率
5 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 ��1% |
| ASEAN | (29.8%) |
| EU | (8.1%) |
| UK | (8.1%) |
| RCEP_ASEAN_AU_NZ | (29.8%) |
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 1806.32 在其他国家的税率对照