WCO 分类路径

  1. 19谷物、面粉制品
  2. 品目1902面食及古斯古斯
  3. 子目190220夹馅面食,不论是否烹煮或另行制作
  4. 国家码190220110(1) Containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof, and also containing ebi predominating by weight over each of such other products

190220110

"(1) Containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof, and also containing ebi predominating by weight over each of such other products"

HS 编码 190220110(第 19 章「谷物、面粉制品」;品目 1902「面食及古斯古斯」;子目 190220「夹馅面食,不论是否烹煮或另行制作」)在日本税则中对应"(1) Containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof, and also containing ebi predominating by weight over each of such other products"。日本海关对该编码商品征收一般税率 6%、WTO 税率 5.1%。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 3 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
6%
WTO 税率
WTO rate
5.1%

自贸协定优惠税率

3 项特惠可选 · 需原产地证明

协定 / 特惠税率
CPTPP1.3%
EU1.4%
UK1.4%

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

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 1902.20 在其他国家的税率对照

190220110 · (1) Containing more than 20% by weight of sausage, meat, mea · 日本 · Treayo · 全球关税