190230100
"1 Containing added sugar"
HS 编码 190230100（第 19 章「谷物、面粉制品」；品目 1902「面食及古斯古斯」；子目 190230「其他面食」）在日本税则中对应"1 Containing added sugar"。日本海关对该编码商品征收一般税率 28%、WTO 税率 23.8%。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 7 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 | 28% |
WTO 税率 WTO rate | 23.8% |
自贸协定优惠税率
7 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ASEAN | Containing less than 30% of natural milk constituents by weight, calculated on the dry matter 23.8% |
| Vietnam | Containing less than 30% of natural milk constituents by weight, calculated on the dry matter 23.8% |
| CPTPP | 6.4% |
| EU | 6.5% |
| UK | 6.5% |
| RCEP_ASEAN_AU_NZ | Containing less than 30% of natural milk constituents by weight, calculated on the dry matter 23.8% |
| JP_US | 6.4% |
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 1902.30 在其他国家的税率对照