WCO 分类路径
- 章19谷物、面粉制品
- 品目1905面包、糕点、饼干及其他烘焙食品;药用空囊等类似产品
- 子目190590其他
- 国家码190590323C Crisp savoury food products, made from a dough based on potato powder
190590323
"C Crisp savoury food products, made from a dough based on potato powder"
HS 编码 190590323(第 19 章「谷物、面粉制品」;品目 1905「面包、糕点、饼干及其他烘焙食品;药用空囊等类似产品」;子目 190590「其他」)在日本税则中对应"C Crisp savoury food products, made from a dough based on potato powder"。日本海关对该编码商品征收一般税率 9.6%、WTO 税率 9%。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 19 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 | 9.6% |
WTO 税率 WTO rate | 9% |
自贸协定优惠税率
19 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| Peru | Free |
| Australia | Free |
| Mongolia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| JP_US | Free |
| ASEAN | 5% |
| India | 0.6% |
| RCEP_ASEAN_AU_NZ | 5% |
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 1905.90 在其他国家的税率对照