WCO 分类路径
- 章20蔬菜、水果制品
- 品目2009未发酵、未加酒精的果汁、坚果汁及蔬菜汁，不论是否加糖AI 译
- 子目200912未冷冻的，白利糖度不超过20AI 译
- 国家码200912110(1) Not more than 10% by weight of sucrose, naturally and artificially contained
200912110
"(1) Not more than 10% by weight of sucrose, naturally and artificially contained"
HS 编码 200912110（第 20 章「蔬菜、水果制品」；品目 2009「未发酵、未加酒精的果汁、坚果汁及蔬菜汁，不论是否加糖」；子目 200912「未冷冻的，白利糖度不超过20」）在日本税则中对应"(1) Not more than 10% by weight of sucrose, naturally and artificially contained"。日本海关对该编码商品征收一般税率 30%、WTO 税率 25.5%。法定计量单位为L, 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 14 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 | 30% |
WTO 税率 WTO rate | 25.5% |
自贸协定优惠税率
14 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| Malaysia | Free |
| Thailand | Free |
| Philippines | Free |
| Switzerland | Free |
| Mexico | For the Pooled Quota 6.3% |
| ASEAN | 8% |
| Peru | 1.6% |
| Australia | For the Pooled Quota 12.8% |
| CPTPP | 6.9% |
| EU | 7% |
| UK | 7% |
| RCEP_ASEAN_AU_NZ | 17.5% |
| RCEP_China | 17.5% |
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 2009.12 在其他国家的税率对照