WCO 分类路径
210690246
"(a) Preparations with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol"
HS 编码 210690246（第 21 章「杂项食品」；品目 2106「其他未列名食品」；子目 210690「其他」）在日本税则中对应"(a) Preparations with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol"。日本海关对该编码商品征收一般税率 35% or 27 yen/kg, whichever is the greater、WTO 税率 29.8% or 23 yen/kg, whichever is the greater。法定计量单位为KG。该商品涉及 6 项进口管理规定或禁限措施，详见合规章节。目前有 20 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 | 35% or 27 yen/kg, whichever is the greater |
WTO 税率 WTO rate | 29.8% or 23 yen/kg, whichever is the greater |
自贸协定优惠税率
20 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 |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| ASEAN | 9.3% or 7.19 yen/kg, whichever is the greater, subject to a maximum customs duty of 50% |
| India | 1.9% or 1.44 yen/kg, whichever is the greater |
| Peru | 1.9% or 1.44 yen/kg, whichever is the greater |
| Australia | 7.5% or 5.75 yen/kg, whichever is the greater |
| Mongolia | 2.7% or 2.09 yen/kg, whichever is the greater |
| RCEP_ASEAN_AU_NZ | 20.5% or 15.81 yen/kg, whichever is the greater |
| RCEP_China | 20.5% or 15.81 yen/kg, whichever is the greater |
| RCEP_Korea | 20.5% or 15.81 yen/kg, whichever is the greater |
合规与管制
6 项进口管理规定 / 禁限 / 许可证要求
(2) 輸入貿易管理令
(2) Import Trade Order
承認(北朝鮮産品(全品目)、鯨、ﾀﾞｲﾔﾓﾝﾄﾞ等
Para. 2 approved items (whale，etc)
医薬品、医療機器等の品質、有効性及び安全性の確保等に関する法律
Act on Securing Quality,Efficacy and Safety of Pharmaceuticals, Medical Devices, Regenerative and Cellular Therapy Products, Gene Therapy Products, and Cosmetic Law
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
主要食糧の需給及び価格の安定に関する法律
Law for Stabilization of Supply-Demand and Price of Staple Food
食品衛生法
Food Sanitation Act
同一 HS 6 位前缀 2106.90 在其他国家的税率对照