WCO 分类路径
- 章22饮料、酒及醋
- 品目2206苦艾酒及其他用植物或芳香物质调味的鲜葡萄酿制的酒AI 译
- 子目220600其他发酵饮料及发酵饮料与非酒精饮料的混合物AI 译
- 国家码220600228- Stipulated by the A of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Act prior to the revision by Article 7 of the Act for Partial Revision, etc. of the Income Tax Act, etc. (Act No. 4 of 2017) (fermented sugars, hop cones, water and articles stipulated by the former Order for Enforcement of the Liquor Tax Act as materials)
220600228
"- Stipulated by the A of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Act prior to the revision by Article 7 of the Act for Partial Revision, etc. of the Income Tax Act, etc. (Act No. 4 of 2017) (fermented sugars, hop cones, water and articles stipulated by the former Order for Enforcement of the Liquor Tax Act as materials)"
HS 编码 220600228（第 22 章「饮料、酒及醋」；品目 2206「苦艾酒及其他用植物或芳香物质调味的鲜葡萄酿制的酒」；子目 220600「其他发酵饮料及发酵饮料与非酒精饮料的混合物」）在日本税则中对应"- Stipulated by the A of subparagraph 3 of paragraph 2 of Article 23 of the Liquor Tax Act prior to the revision by Article 7 of the Act for Partial Revision, etc. of the Income Tax Act, etc. (Act No. 4 of 2017) (fermented sugars, hop cones, water and articles stipulated by the former Order for Enforcement of the Liquor Tax Act as materials)"。法定计量单位为L。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。
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 |
|---|---|
| Philippines | 30.80 yen/l |
| CPTPP | 11.56 yen/l |
| EU | 11.56 yen/l |
| UK | 11.56 yen/l |
| RCEP_ASEAN_AU_NZ | 23.13 yen/l |
| RCEP_China | 23.13 yen/l |
| RCEP_Korea | 23.13 yen/l |
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
同一 HS 6 位前缀 2206.00 在其他国家的税率对照