WCO 分类路径
- 章22饮料、酒及醋
- 品目2207未变性乙醇(酒精度≥80%vol);变性乙醇及其他变性烈酒
- 子目220710未变性乙醇,按体积计酒精浓度≥80%vol
- 国家码220710220(1) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still
220710220
"(1) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still"
HS 编码 220710220(第 22 章「饮料、酒及醋」;品目 2207「未变性乙醇(酒精度≥80%vol);变性乙醇及其他变性烈酒」;子目 220710「未变性乙醇,按体积计酒精浓度≥80%vol」)在日本税则中对应"(1) Intend for use in distilling alcohol for making alcoholic beverages, through the continuous still"。日本海关对该编码商品征收一般税率 #Free。法定计量单位为L。该商品涉及 3 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 | #Free |
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 |
|---|---|
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| Mongolia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| RCEP_ASEAN_AU_NZ | Free |
| RCEP_China | Free |
| RCEP_Korea | Free |
合规与管制
3 项进口管理规定 / 禁限 / 许可证要求
化学物質の審査及び製造等の規制に関する法律
Act on the Regulation of Manufacture and Evaluation of Chemical Substances
CR · http://www.meti.go.jp/policy/ chemical_management/english/cscl/index.html (contact information in Japanese) http://www.meti.go.jp/policy/ chemical_management/kasinhou/todoke/import.html
机关:Chemical Safety Office, Chemical Management Policy Division, Industrial and Product Safety Policy Group, Ministry of Economy, Trade and Industry需许可证
アルコ−ル事業法
Alcohol Business Law
AM · http://www.meti.go.jp/english/index.html (contact information in Japanese) http://www.meti.go.jp/policy/alcohol/manual.html
机关:Alcohol Division, Manufacturing Industries Bureau, Ministry of Economy, Trade and Industry法规约束
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 2207.10 在其他国家的税率对照