WCO 分类路径
- 章22饮料、酒及醋
- 品目2208未变性乙醇（酒精度<80%vol）；烈酒、利口酒及其他酒精饮料
- 子目220890其他
- 国家码220890230(2) Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol
220890230
"(2) Beverages with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol"
HS 编码 220890230（第 22 章「饮料、酒及醋」；品目 2208「未变性乙醇（酒精度<80%vol）；烈酒、利口酒及其他酒精饮料」；子目 220890「其他」）在日本税则中对应"(2) Beverages 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L, KG。该商品涉及 2 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 | 11.2% or 8.63 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
2 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
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 2208.90 在其他国家的税率对照