230990219
"B Other"
HS 编码 230990219（第 23 章「食品工业残渣、饲料」；品目 2309「动物饲料用配制品」；子目 230990「其他」）在日本税则中对应"B Other"。日本海关对该编码商品征收一般税率 Per each kilogram, 70 yen plus 7 yen for every 1% exceeding 10% by weight of lactose contained、WTO 税率 Per each kilogram, 52.50 yen plus 5.30 yen for every 1% exceeding 10% by weight of lactose contained。法定计量单位为MT。该商品涉及 5 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 | Per each kilogram, 70 yen plus 7 yen for every 1% exceeding 10% by weight of lactose contained |
WTO 税率 WTO rate | Per each kilogram, 52.50 yen plus 5.30 yen for every 1% exceeding 10% by weight of lactose contained |
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 |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| JP_US | Free |
| Mongolia | Per each kilogram, 4.77 yen plus 0.48 yen for every 1% exceeding 10% by weight of lactose contained |
| RCEP_ASEAN_AU_NZ | Per each kilogram, 36.09 yen plus 3.64 yen for every 1% exceeding 10% by weight of lactose contained |
| RCEP_China | Per each kilogram, 36.09 yen plus 3.64 yen for every 1% exceeding 10% by weight of lactose contained |
合规与管制
5 项进口管理规定 / 禁限 / 许可证要求
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)
事前確認（冷凍くろまぐろ等）
Prior confirmed items (Frozen Bluefin tuna，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
植物防疫法
Plant Quarantine Law
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
同一 HS 6 位前缀 2309.90 在其他国家的税率对照