WCO 分类路径
- 章41生皮及皮革
- 品目4115再造革；皮革废碎料及粉尘
- 子目411520皮革或再生皮革的碎屑及废料；皮革粉末
- 国家码411520000Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
411520000
"Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour"
HS 编码 411520000（第 41 章「生皮及皮革」；品目 4115「再造革；皮革废碎料及粉尘」；子目 411520「皮革或再生皮革的碎屑及废料；皮革粉末」）在日本税则中对应"Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour"。日本海关对该编码商品征收一般税率 10%、WTO 税率 3%。法定计量单位为KG。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 17 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 | 10% |
WTO 税率 WTO rate | 3% |
GSP 特惠税率 GSP rate | 0.6% |
自贸协定优惠税率
17 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 |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| CPTPP | 0.8% |
| EU | 0.8% |
| UK | 0.3% |
| RCEP_ASEAN_AU_NZ | 2.1% |
| RCEP_China | 2.1% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
AN · 【Animal】 http://www.maff.go.jp/aqs/english/animal/im_index.html 【livestock products】 http://www.maff.go.jp/aqs/english/product/import.html
机关：Animal Health Division, Food Safety and Consumer Affairs Bureau, Ministry of Agriculture, Forestry and Fisheries需检验检疫
同一 HS 6 位前缀 4115.20 在其他国家的税率对照