WCO 分类路径
- 章44木及木制品
- 品目4409连续成形的木材（包括拼花地板条）AI 译
- 子目440910针叶木AI 译
- 国家码440910310(1)Of Pinus spp., Abies spp.(other than California red fir, grand fir, noble fir and pacific silver fir), Picea spp.(other than Sitka spruce) and Larix spp., not more than 160 mm in thickness
440910310
"(1)Of Pinus spp., Abies spp.(other than California red fir, grand fir, noble fir and pacific silver fir), Picea spp.(other than Sitka spruce) and Larix spp., not more than 160 mm in thickness"
HS 编码 440910310（第 44 章「木及木制品」；品目 4409「连续成形的木材（包括拼花地板条）」；子目 440910「针叶木」）在日本税则中对应"(1)Of Pinus spp., Abies spp.(other than California red fir, grand fir, noble fir and pacific silver fir), Picea spp.(other than Sitka spruce) and Larix spp., not more than 160 mm in thickness"。日本海关对该编码商品征收一般税率 8%、WTO 税率 5%。法定计量单位为CM, 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 19 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 | 8% |
WTO 税率 WTO rate | 5% |
GSP 特惠税率 GSP rate | 3% |
自贸协定优惠税率
19 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| 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 | 3.4% |
合规与管制
1 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
同一 HS 6 位前缀 4409.10 在其他国家的税率对照