WCO 分类路径
- 章52棉花
- 品目5205棉纱线（缝纫线除外），棉含量≥85%，非零售包装
- 子目520541单纱714.29分特及以上(单纱公支≤14)
- 国家码5205410101 Containing more than 10% by weight, separately or together, of synthetic fibres or acetate fibres
520541010
"1 Containing more than 10% by weight, separately or together, of synthetic fibres or acetate fibres"
HS 编码 520541010（第 52 章「棉花」；品目 5205「棉纱线（缝纫线除外），棉含量≥85%，非零售包装」；子目 520541「单纱714.29分特及以上(单纱公支≤14)」）在日本税则中对应"1 Containing more than 10% by weight, separately or together, of synthetic fibres or acetate fibres"。日本海关对该编码商品征收一般税率 8.4%、WTO 税率 5.6%。法定计量单位为KG。目前有 21 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 | 8.4% |
WTO 税率 WTO rate | 5.6% |
GSP 特惠税率 GSP rate | 4.48% |
自贸协定优惠税率
21 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 | Free |
| RCEP_China | Free |
| RCEP_Korea | Free |
同一 HS 6 位前缀 5205.41 在其他国家的税率对照