WCO 分类路径
- 章64鞋靴、护腿
- 品目6402其他橡胶或塑料制底及鞋面的鞋靴
- 子目640220鞋面由塞子固定于鞋底的带式或夹趾式鞋靴
- 国家码640220000Footwear with upper straps or thongs assembled to the sole by means of plugs
640220000
"Footwear with upper straps or thongs assembled to the sole by means of plugs"
HS 编码 640220000（第 64 章「鞋靴、护腿」；品目 6402「其他橡胶或塑料制底及鞋面的鞋靴」；子目 640220「鞋面由塞子固定于鞋底的带式或夹趾式鞋靴」）在日本税则中对应"Footwear with upper straps or thongs assembled to the sole by means of plugs"。日本海关对该编码商品征收一般税率 20%、WTO 税率 6.7%。法定计量单位为PR, KG。目前有 16 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 | 20% |
WTO 税率 WTO rate | 6.7% |
自贸协定优惠税率
16 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 |
| Peru | Free |
| Australia | Free |
| CPTPP | 1.8% |
| EU | 1.8% |
| UK | 1.8% |
| RCEP_ASEAN_AU_NZ | 4.6% |
| RCEP_China | 5.1% |
同一 HS 6 位前缀 6402.20 在其他国家的税率对照