WCO 分类路径
- 章96杂项制成品
- 品目9603扫帚、刷子、拖把、掸子及类似品
- 子目960330美术用刷、书写用刷及类似化妆用刷
- 国家码960330000Artists' brushes, writing brushes and similar brushes for the application of cosmetics
960330000
"Artists' brushes, writing brushes and similar brushes for the application of cosmetics"
HS 编码 960330000（第 96 章「杂项制成品」；品目 9603「扫帚、刷子、拖把、掸子及类似品」；子目 960330「美术用刷、书写用刷及类似化妆用刷」）在日本税则中对应"Artists' brushes, writing brushes and similar brushes for the application of cosmetics"。日本海关对该编码商品征收一般税率 8%、WTO 税率 6.6%。法定计量单位为NO, KG。该商品涉及 3 项进口管理规定或禁限措施，详见合规章节。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% |
WTO 税率 WTO rate | 6.6% |
GSP 特惠税率 GSP rate | 5.28% |
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 | 3.6% |
| RCEP_Korea | 3.6% |
合规与管制
3 项进口管理规定 / 禁限 / 许可证要求
ワシントン条約該当物品（象牙等）
Washington Convention（ivory，etc）
WA
禁止进口
鳥獣の保護及び管理並びに狩猟の適正化に関する法律
Law concerning Wildlife Protection and Hunting
HU · http://www.env.go.jp/en/index.html （contact information in Japanese） https://www.env.go.jp/nature/choju/effort/effort3/info.pdf
机关：Wildlife Division, Nature Conservation Bureau, Ministry of the Environment法规约束
植物防疫法
Plant Quarantine Law
PL · http://www.maff.go.jp/pps/j/introduction/english.html
机关：Plant Protection 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 9603.30 在其他国家的税率对照