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AI 译
- 子目960340油漆、粉刷、清漆用刷；油漆垫及滚筒AI 译
- 国家码960340000Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers
960340000
"Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers"
HS 编码 960340000（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 960340「油漆、粉刷、清漆用刷；油漆垫及滚筒」）在日本税则中对应"Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30); paint pads and rollers"。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 9603.40 在其他国家的税率对照