日本 · 第 08· 108 条目
§08食用水果及坚果
本章品目（4 位 WCO 统一）
14 个品目
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 080111000 | Desiccated | 6% | → |
| 080112000 | In the inner shell (endocarp) | 6% | → |
| 080119000 | Other | 6% | → |
| 080121000 | In shell | 4% | → |
| 080122000 | Shelled | 4% | → |
| 080131000 | In shell | Free | → |
| 080132000 | Shelled | Free | → |
| 080211100 | 1 Bitter almonds | Free | → |
| 080211200 | 2 Sweet almonds | 4% | → |
| 080212100 | 1 Bitter almonds | Free | → |
| 080212200 | 2 Sweet almonds | 4% | → |
| 080221000 | In shell | 10% | → |
| 080222000 | Shelled | 10% | → |
| 080231000 | In shell | 10% | → |
| 080232000 | Shelled | 10% | → |
| 080241000 | In shell | 16% | → |
| 080242000 | Shelled | 16% | → |
| 080251000 | In shell | Free | → |
| 080252000 | Shelled | Free | → |
| 080261000 | In shell | 5% | → |
| 080262000 | Shelled | 5% | → |
| 080270000 | Kola nuts (Cola spp.) | 20% | → |
| 080280000 | Areca nuts | Free | → |
| 080291000 | Pine nuts, in shell | 20% | → |
| 080292000 | Pine nuts, shelled | 20% | → |
| 080299100 | 1 Pecans | 5% | → |
| 080299900 | 2 Other | 20% | → |
| 080310100 | (2)If imported during the period from 1st October to 31st March | 50% | → |
| 080310200 | 2 Dried | 6% | → |
| 080390100 | (2)If imported during the period from 1st October to 31st March | 50% | → |
| 080390200 | 2 Dried | 6% | → |
| 080410000 | Dates | Free | → |
| 080420010 | - Fresh | 10% | → |
| 080420090 | - Dried | 10% | → |
| 080430010 | 1 Fresh | 20% | → |
| 080430090 | 2 Dried | 12% | → |
| 080440010 | - Fresh | 6% | → |
| 080440090 | - Dried | 6% | → |
| 080450011 | -- Mangoes | 6% | → |
| 080450019 | -- Other | 6% | → |
| 080450090 | - Dried | 6% | → |
| 080510000 | 2 If imported during the period from 1st December to 31st May | 40% | → |
| 080521000 | Mandarins (including tangerines and satsumas) | 20% | → |
| 080522000 | Clementines | 20% | → |
| 080529000 | Other | 20% | → |
| 080540000 | - If imported during the period from 1st December to 31st May | 10% | → |
| 080550010 | - Lemons (Citrus limon, Citrus limonum) | Free | → |
| 080550090 | - Limes (Citrus aurantifolia, Citrus latifolia) | Free | → |
| 080590020 | 1 Limes (other than Citrus aurantifolia, Citrus latifolia) | Free | → |
| 080590090 | 2 Other | 20% | → |
| 080610000 | 2 If imported during the period from 1st November to the last day of February | 13% | → |
| 080620000 | Dried | 2% | → |
| 080711000 | Watermelons | 10% | → |
| 080719000 | Other | 10% | → |
| 080720000 | Papaws (papayas) | 4% | → |
| 080810000 | Apples | 20% | → |
| 080830000 | Pears | 8% | → |
| 080840000 | Quinces | 8% | → |
| 080910000 | Apricots | 10% | → |
| 080921000 | Sour cherries (Prunus cerasus) | 10% | → |
| 080929000 | Other | 10% | → |
| 080930000 | Peaches, including nectarines | 10% | → |
| 080940000 | Plums and sloes | 10% | → |
| 081010000 | Strawberries | 10% | → |
| 081020000 | Raspberries, blackberries, mulberries and loganberries | 10% | → |
| 081030000 | Black, white or red currants and gooseberries | 10% | → |
| 081040000 | Cranberries, bilberries and other fruits of the genus Vaccinium | 10% | → |
| 081050000 | Kiwifruit | 8% | → |
| 081060000 | Durians | 10% | → |
| 081070000 | Persimmons | 10% | → |
| 081090210 | - Rambutan, passionfruit, litchi and carambola (star-fruit) | 10% | → |
| 081090290 | - Other | 10% | → |
| 081110100 | 1 Containing added sugar | 16% | → |
| 081110200 | 2 Other | 20% | → |
| 081120100 | 1 Containing added sugar | 16% | → |
| 081120200 | 2 Other | 10% | → |
| 081190110 | (1)Pineapples | 28% | → |
| 081190120 | - Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi | 12% | → |
| 081190130 | (2)Berries | 16% | → |
| 081190140 | (3)Sour cherries (Prunus cerasus) | 18.4% | → |
| 081190150 | (4)Peaches and pears | 10% | → |
| 081190190 | - Other | 12% | → |
| 081190210 | (1)Pineapples | 28% | → |
| 081190220 | (2)Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi | 12% | → |
| 081190230 | - Berries | 6% | → |
| 081190240 | - Peaches and pears | 7% | → |
| 081190280 | - Camucamu | 2% | → |
| 081190290 | - Other | — | → |
| 081210000 | Cherries | 20% | → |
| 081290100 | (2)If imported during the period from 1st October to 31st March | 50% | → |
| 081290200 | (2)If imported during the period from 1st December to 31st May | 40% | → |
| 081290300 | (2)If imported during the period from 1st December to 31st May | 40% | → |
| 081290410 | (1)Lemons and limes, excluding those provisionally preserved in preservative solutions | 10% | → |
| 081290420 | - Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi | 12% | → |
| 081290430 | (2)Chestnuts(Castanea spp.) | 16% | → |
| 081290440 | - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids | 17% | → |
| 081290490 | - Other | 12% | → |
| 081310000 | Apricots | 15% | → |
| 081320000 | Prunes | 4% | → |
| 081330000 | Apples | 15% | → |
| 081340010 | 1 Berries | 12% | → |
| 081340021 | - Papayas, pawpaws, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, sugar-apples, bullock's-heart, passion-fruit, dookoo kokosan, soursop and litchi | 7.5% | → |
| 081340022 | - Persimmons, dried | 9% | → |
| 081340023 | - Kehapi | 9% | → |
| 081340029 | - Other | 9% | → |
| 081350010 | 1 Mixtures containing more than 50% by weight of a single nut or dried fruit constituent, excluding those containing chestnuts (Castanea spp.), walnuts, pistachios, kola nuts (Cola spp.), nuts of subheadings 0802.91 to 0802.99 or dried fruits of subheadings 0813.10 to 0813.40 | 10% | → |
| 081350090 | 2 Other | 20% | → |
| 081400000 | Peel of citrus fruit or melons (including watermelons) , fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions | 2.5% | → |