日本 · 第 18· 40 条目
§18可可及可可制品
本章品目（4 位 WCO 统一）
6 个品目
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 180100000 | Cocoa beans, whole or broken, raw or roasted | Free | → |
| 180200000 | Cocoa shells, husks, skins and other cocoa waste | Free | → |
| 180310000 | Not defatted | 10% | → |
| 180320000 | Wholly or partly defatted | 20% | → |
| 180400000 | Cocoa butter, fat and oil | Free | → |
| 180500000 | Cocoa powder, not containing added sugar or other sweetening matter | 21.5% | → |
| 180610110 | - Containing not less than 50% by weight of sucrose | ��19% | → |
| 180610190 | - Other | — | → |
| 180610200 | 2 Other | 25% | → |
| 180620112 | - Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | ��1% | → |
| 180620113 | -- Foods, the largest single ingredient of which is sugar by weight | — | → |
| 180620119 | -- Other | — | → |
| 180620121 | - Containing not less than 50% by weight of sucrose | ��19.9%�@ | → |
| 180620129 | - Other | — | → |
| 180620210 | - For the quantity (quota) stipulated on food preparations containing cocoa for manufacture of chocolate by a cabinet order, on the basis of the quantity of demand of powdered milk and such food preparations for manufacture of chocolate in the coming fiscal year (April-March), and also in consideration of other relevant conditions | #Free | → |
| 180620291 | --- Provided for in the tariff items set out in TWQ-JP13 in paragraph 13 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as �gthe CPTPP�h in this heading) or in the tariff items set out in TRQ-19 in paragraph 20 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as �gthe Japan-EU EPA�h in this heading) | — | → |
| 180620292 | --- Provided for in the tariff items set out in TWQ-JP14 in paragraph 14 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-20 in paragraph 21 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — | → |
| 180620293 | --- Other | — | → |
| 180620296 | --- Provided for in subparagraph 8 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership (hereinafter referred to as �gthe Japan-UK EPA�h in this heading) | — | → |
| 180620297 | --- Provided for in subparagraph 9 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — | → |
| 180620299 | --- Other | — | → |
| 180620311 | - For "the Pooled Quota of other milk products�� | 21% | → |
| 180620319 | - Other | 23.8% + 679 yen/kg | → |
| 180620321 | A Containing added sugar | 28% | → |
| 180620322 | B Other | 25% | → |
| 180631000 | Filled | 10% | → |
| 180632100 | 1 Chocolate confectionery | 10% | → |
| 180632212 | - Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | ��1% | → |
| 180632213 | -- Foods, the largest single ingredient of which is sugar by weight | — | → |
| 180632219 | -- Other | — | → |
| 180632220 | (2)Other | 25% | → |
| 180690100 | 1 Chocolate confectionery | 10% | → |
| 180690212 | - Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | ��1% | → |
| 180690213 | -- Foods, the largest single ingredient of which is sugar by weight | — | → |
| 180690219 | -- Other | — | → |
| 180690220 | B Other | 25% | → |
| 180690311 | - For "the Pooled Quota of other milk products�� | 21% | → |
| 180690319 | - Other | 23.8% + 679 yen/kg | → |
| 180690321 | (a)Containing added sugar | 28% | → |
| 180690322 | (b)Other | 25% | → |