日本 · 第 21· 104 条目
§21杂项食品
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 | |
|---|---|---|---|
| 210111110 | - Containing not less than 50% by weight of sucrose | ��9.7% | → |
| 210111190 | - Other | — | → |
| 210111210 | (1) Instant coffee | 12.3% | → |
| 210111290 | (2) Other | 16% | → |
| 210112111 | - Containing not less than 50% by weight of sucrose | ��1% | → |
| 210112112 | - Other | — | → |
| 210112121 | A Instant coffee | 12.3% | → |
| 210112122 | B Other | 16% | → |
| 210112231 | - For "the Pooled Quota of other milk products�� | 25% | → |
| 210112232 | - Other | 29.8% + 679 yen/kg | → |
| 210112236 | - For "the Pooled Quota of other milk products�� | 25% | → |
| 210112237 | - Other | 29.8% + 1,159 yen/kg | → |
| 210112241 | - Those, the largest single ingredient of which is sugar by weight | (28%) | → |
| 210112242 | - Other | 19.6% | → |
| 210112246 | (b) Other | (35%) | → |
| 210112249 | B Other | 25% | → |
| 210120110 | (1) Instant tea | 16% | → |
| 210120120 | (2) Other | 12.8% | → |
| 210120231 | - For "the Pooled Quota of other milk products�� | 25% | → |
| 210120232 | - Other | 29.8% + 679 yen/kg | → |
| 210120236 | - For "the Pooled Quota of other milk products�� | 25% | → |
| 210120237 | - Other | 29.8% + 1,159 yen/kg | → |
| 210120241 | - Those, the largest single ingredient of which is sugar by weight | 21% | → |
| 210120242 | - Other | 16.8% | → |
| 210120246 | (b) Other | (35%) | → |
| 210120247 | B Other | 25% | → |
| 210130000 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | 8% | → |
| 210210000 | Active yeasts | 14% | → |
| 210220100 | 1 Yeasts | 6.4% | → |
| 210220200 | 2 Other | Free | → |
| 210230000 | Prepared baking powders | 14% | → |
| 210310000 | Soya sauce | 9.6% | → |
| 210320010 | 1 Tomato ketchup | 25% | → |
| 210320090 | 2 Other tomato sauces | 20% | → |
| 210330100 | 1 Put up in containers for retail sale | 12.2% | → |
| 210330200 | 2 Other | 10.3% | → |
| 210390110 | (1) Mayonnaise | 12.8% | → |
| 210390120 | (2) French dressings and salad dressings | 12% | → |
| 210390130 | (3) Other | 9.6% | → |
| 210390210 | (1) Instant curry and other curry preparations | 9.6% | → |
| 210390221 | A Consisting chiefly of sodiumglutamate | 16% | → |
| 210390229 | B Other | 14% | → |
| 210410010 | 1 Of vegetable, in airtight containers | 7% | → |
| 210410020 | 2 Other | 8.4% | → |
| 210420000 | Homogenised composite food preparations | 12.8% | → |
| 210500111 | -- Ice cream | 21% | → |
| 210500112 | -- Other | (28%) | → |
| 210500113 | -- Ice cream | 21% | → |
| 210500119 | -- Other | 23.8% | → |
| 210500191 | - Ice cream | 29.8% | → |
| 210500199 | - Other | 29.8% | → |
| 210500210 | - Ice cream | 21.3% | → |
| 210500290 | - Other | 21.3% | → |
| 210610120 | -- Preparation of vegetable protein | 12.5% | → |
| 210610130 | -- Other | 25% | → |
| 210610140 | - Other | 29.8% + 1,155 yen/kg | → |
| 210610211 | A Less than 50% by weight of sucrose | 28% | → |
| 210610219 | B Other | (35%) | → |
| 210610221 | - Protein concentrates containing by weight not less than 80 % of protein, the largest single ingredient is vegetable protein and put up in containers for retail sale by weight of less than 500g each excluding container | 10.6% | → |
| 210610222 | - Other | 10.6% | → |
| 210610229 | B Other | 25% | → |
| 210690111 | -- Base for non-alcoholic beverage, food supplement with a basis of vitamins and hydrolyzed vegetable protein | 12% | → |
| 210690112 | -- Other | 21% | → |
| 210690119 | - Other | 29.8% + 679 yen/kg | → |
| 210690121 | --- The place of origin, New Zealand | 25% | → |
| 210690122 | --- Other | 25% | → |
| 210690123 | -- Other | 29.8% + 1,159 yen/kg | → |
| 210690124 | -- Base for non-alcoholic beverage, food supplement with a basis of vitamins and hydrolyzed vegetable protein | 12% | → |
| 210690125 | -- Other | 21% | → |
| 210690129 | - Other | 29.8% + 1,159 yen/kg | → |
| 210690214 | - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food��, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the Cabinet Order concerning wheat and others provided by the Cabinet Order provided in column 3 of paragraph 1 of Article 45 of the law | 25% | → |
| 210690215 | - Other | 26.20 yen/kg | → |
| 210690216 | - Imported by Japanese Government according to Article 42 of "The Law for Stabilization of Supply-Demand and Price of Staple Food��, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 43 of the law or imported with certification of Minister of Agriculture, Forestry and Fishery according to the Cabinet Order concerning wheat and others provided by the Cabinet Order provided in column 3 of paragraph 1 of Article 45 of the law | 25% | → |
| 210690219 | - Other | 26.60 yen/kg | → |
| 210690221 | - Of sugar centrifugal | 24.6% or 13.30 yen/kg, whichever is the greater | → |
| 210690229 | - Other | 29.8% or 23 yen/kg, whichever is the greater | → |
| 210690230 | B Chewing gum | 5% | → |
| 210690240 | C Konnyaku | 25% | → |
| 210690246 | (a) Preparations with a basis of fruit juices, of an alcoholic strength by volume of less than 1% vol | 35% or 27 yen/kg, whichever is the greater | → |
| 210690247 | (b) Other | 12.8% | → |
| 210690252 | - Containing not less than 50% by weight of sucrose | ��1% | → |
| 210690253 | -- Foods, the largest single ingredient of which is sugar by weight | (28%) | → |
| 210690259 | -- Other | 23.8% | → |
| 210690261 | -- Containing lactose, milk protein or milkfat | (12.5%) | → |
| 210690262 | -- Other | (12.5%) | → |
| 210690269 | - Other | (12.5%) | → |
| 210690271 | -- Containing lactose, milk protein or milkfat | (28%) | → |
| 210690272 | -- Other | 25.5% | → |
| 210690279 | - Other | 23.8% | → |
| 210690281 | I Put up in containers for retail sale, not more than 500g each including container | (30%) | → |
| 210690282 | II Containing not less than 85 % by weight of sucrose excluding those put up in containers for retail sale, not more than 500 g each including container, those certified by a certification procedure stipulated by a Cabinet Order as imported to be repacked in containers for retail sale, not more than 500 g including container after importation with no change in ingredients, or those exceeding 257yen/kg in value for customs duty | (90 yen/kg) | → |
| 210690284 | (I) Containing lactose, milk protein or milkfat | (35%) | → |
| 210690291 | �C Prepared edible fats and oils, containing more than 15% and less than 30% by weight of those of heading 04.05 | 25% | → |
| 210690292 | (�) Containing Panax ginseng or its extract | 12% | → |
| 210690293 | (�) Other | 22% | → |
| 210690294 | (�) Of products specified in heading 04.10 | 12% | → |
| 210690295 | - Food supplement with a basis of vitamins | — | → |
| 210690296 | - hydrolyzed vegetable protein | — | → |
| 210690299 | (II) Other | 25% | → |
| 210690301 | (I) Protein preservative of a kind used for manufacturing frozen minced fish, obtained from sorbitol and other materials stipulated by a Cabinet Order, which have been prepared by processes stipulated by a Cabinet Order | Free | → |
| 210690510 | - Those the largest single ingredient of which is sorbitol by weight except for sugar | — | → |
| 210690517 | - Imported by Japanese Government according to Article 30 of "The Law for Stabilization of Supply-Demand and Price of Staple Food��, imported to be purchased and sold by Japanese Government in response to a joint application by seller to and purchaser from Japanese Government according to Article 31 of the law, imported with certification of Minister of Agriculture, Forestry and Fishery according to the Cabinet Order concerning rice and others provided by the Cabinet Order provided in column 3 of paragraph 1 of Article 34 of the law | 25% | → |
| 210690518 | - Other | 49 yen/kg | → |
| 210690590 | - Other | — | → |