日本 · 第 44· 327 条目
§44木及木制品
本章品目（4 位 WCO 统一）
21 个品目
4401薪材；木片、木粒；锯末及木废料、碎料→4402木炭（包括果壳炭或坚果壳炭）→4403原木，不论是否去皮或粗略平整→4404箍木、劈开的杆、木桩、粗加工木棍及类似品→4405箍木、劈开的杆、木桩、粗加工木棍及类似品→4406铁路或电车道木枕→4407锯材、刨切材或旋切材，厚度>6毫米→4408胶合板用单板及类似薄木片，厚度≤6毫米→4409连续成形的木材（包括拼花地板条）→4410碎料板、定向刨花板及类似木质板→4411木质或其他木质纤维板→4412胶合板、饰面胶合板及类似层积木→4413胶合板、饰面胶合板及类似层积木→4414木制画框、相框、镜框及类似品→4415木制包装箱、桶、托盘及类似品→4416木制桶、槽及其他箍桶制品及其零件→4417木制桶、槽及其他箍桶制品及其零件→4418木制建筑用木工制品，包括蜂窝板、拼装地板、木瓦→4419木制餐具及厨房用具→4420木镶嵌品、木制箱盒、雕像及其他木制装饰品；未列名木制家具→4421其他木制品→
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 440111000 | Coniferous | Free | → |
| 440112000 | Non-coniferous | Free | → |
| 440121000 | Coniferous | Free | → |
| 440122000 | Non-coniferous | Free | → |
| 440131000 | Wood pellets | Free | → |
| 440132000 | Wood briquettes | Free | → |
| 440139000 | Other | Free | → |
| 440141000 | Sawdust | Free | → |
| 440149000 | Other | Free | → |
| 440210000 | Of bamboo | Free | → |
| 440220000 | Of shell or nut | Free | → |
| 440290100 | - Moulded pieces or shapes | Free | → |
| 440290200 | - In powder form or granule form | Free | → |
| 440290300 | - Other | Free | → |
| 440311000 | Coniferous | Free | → |
| 440312100 | - Of Dipterocarpaceae | Free | → |
| 440312900 | - Other | Free | → |
| 440321000 | Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more | Free | → |
| 440322000 | Of pine (Pinus spp.), other | Free | → |
| 440323100 | - Of Sitka spruce | Free | → |
| 440323900 | - Other | Free | → |
| 440324100 | - Of Sitka spruce | Free | → |
| 440324900 | - Other | Free | → |
| 440325100 | - Of genus Larix | Free | → |
| 440325200 | - Of white cedar, yellow cedar and other genus Chamaecyparis | Free | → |
| 440325300 | - Of hemlock and other genus Tsuga | Free | → |
| 440325400 | - Of red cedar and other genus Thuja | Free | → |
| 440325500 | - Of Douglas fir and other genus Pseudotsuga | Free | → |
| 440325900 | - Other | Free | → |
| 440326100 | - Of genus Larix | Free | → |
| 440326200 | - Of white cedar, yellow cedar and other genus Chamaecyparis | Free | → |
| 440326300 | - Of hemlock and other genus Tsuga | Free | → |
| 440326400 | - Of red cedar and other genus Thuja | Free | → |
| 440326500 | - Of Douglas fir and other genus Pseudotsuga | Free | → |
| 440326900 | - Other | Free | → |
| 440341000 | Dark Red Meranti, Light Red Meranti and Meranti Bakau | Free | → |
| 440342000 | Teak | Free | → |
| 440349100 | - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan | Free | → |
| 440349211 | --- Roughly squared or half-squared | Free | → |
| 440349219 | --- Other | Free | → |
| 440349292 | --- Of ramin | Free | → |
| 440349299 | --- Other | Free | → |
| 440349300 | - Okoume, Obeche, Sapelli, Sipo, Acajou d'Afrique, Makore and Iroko | Free | → |
| 440349600 | - Other | Free | → |
| 440391000 | Of oak (Quercus spp.) | Free | → |
| 440393000 | Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more | Free | → |
| 440394000 | Of beech (Fagus spp.), other | Free | → |
| 440395000 | Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more | Free | → |
| 440396000 | Of birch (Betula spp.), other | Free | → |
| 440397000 | Of poplar and aspen (Populus spp.) | Free | → |
| 440398000 | Of eucalyptus (Eucalyptus spp.) | Free | → |
| 440399100 | 1 Of Kiri (Paulownia spp.), excluding roughly squared or half squared | 5% | → |
| 440399910 | - Of Kiri (Paulownia spp.) | (Free) | → |
| 440399920 | - Of Dipterocarpaceae | (Free) | → |
| 440399990 | - Other | (Free) | → |
| 440410100 | 1 Split poles, piles, pickets and stakes, and hoopwood | Free | → |
| 440410210 | 2 Wooden sticks | 5% | → |
| 440410290 | 3 Other | 7.5% | → |
| 440420100 | 1 Split poles, piles, pickets and stakes, and hoopwood | Free | → |
| 440420210 | 2 Wooden sticks | 5% | → |
| 440420290 | 3 Other | 7.5% | → |
| 440500000 | Wood wool; wood flour. | 2.5% | → |
| 440611000 | Coniferous | Free | → |
| 440612000 | Non-coniferous | Free | → |
| 440691000 | Coniferous | Free | → |
| 440692000 | Non-coniferous | Free | → |
| 440711110 | (1)Planed or sanded | 8% | → |
| 440711190 | (2)Other | 4.8% | → |
| 440711910 | - Planed or sanded | — | → |
| 440711990 | - Other | — | → |
| 440712110 | (1)Planed or sanded | 8% | → |
| 440712190 | (2)Other | 6% | → |
| 440712210 | -- Not more than 160 mm in thickness | — | → |
| 440712290 | -- Other | — | → |
| 440712911 | --- Not more than 160 mm in thickness | — | → |
| 440712919 | --- Other | — | → |
| 440712990 | -- Other | — | → |
| 440713110 | (1)Planed or sanded | 8% | → |
| 440713190 | (2)Other | 4.8% | → |
| 440713910 | - Planed or sanded | — | → |
| 440713990 | - Other | — | → |
| 440714100 | - Planed or sanded | Free | → |
| 440714910 | -- Not more than 160 mm in thickness | Free | → |
| 440714990 | -- Other | Free | → |
| 440719110 | (1)Planed or sanded | 8% | → |
| 440719190 | (2)Other | 10% | → |
| 440719200 | - Of incense cedar | (Free) | → |
| 440719310 | --- Of hemlock and other genus Tsuga | — | → |
| 440719320 | --- Of douglas fir and other genus Pseudotsuga | — | → |
| 440719390 | --- Other | — | → |
| 440719911 | ---- Of white cedar, yellow cedar and other genus Chamaecyparis | — | → |
| 440719912 | ---- Of hemlock and other genus Tsuga | — | → |
| 440719913 | ---- Of douglas fir and other genus Pseudotsuga | — | → |
| 440719919 | ---- Other | — | → |
| 440719991 | ---- Of white cedar, yellow cedar and other genus Chamaecyparis | — | → |
| 440719992 | ---- Of hemlock and other genus Tsuga | — | → |
| 440719993 | ---- Of douglas fir and other genus Pseudotsuga | — | → |
| 440719999 | ---- Other | — | → |
| 440721000 | Mahogany (Swietenia spp.) | Free | → |
| 440722000 | Virola, Imbuia and Balsa | Free | → |
| 440723000 | Teak | Free | → |
| 440725010 | - Planed or sanded | 10% | → |
| 440725090 | - Other | 10% | → |
| 440726010 | - Planed or sanded | 10% | → |
| 440726090 | - Other | 10% | → |
| 440727000 | Sapelli | Free | → |
| 440728000 | Iroko | Free | → |
| 440729110 | - Planed or sanded | Free | → |
| 440729190 | - Other | 3.6% | → |
| 440729220 | - Tagayasan (Cassia siamea), red sandalwood, rosewood or ebony wood | — | → |
| 440729230 | - Of lignum vitae | — | → |
| 440729291 | -- Of ramin | — | → |
| 440729299 | -- Other | — | → |
| 440791000 | Of oak (Quercus spp.) | Free | → |
| 440792000 | Of beech (Fagus spp.) | Free | → |
| 440793000 | Of maple (Acer spp.) | Free | → |
| 440794000 | Of cherry (Prunus spp.) | Free | → |
| 440795000 | Of ash (Fraxinus spp.) | Free | → |
| 440796000 | Of birch (Betula spp.) | Free | → |
| 440797000 | Of poplar and aspen (Populus spp.) | Free | → |
| 440799150 | - Of Tsuge or boxwood, rosewood or ebony wood | (Free) | → |
| 440799200 | - Of Kiri(Paulownia spp.) | (Free) | → |
| 440799310 | - Planed or sanded | Free | → |
| 440799390 | - Other | 3.6% | → |
| 440799500 | - Other | (Free) | → |
| 440810010 | 1 Of incense cedar (of a length not exceeding 20 cm and of a width not exceeding 8 cm) | Free | → |
| 440810110 | A Laminated lumber | 15% | → |
| 440810190 | B Other | 20% | → |
| 440810210 | - Sheets for plywood | (5%) | → |
| 440810290 | - Other | (5%) | → |
| 440831110 | (1)Laminated lumber | 15% | → |
| 440831190 | (2)Other | 20% | → |
| 440831210 | - Sheets for plywood | (5%) | → |
| 440831290 | - Other | (5%) | → |
| 440839110 | A Laminated lumber | 15% | → |
| 440839120 | B Other | 20% | → |
| 440839190 | (2)Other | 8% | → |
| 440839200 | 2 Of Jelutong, not more than 20 cm in length and not more than 8 cm in width | Free | → |
| 440839410 | A Laminated lumber | 15% | → |
| 440839420 | B Other | 20% | → |
| 440839510 | A Laminated lumber | 15% | → |
| 440839520 | B Other | 20% | → |
| 440839590 | (2)Other | Free | → |
| 440839910 | - Sheets for plywood | (5%) | → |
| 440839990 | - Other | (5%) | → |
| 440890110 | A Laminated lumber | 15% | → |
| 440890120 | B Other | 20% | → |
| 440890190 | (2)Other | 8% | → |
| 440890510 | A Laminated lumber | 15% | → |
| 440890520 | B Other | 20% | → |
| 440890610 | - Sheets for plywood | (5%) | → |
| 440890690 | - Other | (5%) | → |
| 440910100 | 1 Drawn wood | 7.5% | → |
| 440910200 | 2 Beadings and mouldings | 4.8% | → |
| 440910310 | (1)Of Pinus spp., Abies spp.(other than California red fir, grand fir, noble fir and pacific silver fir), Picea spp.(other than Sitka spruce) and Larix spp., not more than 160 mm in thickness | 8% | → |
| 440910320 | (2)Other | Free | → |
| 440921100 | 1 Drawn wood | 7.5% | → |
| 440921200 | 2 Beadings and mouldings | 4.8% | → |
| 440921900 | 3 Other | Free | → |
| 440922100 | 1 Drawn wood | 7.5% | → |
| 440922200 | 2 Beadings and mouldings | 4.8% | → |
| 440922910 | (1)Of Dipterocarpaceae | 10% | → |
| 440922991 | - Of Padok(kwarin), tagayasan (Cassia siamea), red sandalwood, rosewood or ebony wood | (Free) | → |
| 440922999 | - Other | (Free) | → |
| 440929100 | 1 Drawn wood | 7.5% | → |
| 440929200 | 2 Beadings and mouldings | 4.8% | → |
| 440929910 | (1)Of Dipterocarpaceae | 10% | → |
| 440929992 | - Of Kiri(Paulownia spp.) | (Free) | → |
| 440929993 | - Of Tsuge or boxwood, rosewood or ebony wood | (Free) | → |
| 440929999 | - Other | (Free) | → |
| 441011110 | - Unworked or not further worked than sanded | — | → |
| 441011120 | - Surface-covered with melamine-impregnated paper | — | → |
| 441011190 | - Other | — | → |
| 441011900 | 2 Other | 10% | → |
| 441012110 | - Unworked or not further worked than sanded | — | → |
| 441012190 | - Other | — | → |
| 441012900 | 2 Other | 10% | → |
| 441019100 | 1 In sheets or in boards | 8% | → |
| 441019900 | 2 Other | 10% | → |
| 441090100 | 1 In sheets or in boards | 8% | → |
| 441090900 | 2 Other | 10% | → |
| 441112100 | 1 Of a density exceeding 0.8 g/cm3 | 5.2% | → |
| 441112200 | 2 Of a density not exceeding 0.8 g/cm3 | 3.5% | → |
| 441113100 | 1 Of a density exceeding 0.8 g/cm3 | 5.2% | → |
| 441113200 | 2 Of a density not exceeding 0.8 g/cm3 | 3.5% | → |
| 441114100 | 1 Of a density exceeding 0.8 g/cm3 | 5.2% | → |
| 441114200 | 2 Of a density not exceeding 0.8 g/cm3 | 3.5% | → |
| 441192000 | Of a density exceeding 0.8 g/cm3 | 5.2% | → |
| 441193000 | Of a density exceeding 0.5 g/cm3 but not exceeding 0.8 g/cm3 | 3.5% | → |
| 441194000 | Of a density not exceeding 0.5 g/cm3 | 3.5% | → |
| 441210111 | (a)Tongued, grooved or similarly works on one or both sides | 10% | → |
| 441210119 | (b)Other | 15% | → |
| 441210191 | (a)Less than 6mm in thickness | 15% | → |
| 441210199 | (b)Other | 10% | → |
| 441210211 | (a) Tongued, grooved or similarly works on one or both sides | 10% | → |
| 441210219 | (b) Other | 15% | → |
| 441210291 | (a) Less than 6 mm in thickness | 15% | → |
| 441210299 | (b) Other | 10% | → |
| 441210910 | (1) Laminated lumber | 15% | → |
| 441210990 | (2) Other | 20% | → |
| 441231111 | (1) Tongued, grooved or similarly works on one or both sides | 10% | → |
| 441231112 | (1) Tongued, grooved or similarly works on one or both sides | 10% | → |
| 441231118 | (1) Tongued, grooved or similarly works on one or both sides | 10% | → |
| 441231191 | (2) Other | 15% | → |
| 441231192 | (2) Other | 15% | → |
| 441231198 | (2) Other | 15% | → |
| 441231911 | - Less than 3 mm in thickness | — | → |
| 441231912 | - Less than 3 mm in thickness | — | → |
| 441231918 | - Less than 3 mm in thickness | — | → |
| 441231921 | - Less than 6 mm but not less than 3 mm in thickness | — | → |
| 441231922 | - Less than 6 mm but not less than 3 mm in thickness | — | → |
| 441231928 | - Less than 6 mm but not less than 3 mm in thickness | — | → |
| 441231931 | - Less than 12 mm but not less than 6 mm in thickness | — | → |
| 441231932 | - Less than 12 mm but not less than 6 mm in thickness | — | → |
| 441231938 | - Less than 12 mm but not less than 6 mm in thickness | — | → |
| 441231941 | - Less than 24 mm but not less than 12 mm in thickness | — | → |
| 441231942 | - Less than 24 mm but not less than 12 mm in thickness | — | → |
| 441231948 | - Less than 24 mm but not less than 12 mm in thickness | — | → |
| 441231951 | - Not less than 24 mm in thickness | — | → |
| 441231952 | - Not less than 24 mm in thickness | — | → |
| 441231958 | - Not less than 24 mm in thickness | — | → |
| 441233110 | (1) Tongued, grooved or similarly works on one or both sides | 10% | → |
| 441233190 | (2) Other | 15% | → |
| 441233911 | - Less than 3 mm in thickness | — | → |
| 441233912 | - Less than 6 mm but not less than 3 mm in thickness | — | → |
| 441233991 | - Less than 12 mm but not less than 6 mm in thickness | — | → |
| 441233992 | - Less than 24 mm but not less than 12 mm in thickness | — | → |
| 441233993 | - Not less than 24 mm in thickness | — | → |
| 441234110 | (1) Tongued, grooved or similarly works on one or both sides | 10% | → |
| 441234190 | (2) Other | 15% | → |
| 441234911 | - Less than 3 mm in thickness | — | → |
| 441234912 | - Less than 6 mm but not less than 3 mm in thickness | — | → |
| 441234991 | - Less than 12 mm but not less than 6 mm in thickness | — | → |
| 441234992 | - Less than 24 mm but not less than 12 mm in thickness | — | → |
| 441234993 | - Not less than 24 mm in thickness | — | → |
| 441239110 | (1) Tongued, grooved or similarly works on one or both sides | 10% | → |
| 441239190 | (2) Other | 15% | → |
| 441239910 | (1) Less than 6 mm in thickness | 15% | → |
| 441239991 | - Less than 12 mm but not less than 6 mm in thickness | 6% | → |
| 441239992 | - Not less than 12 mm in thickness | 6% | → |
| 441241000 | With at least one outer ply of tropical wood | 20% | → |
| 441242000 | Other, with at least one outer ply of non-coniferous wood | 20% | → |
| 441249010 | - With at least one ply of tropical wood | 20% | → |
| 441249090 | - Other | 20% | → |
| 441251100 | 1 Laminated lumber | 15% | → |
| 441251900 | 2 Other | 20% | → |
| 441252100 | 1 Laminated lumber | 15% | → |
| 441252900 | 2 Other | 20% | → |
| 441259100 | 1 Laminated lumber | 15% | → |
| 441259900 | 2 Other | 20% | → |
| 441291100 | 1 Laminated lumber | 15% | → |
| 441291900 | 2 Other | 20% | → |
| 441292100 | 1 Laminated lumber | 15% | → |
| 441292900 | 2 Other | 20% | → |
| 441299110 | - With at least one ply of tropical wood | 6% | → |
| 441299190 | - Other | 6% | → |
| 441299910 | - With at least one ply of tropical wood | 6% | → |
| 441299990 | - Other | 6% | → |
| 441300000 | Densified wood, in blocks, plates, strips or profile shapes. | 7% | → |
| 441410000 | Of tropical wood | 3.2% | → |
| 441490000 | Other | 3.2% | → |
| 441510000 | Cases, boxes, crates, drums and similar packings; cable -drums | 3.4% | → |
| 441520000 | Pallets, box pallets and other load boards; pallet collars | 5.8% | → |
| 441600000 | Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. | 2.6% | → |
| 441700010 | 1 Boot or shoe lasts and trees | 2.6% | → |
| 441700020 | 2 Other | 3.4% | → |
| 441811000 | Of tropical wood | Free | → |
| 441819000 | Other | Free | → |
| 441821000 | Of tropical wood | Free | → |
| 441829000 | Other | Free | → |
| 441830000 | Posts and beams other than products of subheadings 4418.81 to 4418.89 | 3.9% | → |
| 441840000 | Shuttering for concrete constructional work | 3.9% | → |
| 441850000 | Shingles and shakes | 5.8% | → |
| 441873000 | Of bamboo or with at least the top layer (wear layer) of bamboo | 3.9% | → |
| 441874000 | Other, for mosaic floors | 3.9% | → |
| 441875000 | Other, multilayer | 3.9% | → |
| 441879000 | Other | 3.9% | → |
| 441881100 | - Of bamboo | 3.9% | → |
| 441881910 | -- Posts and beams | 3.9% | → |
| 441881991 | --- With a shorter side (width) of cross-section of not less than 15 cm in length and with a cross-sectional area of not less than 300 cm2; of non-rectangular and non-square cross-section | 3.9% | → |
| 441881992 | --- With a short side (width) of cross-section of not less than 7.5 cm in length and with a long side (depth) of cross-section of not less than 15 cm in length (other than those of 4418.81-991) | 3.9% | → |
| 441881999 | --- Other | 3.9% | → |
| 441882110 | - Of a length not less than 900 mm and of a width not less than 300 mm | — | → |
| 441882190 | - Other | — | → |
| 441882900 | 2 Other | 20% | → |
| 441883100 | - Of bamboo | 3.9% | → |
| 441883900 | - Other | 3.9% | → |
| 441889100 | - Of bamboo | 3.9% | → |
| 441889910 | -- Posts and beams | 3.9% | → |
| 441889990 | -- Other | 3.9% | → |
| 441891110 | 1 Cellular bamboo panels | 10% | → |
| 441891210 | (1)Tategu (door, window sash and the like) and Tokobashira | Free | → |
| 441891221 | - Transom | 2% | → |
| 441891222 | - Other flooring panels and panels other than assembled flooring panels | 2% | → |
| 441891229 | - Other | (3.9%) | → |
| 441892000 | Cellular wood panels | 10% | → |
| 441899210 | 1 Tategu (door, window sash and the like) and Tokobashira | Free | → |
| 441899221 | - Transom | 2% | → |
| 441899222 | - Other flooring panels and panels other than assembled flooring panels | 2% | → |
| 441899229 | - Other | (3.9%) | → |
| 441911000 | Bread boards, chopping boards and similar boards | 3.2% | → |
| 441912100 | 1 Waribashi | 5.6% | → |
| 441912900 | 2 Other | 3.2% | → |
| 441919000 | Other | 3.2% | → |
| 441920100 | 1 Waribashi | 5.6% | → |
| 441920900 | 2 Other | 3.2% | → |
| 441990100 | 1 Waribashi | 5.6% | → |
| 441990900 | 2 Other | 3.2% | → |
| 442011000 | Of tropical wood | Free | → |
| 442019000 | Other | Free | → |
| 442090010 | 1 Wood marquetry or inlaid wood | 20% | → |
| 442090090 | 2 Other | 3.2% | → |
| 442110000 | Clothes hangers | 4% | → |
| 442120100 | 1 Of Kwarin, Tsuge or boxwood, Tagayasan (Cassia siamea) , red sandal wood, rosewood or ebony wood, excluding ebony wood with white streaks | 4.6% | → |
| 442120910 | - Of those obtained by splicing wood sawn lengthwise, whether or not end-jointed | — | → |
| 442120990 | - Other | — | → |
| 442191100 | 1 Kushi | 10% | → |
| 442191200 | 2 Match splints | Free | → |
| 442191910 | - Fans and hand screens, nonmechanical; frames and handles thereof and parts of such frames and handles | 3.9% | → |
| 442191991 | -- Of those obtained by splicing wood sawn lengthwise, whether or not end-jointed | — | → |
| 442191999 | -- Other | — | → |
| 442199100 | 1 Match splints | Free | → |
| 442199910 | (1)Of Kwarin, Tsuge or boxwood, Tagayasan (Cassia siamea) , red sandal wood, rosewood or ebony wood, excluding ebony wood with white streaks | 4.6% | → |
| 442199920 | - Fans and hand screens, nonmechanical; frames and handles thereof and parts of such frames and handles | 3.9% | → |
| 442199991 | -- Of those obtained by splicing wood sawn lengthwise, whether or not end-jointed | — | → |
| 442199992 | -- Uninoculated substrates for mushroom cultivation | — | → |
| 442199999 | -- Other | — | → |