日本 · 第 71· 77 条目
§71珠宝、贵金属
本章品目(4 位 WCO 统一)
18 个品目
7101天然或养殖珍珠,未串、镶或嵌→7102钻石,未镶或嵌→7103宝石(钻石除外)及半宝石,未串、镶或嵌→7104合成或再造宝石或半宝石,未串、镶或嵌→7105天然或合成宝石或半宝石的碎屑及粉末→7106银(包括镀金或镀铂的银),未锻造、半制成或粉末状→7107银(包括镀金或镀铂的银),未锻造、半制成或粉末状→7108金(包括镀铂的金),未锻造、半制成或粉末状→7109金(包括镀铂的金),未锻造、半制成或粉末状→7110铂,未锻造、半制成或粉末状→7111铂,未锻造、半制成形或粉状→7112贵金属废碎料及含贵金属化合物废碎料→7113贵金属或贱金属包贵金属的首饰及其零件→7114贵金属或贱金属包贵金属的金银匠制品及其零件→7115贵金属或贱金属包贵金属的其他制品→7116天然或养殖珍珠、宝石或半宝石制品→7117仿首饰→7118硬币→
日本 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 710110000 | Natural pearls | Free | → |
| 710121110 | - Akoya pearls | Free | → |
| 710121120 | - Silver lipped pearls and Black lipped pearls | Free | → |
| 710121190 | - Other | Free | → |
| 710122210 | - Akoya pearls | Free | → |
| 710122220 | - Silver lipped pearls and Black lipped pearls | Free | → |
| 710122290 | - Other | Free | → |
| 710210000 | Unsorted | Free | → |
| 710221000 | Unworked or simply sawn, cleaved or bruted | Free | → |
| 710229000 | Other | Free | → |
| 710231000 | Unworked or simply sawn, cleaved or bruted | Free | → |
| 710239000 | Other | Free | → |
| 710310000 | Unworked or simply sawn or roughly shaped | Free | → |
| 710391000 | Rubies, sapphires and emeralds | Free | → |
| 710399000 | Other | Free | → |
| 710410000 | Piezo-electric quartz | Free | → |
| 710421000 | Diamonds | Free | → |
| 710429000 | Other | Free | → |
| 710491000 | Diamonds | Free | → |
| 710499000 | Other | Free | → |
| 710510000 | Of diamonds | Free | → |
| 710590000 | Other | Free | → |
| 710610000 | Powder | Free | → |
| 710691000 | Unwrought | Free | → |
| 710692110 | -- Alloyed | Free | → |
| 710692190 | -- Other | Free | → |
| 710692200 | - Other | Free | → |
| 710700000 | Base metals clad with silver, not further worked than semi-manufactured | Free | → |
| 710811000 | Powder | Free | → |
| 710812000 | Other unwrought forms | Free | → |
| 710813010 | - Bars, rods, profiles, plates, sheets and strip | Free | → |
| 710813090 | - Other | Free | → |
| 710820000 | Monetary | Free | → |
| 710900000 | Base metals or silver, clad with gold, not further worked than semi-manufactured | Free | → |
| 711011000 | Unwrought or in powder form | Free | → |
| 711019110 | -- Alloyed | Free | → |
| 711019190 | -- Other | Free | → |
| 711019200 | - Other | Free | → |
| 711021000 | Unwrought or in powder form | Free | → |
| 711029000 | Other | Free | → |
| 711031010 | - Powder | Free | → |
| 711031090 | - Other | Free | → |
| 711039000 | Other | Free | → |
| 711041000 | Unwrought or in powder form | Free | → |
| 711049000 | Other | Free | → |
| 711100000 | Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured | Free | → |
| 711230000 | Ash containing precious metal or precious metal compounds | Free | → |
| 711291000 | Of gold, including metal clad with gold but excluding sweepings containing other precious metals | Free | → |
| 711292000 | Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals | Free | → |
| 711299000 | Other | Free | → |
| 711311000 | Of silver, whether or not plated or clad with other precious metal | 6.2% | → |
| 711319010 | 1 Of platinum, whether or not plated or clad with other precious metal | 6.2% | → |
| 711319021 | - Chains for watches, spectacles or pince-nez and other ornamental chains worn on person | — | → |
| 711319029 | - Other | — | → |
| 711320000 | Of base metal clad with precious metal | 6.6% | → |
| 711411000 | Of silver, whether or not plated or clad with other precious metal | 6.6% | → |
| 711419000 | Of other precious metal, whether or not plated or clad with precious metal | 3.3% | → |
| 711420000 | Of base metal clad with precious metal | 3.3% | → |
| 711510000 | Catalysts in the form of wire cloth or grill, of platinum | Free | → |
| 711590000 | Other | Free | → |
| 711610000 | Of natural or cultured pearls | 6.2% | → |
| 711620100 | 1 For laboratory or industrial purposes | 3% | → |
| 711620210 | - Jewellery and parts thereof | — | → |
| 711620290 | - Other | — | → |
| 711711010 | 1 Made of, or combined with metal plated with precious metal, coral, elephants' tusks or Bekko | 6.6% | → |
| 711711020 | 2 Other | 6.4% | → |
| 711719010 | - Plated with precious metal | 5.6% | → |
| 711719090 | - Other | 5.6% | → |
| 711790010 | 1 Of at least two materials (for example, wood and glass, bone and amber, mother-of-pearl and plastics), no account being taken of materials (for example, necklace strings) used only for assembly, not plated with precious metal | 12.5% | → |
| 711790021 | (1)Of wood | 3.2% | → |
| 711790022 | (2)Of ivory, of bone, of tortoise-shell, of horn, of antlers, of coral, of mother-of-pearl or of other animal carving material | 4.1% | → |
| 711790023 | - Of plastics | — | → |
| 711790024 | -- Plated with precious metal | — | → |
| 711790029 | -- Other | — | → |
| 711810000 | Coin (other than gold coin), not being legal tender | Free | → |
| 711890010 | - Gold coin | Free | → |
| 711890090 | - Other | Free | → |