日本 · 品目· 2 个子目· 47 个税号
0403酸奶；酪乳、凝乳、开菲尔及其他发酵或酸化乳及稀奶油
Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
子目（6 位 WCO 统一）
日本税号（9 位）
本品目下 日本海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 040320110 | -- Containing added sugar | — |
| 040320120 | -- Other | — |
| 040320191 | --- Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 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-11 in paragraph 12 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) | — |
| 040320192 | --- Provided for in the tariff items set out in TWQ�|JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320193 | --- Provided for in the tariff items set out in TWQ�|JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320196 | --- Provided for in subparagraph 5 (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) | — |
| 040320197 | --- Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — |
| 040320199 | --- Other | — |
| 040320231 | --- Provided for in the tariff items set out in TWQ�|JP20 in paragraph 20 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-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320232 | --- Provided for in the tariff items set out in TWQ�|JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320233 | --- Provided for in the tariff items set out in TWQ�|JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320234 | --- Other | — |
| 040320236 | --- Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — |
| 040320237 | --- Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — |
| 040320239 | --- Other | — |
| 040320241 | --- Provided for in the tariff items set out in TWQ�|JP20 in paragraph 20 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-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320242 | --- Provided for in the tariff items set out in TWQ�|JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320243 | --- Provided for in the tariff items set out in TWQ�|JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320244 | --- Other | — |
| 040320246 | --- Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — |
| 040320247 | --- Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — |
| 040320249 | --- Other | — |
| 040320291 | -- Provided for in the tariff items set out in TWQ�|JP20 in paragraph 20 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-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320292 | -- Provided for in the tariff items set out in TWQ�|JP28 in paragraph 28 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-14 in paragraph 15 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320293 | -- Provided for in the tariff items set out in TWQ�|JP29 in paragraph 29 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-15 in paragraph 16 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 040320296 | -- Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — |
| 040320297 | -- Provided for in subparagraph 7 (b) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — |
| 040320299 | -- Other | — |
| 040390111 | -- Containing added sugar | — |
| 040390112 | -- Other | — |
| 040390113 | - Other | — |
| 040390116 | -- Containing added sugar | — |
| 040390117 | -- Other | — |
| 040390118 | - Other | — |
| 040390121 | -- Containing added sugar | — |
| 040390122 | -- Other | — |
| 040390123 | - Other | — |
| 040390126 | -- Containing added sugar | — |
| 040390127 | -- Other | — |
| 040390128 | - Other | — |
| 040390131 | -- Containing added sugar | — |
| 040390132 | -- Other | — |
| 040390133 | - Other | — |
| 040390136 | -- Containing added sugar | — |
| 040390137 | -- Other | — |
| 040390138 | - Other | — |
| 040390200 | 2 Other | 25% |