日本 · 品目· 7 个子目· 9 个税号
0805柑橘属水果，鲜或干的
Citrus fruit, fresh or dried
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 |
|---|---|---|
| 080510000 | 2 If imported during the period from 1st December to 31st May | 40% |
| 080521000 | Mandarins (including tangerines and satsumas) | 20% |
| 080522000 | Clementines | 20% |
| 080529000 | Other | 20% |
| 080540000 | - If imported during the period from 1st December to 31st May | 10% |
| 080550010 | - Lemons (Citrus limon, Citrus limonum) | Free |
| 080550090 | - Limes (Citrus aurantifolia, Citrus latifolia) | Free |
| 080590020 | 1 Limes (other than Citrus aurantifolia, Citrus latifolia) | Free |
| 080590090 | 2 Other | 20% |