日本 · 品目· 13 个子目· 104 个税号
2008其他制作或保藏的水果、坚果及植物可食部分，不论是否加糖或酒精
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
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 |
|---|---|---|
| 200811110 | (1) Peanut butter | 12% |
| 200811120 | (2) Other | 28% |
| 200811210 | (1) Peanut butter | 10% |
| 200811291 | -- Unshelled | — |
| 200811292 | -- Other | — |
| 200811299 | - Other | — |
| 200819110 | (1) In pulp form | 35% |
| 200819191 | - Cashew nuts | — |
| 200819192 | - Other | — |
| 200819193 | - Chestnuts ( in airtight containers not more than 10kg each including container), not roasted | — |
| 200819199 | - Other | — |
| 200819211 | A Cashew nuts, not roasted | 16% |
| 200819219 | B Other | 20% |
| 200819221 | - Roasted macadamia nuts | — |
| 200819222 | - Roasted almonds | — |
| 200819223 | - Roasted pecan | — |
| 200819224 | - Coconuts, Brazil nuts, paradise nuts and hazel nuts (Corylus spp.) | — |
| 200819225 | - Cashew nuts | — |
| 200819226 | - Gingko nuts | — |
| 200819227 | - Not roasted macadamia nuts | — |
| 200819228 | (a) Roasted | 6% |
| 200819229 | (b) Other | 12.8% |
| 200820111 | - Concerning pineapples in this subheading 1-(1) and 2-(1), for the quantity (quota) stipulated by a Cabinet Order, on the basis of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production (only the goods produced with Japanese fresh pineapples), and also in consideration of international market situation and other relevant conditions (in this subheading referred to as "the Pooled Quota��) | — |
| 200820119 | - Other | — |
| 200820191 | A In airtight containers not more than 10kg each including container, in pulp form, chopped or crushed | 30% |
| 200820199 | B Other | 55% |
| 200820211 | - For "the Pooled Quota�� | — |
| 200820219 | - Other | — |
| 200820290 | (2) Other | 30% |
| 200830110 | (1) In pulp form | 35% |
| 200830190 | (2) Other | 28% |
| 200830210 | (1) In pulp form | 25% |
| 200830290 | (2) Other | 20% |
| 200840111 | A In airtight containers | 25% |
| 200840119 | B Other | 35% |
| 200840191 | A In airtight containers | 14.4% |
| 200840199 | B Other | 20.3% |
| 200840211 | A In airtight containers | 20% |
| 200840219 | B Other | 25% |
| 200840291 | A In airtight containers | 12.1% |
| 200840299 | B Other | 14.6% |
| 200850110 | (1) In pulp form | 25% |
| 200850190 | (2) Other | 16% |
| 200850210 | (1) In pulp form | 20% |
| 200850290 | (2) Other | 12.8% |
| 200860110 | (1) In pulp form | 25% |
| 200860190 | (2) Other | 16% |
| 200860210 | (1) In pulp form | 20% |
| 200860290 | (2) Other | 12.8% |
| 200870111 | A In airtight containers | 25% |
| 200870119 | B Other | 35% |
| 200870191 | (a) Not less than 2kg each including container | 12% |
| 200870192 | (b) Other | 14.4% |
| 200870199 | B Other | 22.4% |
| 200870211 | A In airtight containers | 20% |
| 200870219 | B Other | 25% |
| 200870291 | A In airtight containers | 12% |
| 200870299 | B Other | 16% |
| 200880110 | (1) In pulp form | 35% |
| 200880190 | (2) Other | 18.4% |
| 200880210 | (1) In pulp form | 25% |
| 200880290 | (2) Other | 20% |
| 200891000 | Palm hearts | 25% |
| 200893110 | (1) In pulp form | 35% |
| 200893120 | (2) Other | 18.4% |
| 200893210 | (1) In pulp form | 25% |
| 200893220 | (2) Other | 20% |
| 200897110 | - Containing added sugar | — |
| 200897120 | - Other | — |
| 200897211 | A In pulp form | 35% |
| 200897219 | B Other | 28% |
| 200897221 | A In pulp form | 25% |
| 200897229 | B Other | 20% |
| 200899100 | 1 Ume (fruit of Mume plum) | 20% |
| 200899211 | (a) Bananas and avocados | 30% |
| 200899212 | (a) Berries and prunes | 18.4% |
| 200899213 | - In airtight containers | — |
| 200899214 | - Other | — |
| 200899215 | (b) Other | 35% |
| 200899216 | - Durians, rambutan, passionfruit, litchi and carambola (starfruit) | — |
| 200899217 | �C Containing less than 50�� by weight of sucrose | 28% |
| 200899219 | - Other | — |
| 200899221 | - Bananas and avocados | — |
| 200899222 | - Prunes | — |
| 200899223 | (a) Prunes | 12.8% |
| 200899224 | - In airtight containers | — |
| 200899225 | - Other | — |
| 200899226 | - Mangoes, guavas and mangosteens | — |
| 200899227 | - Other | — |
| 200899228 | (c) Frozen taros(Colocasia spp.) | 10% |
| 200899231 | - Durians, rambutan, passionfruit, litchi and carambola (starfruit) | — |
| 200899232 | - Popcorn, corn which is explosive with heating under normal air pressure | — |
| 200899233 | - Hijiki (Hizikia fusiformis) | — |
| 200899234 | - Camucamu | — |
| 200899235 | - Formed into rectangular (including square), papery sheets not more than 430 ㎠/piece, excluding seasoned | — |
| 200899236 | - Camucamu | — |
| 200899239 | - Other | — |
| 200899251 | - Sweetpotatoes, whole or in pieces, dried after simply steaming or boiling in water | — |
| 200899259 | - Other | — |
| 200899261 | -- 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) | — |
| 200899262 | -- Provided for in the tariff items set out in TWQ-JP24 in paragraph 24 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-12 in paragraph 13 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — |
| 200899265 | -- 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) | — |
| 200899266 | -- Provided for in subparagraph 6 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — |
| 200899269 | -- Other | — |