HEADING 1602 · 第 16 章

其他制作或保藏的肉、肉脏、血或昆虫

所属章:肉、鱼、甲壳动物制品。以下为 HS 1602 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。

零关税国家
MYJPUSAU
该品目部分或全部子目 MFN = 0%
最高税率前 3
GB 2313%
IN 100%
TH 60%
无进口管制国家
USMYPHJPKRAUGBBR
管制最严前 3
CN · 29 项
ID · 22 项
TH · 22 项
中国出口视角
出口退税率(示例)
0%

该品目下某子目的中国出口退税率(数据来源 GACC)。具体商品需在详情页核对,子目间可能差异。

14 国对比矩阵

关税数据来自 MFN / Basic Customs Duty 等主税则首列;进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。

ISO国家码数MFN 范围零税率FTA管制
US美国471.4% – 6.4%3进入 →
IN印度1030% – 100%10进入 →
ID印度尼西亚2530% – 30%22进入 →
MY马来西亚220% – 15%16进入 →
PH菲律宾34进入 →
TH泰国2160% – 60%22进入 →
VN越南2222.5% – 60%21进入 →
JP日本588% – 25%6进入 →
KR韩国2027% – 30%进入 →
AU澳大利亚95% – 5%3进入 →
GB英国4710% – 2313%进入 →
BR巴西1314.4% – 14.4%进入 →
MX墨西哥1420% – 20%进入 →
CN中国295% – 5%29进入 →

下钻到 6 位子目对比

本品目含 10 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。

HS 法律注释 · 第 16 章

章注释与类注释是 HS 归类的法律依据(GIR 规则 1),效力高于品目描述的直觉理解。英文为协调制度正本。

第 16 章注释(Chapter Notes)

1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504.

2. Food preparations fall in this chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified within the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602.

### Subheading notes

1. For the purposes of subheading 1602 10, the expression 'homogenised preparations' means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g.

For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat, meat offal or insects.

This subheading takes precedence over all other subheadings of heading 1602.

2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

### Additional chapter notes

1. For the purposes of codes 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10 and 1602 90 61, the term 'uncooked' is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of codes 1602 50 10 and 1602 90 61, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

2. For the purposes of codes 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression 'cuts thereof' applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.

第 IV 类注释(Section IV Notes)· Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body

In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

来源:HS 协调制度法律注释(经 UK Trade Tariff 官方载录)· 英文正本,中文译本以海关总署《进出口税则注释》为准

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