淀粉制造残渣、甜菜渣、甘蔗渣及糖、酿造、蒸馏废渣
所属章:食品工业残渣、饲料。以下为 HS 2303 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。
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。
下钻到 6 位子目对比
本品目含 3 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 23 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 23 章注释(Chapter Notes)
1. Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
### Subheading note
1. For the purposes of subheading 2306 41, the expression 'low erucic acid rape or colza seeds' means seeds as defined in subheading note 1 to Chapter 12.
### Additional chapter notes
1. Codes 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process. Their starch content shall not exceed 28% by weight on the dry product, in accordance with the method contained in the UK equivalent of Annex III, part K, to Regulation (EC) No 152/2009 and their fat content shall not exceed 4.5% by weight on the dry product, determined in accordance with the method contained in the UK equivalent of Annex III, part G, to Regulation (EC) No 152/2009.
2. Code 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
- a. products of:
- oil content: less than 3%
- starch content: less than 45%
- protein content (nitrogen content x 6.25): not less than 11.5%;
- b. products of:
- oil content: not less than 3% and not more than 8%
- starch content: less than 45%
- protein content (nitrogen content x 6.25): not less than 13%.
Moreover, such residues shall not contain ingredients which are not obtained from maize grains.
For the determination of the starch and protein content, the methods set out in the UK equivalent of Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.
For the determination of the oil and moisture content, the methods set out in the UK equivalent of Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.
Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.
3. For the purposes of codes 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:
- 'actual alcoholic strength by mass': the number of kilograms of pure alcohol contained in 100kg of the product,
- 'potential alcoholic strength by mass': the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100kg of the product,
- 'total alcoholic strength by mass': the sum of the actual and potential alcoholic strengths by mass,
- '% mas': the symbol for alcoholic strength by mass.
4. For the purposes of codes 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression 'milk products' means the products of heading 0401, 0402, 0404, 0405 and 0406 and of codes 0403 20 11 to 0403 20 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.
5. Code 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:
- screenings from maize used in the wet process in a proportion not exceeding 15% by weight, and/or
- residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.
These products may also contain residues from the extraction of maize germ oil by the wet milling process.
Their starch content shall not exceed 28% by weight on the dry product in accordance with the method contained in the UK equivalent of Annex III, part K, to Regulation (EC) 152/2009, their fat content shall not exceed 4.5% by weight on the dry product determined in accordance with the method contained in the UK equivalent of Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40% on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.
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