WCO 分类路径
- 章04乳品、蛋品、蜂蜜
- 品目0406奶酪及凝乳AI 译
- 子目040610鲜奶酪（未熟化），包括乳清干酪及凝乳AI 译
- 国家码040610020- A dry matter content, by weight, not exceeding 48%, chopped not exceeding 4g per each, frozen, in immediate packings, of a content exceeding 5kg
040610020
"- A dry matter content, by weight, not exceeding 48%, chopped not exceeding 4g per each, frozen, in immediate packings, of a content exceeding 5kg"
HS 编码 040610020（第 04 章「乳品、蛋品、蜂蜜」；品目 0406「奶酪及凝乳」；子目 040610「鲜奶酪（未熟化），包括乳清干酪及凝乳」）在日本税则中对应"- A dry matter content, by weight, not exceeding 48%, chopped not exceeding 4g per each, frozen, in immediate packings, of a content exceeding 5kg"。日本海关对该编码商品征收一般税率 35%、WTO 税率 22.4%。法定计量单位为KG。该商品涉及 2 项进口管理规定或禁限措施，详见合规章节。目前有 6 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
一般税率 General rate | 35% |
WTO 税率 WTO rate | 22.4% |
自贸协定优惠税率
6 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ASEAN | 22.4% |
| CPTPP | 11.2% |
| EU | For the Pooled Quota 11.2% |
| UK | Subject to Preferential Import Certificate 11.2% |
| RCEP_ASEAN_AU_NZ | 22.4% |
| JP_US | 11.2% |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
食品衛生法
Food Sanitation Act
FD · https://www.mhlw.go.jp/stf/seisakunitsuite/bunya/kenkou_iryou/shokuhin/yunyu_kanshi/kanshi/index_00004.html
机关：Office of Import Food Safety Food Inspection and Safety Division,Public Health Bureau , Ministry of Health, Labour and Welfare需许可证
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
AN · 【Animal】 http://www.maff.go.jp/aqs/english/animal/im_index.html 【livestock products】 http://www.maff.go.jp/aqs/english/product/import.html
机关：Animal Health Division, Food Safety and Consumer Affairs Bureau, Ministry of Agriculture, Forestry and Fisheries需检验检疫
同一 HS 6 位前缀 0406.10 在其他国家的税率对照