WCO 分类路径
- 章06活植物及切花
- 品目0602其他活植物(包括其根)、插穗及菌种
- 子目060220可结果或坚果的乔木、灌木,不论是否嫁接
- 国家码060220000Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
060220000
"Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts"
HS 编码 060220000(第 06 章「活植物及切花」;品目 0602「其他活植物(包括其根)、插穗及菌种」;子目 060220「可结果或坚果的乔木、灌木,不论是否嫁接」)在日本税则中对应"Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts"。日本海关对该编码商品征收一般税率 Free、WTO 税率 (Free)。法定计量单位为NO。该商品涉及 3 项进口管理规定或禁限措施,详见合规章节。目前有 21 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 | Free |
WTO 税率 WTO rate | (Free) |
自贸协定优惠税率
21 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| Mongolia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| RCEP_ASEAN_AU_NZ | Free |
| RCEP_China | Free |
| RCEP_Korea | Free |
合规与管制
3 项进口管理规定 / 禁限 / 许可证要求
あへん法
Opium Law
OP · http://www.mhlw.go.jp/english/
机关:Compliance and Narcotics Division, Pharmaceutical Bureau, Ministry of Health, Labour and Welfare法规约束
特定外来生物による生態系等に係る被害の防止に関する法律
Enforcement of Invasive Alien Species Act
IA · http://www.env.go.jp/en/index.html (contact information in Japanese) http://www.env.go.jp/nature/intro/1law/shiyou/yunyu.html
机关:Wildlife Division, Nature Conservation Bureau, Ministry of the Environment法规约束
植物防疫法
Plant Quarantine Law
PL · http://www.maff.go.jp/pps/j/introduction/english.html
机关:Plant Protection 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 0602.20 在其他国家的税率对照