WCO 分类路径
- 章08食用水果及坚果
- 品目0805柑橘属水果，鲜或干的
- 子目080510橙
- 国家码0805100002 If imported during the period from 1st December to 31st May
080510000
"2 If imported during the period from 1st December to 31st May"
HS 编码 080510000（第 08 章「食用水果及坚果」；品目 0805「柑橘属水果，鲜或干的」；子目 080510「橙」）在日本税则中对应"2 If imported during the period from 1st December to 31st May"。日本海关对该编码商品征收一般税率 40%、WTO 税率 32%。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 16 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 | 40% |
WTO 税率 WTO rate | 32% |
自贸协定优惠税率
16 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Australia | If imported during the period from 1st June to 30th September Free |
| Singapore | Free |
| Malaysia | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| Philippines | Free |
| Vietnam | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| JP_US | Free |
| Mexico | For the Pooled Quota 10% |
| ASEAN | 10% |
| India | 2% |
| Peru | 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
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 0805.10 在其他国家的税率对照