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AI 译
- 子目080540葡萄柚和柚AI 译
- 国家码080540000- If imported during the period from 1st December to 31st May
080540000
"- If imported during the period from 1st December to 31st May"
HS 编码 080540000（第 08 章「食用水果及坚果」；品目 0805「柑橘属水果，鲜或干的」；子目 080540「葡萄柚和柚」）在日本税则中对应"- 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 10%、WTO 税率 (10%)。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 20 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 | 10% |
WTO 税率 WTO rate | (10%) |
自贸协定优惠税率
20 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 |
| Australia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| Peru | 0.6% |
| Mongolia | 3.8% |
| RCEP_ASEAN_AU_NZ | 6.9% |
| RCEP_China | 6.9% |
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 0805.40 在其他国家的税率对照