WCO 分类路径
- 章11制粉、麦芽、淀粉
- 品目1102小麦或混合麦以外的谷物磨粉
- 子目110220玉米面粉
- 国家码110220000Maize (corn) flour
110220000
"Maize (corn) flour"
HS 编码 110220000（第 11 章「制粉、麦芽、淀粉」；品目 1102「小麦或混合麦以外的谷物磨粉」；子目 110220「玉米面粉」）在日本税则中对应"Maize (corn) flour"。日本海关对该编码商品征收一般税率 25%、WTO 税率 21.3%。法定计量单位为MT。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 8 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 | 25% |
WTO 税率 WTO rate | 21.3% |
自贸协定优惠税率
8 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Mexico | Products of which 90% or more by weight passes through a woven metal wire cloth sieve with an aperture of 250 micrometers Free |
| Peru | Products of which 90% or more by weight passes through a woven metal wire cloth sieve with an aperture of 250 micrometers Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| JP_US | Free |
| ASEAN | 21.3% |
| RCEP_ASEAN_AU_NZ | 21.3% |
合规与管制
3 项进口管理规定 / 禁限 / 许可证要求
主要食糧の需給及び価格の安定に関する法律
Law for Stabilization of Supply-Demand and Price of Staple Food
FM · http://www.maff.go.jp/e/index.html （contact information in Japanese） http://www.maff.go.jp/j/seisaku_tokatu/boeki/kome_yunyuu.html
机关：Grain Trade and Operation Division, Staple Food Department, Crop Production Bureau, Ministry of Agriculture, Forestry and Fisheries法规约束
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 1102.20 在其他国家的税率对照