WCO 分类路径
- 章20蔬菜、水果制品
- 品目2009未发酵、未加酒精的果汁、坚果汁及蔬菜汁，不论是否加糖
- 子目200912未冷冻的，白利糖度不超过20
- 国家码200912190(2) Other
200912190
"(2) Other"
HS 编码 200912190（第 20 章「蔬菜、水果制品」；品目 2009「未发酵、未加酒精的果汁、坚果汁及蔬菜汁，不论是否加糖」；子目 200912「未冷冻的，白利糖度不超过20」）在日本税则中对应"(2) Other"。日本海关对该编码商品征收一般税率 35% or 27 yen/kg, whichever is the greater、WTO 税率 29.8% or 23 yen/kg, whichever is the greater。法定计量单位为L, KG。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。目前有 14 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% or 27 yen/kg, whichever is the greater |
WTO 税率 WTO rate | 29.8% or 23 yen/kg, whichever is the greater |
自贸协定优惠税率
14 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| Malaysia | Free |
| Thailand | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| Mexico | For the Pooled Quota 7.4% or 5.7 yen/kg, whichever is the greater |
| Peru | 1.9% or 1.44 yen/kg, whichever is the greater |
| Australia | For the Pooled Quota 14.9% or 11.50 yen/kg, whichever is the greater |
| CPTPP | 8.1% or 6.27 yen/kg, whichever is the greater |
| EU | 8.1% or 6.27 yen/kg, whichever is the greater |
| UK | 8.1% or 6.27 yen/kg, whichever is the greater |
| RCEP_ASEAN_AU_NZ | 20.5% or 15.81 yen/kg, whichever is the greater |
| RCEP_China | 20.5% or 15.81 yen/kg, whichever is the greater |
合规与管制
1 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
同一 HS 6 位前缀 2009.12 在其他国家的税率对照