WCO 分类路径
- 章22饮料、酒及醋
- 品目2204鲜葡萄酿制的酒（包括加强型葡萄酒）；品目2009以外的葡萄汁AI 译
- 子目220429其他葡萄酒;加酒精阻止或终止发酵的葡萄汁AI 译
- 国家码2204290101 In containers holding 150 l or less
220429010
"1 In containers holding 150 l or less"
HS 编码 220429010（第 22 章「饮料、酒及醋」；品目 2204「鲜葡萄酿制的酒（包括加强型葡萄酒）；品目2009以外的葡萄汁」；子目 220429「其他葡萄酒;加酒精阻止或终止发酵的葡萄汁」）在日本税则中对应"1 In containers holding 150 l or less"。日本海关对该编码商品征收一般税率 21.3% or 156.80 yen/l, whichever is the less, subject to a minimum customs duty of 93 yen/l、WTO 税率 15% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 67 yen/l。法定计量单位为L。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 13 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 | 21.3% or 156.80 yen/l, whichever is the less, subject to a minimum customs duty of 93 yen/l |
WTO 税率 WTO rate | 15% or 125 yen/l, whichever is the less, subject to a minimum customs duty of 67 yen/l |
自贸协定优惠税率
13 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Mexico | Free |
| Chile | Free |
| Switzerland | Free |
| Australia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| JP_US | Free |
| Peru | 0.9% or 7.81 yen/l, whichever is the less, subject to the minimum customs duty of 4.19 yen/l |
| Mongolia | 1.4% or 11.36 yen/l, whichever is the less, subject to a minimum customs duty of 6.09 yen/l |
| RCEP_ASEAN_AU_NZ | 10.3% or 85.94 yen/l, whichever is the less, subject to a minimum customs duty of 46.06 yen/l |
| RCEP_China | 10.3% or 85.94 yen/l, whichever is the less, subject to a minimum customs duty of 46.06 yen/l |
| RCEP_Korea | 10.3% or 85.94 yen/l, whichever is the less, subject to a minimum customs duty of 46.06 yen/l |
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 2204.29 在其他国家的税率对照