WCO 分类路径
- 章22饮料、酒及醋
- 品目2208未变性乙醇（酒精度<80%vol）；烈酒、利口酒及其他酒精饮料AI 译
- 子目220890其他AI 译
- 国家码220890129(b) Other
220890129
"(b) Other"
HS 编码 220890129（第 22 章「饮料、酒及醋」；品目 2208「未变性乙醇（酒精度<80%vol）；烈酒、利口酒及其他酒精饮料」；子目 220890「其他」）在日本税则中对应"(b) Other"。日本海关对该编码商品征收一般税率 17.9%、GSP 特惠税率 25.20 yen/l。法定计量单位为L。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 9 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 | 17.9% |
GSP 特惠税率 GSP rate | 25.20 yen/l |
自贸协定优惠税率
9 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Mexico | Tequila, Mescal and Sotol Free |
| Thailand | Certified as being Thai local spirits obtained by fermented mixtures of rice and molasses and/or refined sugar, and coloured with caramel, by the Government or a Government instrumentality of the Kingdom of Thailand Free |
| ASEAN | 16% |
| CPTPP | 4.3% |
| EU | 4.4% |
| UK | 4.4% |
| RCEP_ASEAN_AU_NZ | 12.2% |
| RCEP_China | 12.2% |
| RCEP_Korea | 12.2% |
合规与管制
2 项进口管理规定 / 禁限 / 许可证要求
化学物質の審査及び製造等の規制に関する法律
Act on the Regulation of Manufacture and Evaluation of Chemical Substances
CR · http://www.meti.go.jp/policy/ chemical_management/english/cscl/index.html （contact information in Japanese） http://www.meti.go.jp/policy/ chemical_management/kasinhou/todoke/import.html
机关：Chemical Safety Office, Chemical Management Policy Division, Industrial and Product Safety Policy Group, Ministry of Economy, Trade and Industry需许可证
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 2208.90 在其他国家的税率对照