271020120

HS 编码 271020120（第 27 章「矿物燃料、矿物油」；品目 2710「石油及沥青矿物油（原油除外）；含油制剂；废油」）在日本税则中对应"B Of which the fraction 5% to 95% by volume including distillation loss distils within not more than 2��, when determined by the testing method for distillation stipulated by a Cabinet Order, other than mixed alkylenes with a very low degree of polymerisation"。日本海关对该编码商品征收一般税率 5%、WTO 税率 3.9%。法定计量单位为KL, KG。该商品涉及 4 项进口管理规定或禁限措施，详见合规章节。目前有 21 项自贸协定优惠税率可适用于该编码。