WCO 分类路径
- 章31肥料
- 品目3101动植物肥料,不论是否混合或经化学处理
- 子目310100纯植物来源的
- 国家码310100000Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products.
310100000
"Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products."
HS 编码 310100000(第 31 章「肥料」;品目 3101「动植物肥料,不论是否混合或经化学处理」;子目 310100「纯植物来源的」)在日本税则中对应"Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products."。日本海关对该编码商品征收一般税率 Free、WTO 税率 (Free)。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 21 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 | Free |
WTO 税率 WTO rate | (Free) |
自贸协定优惠税率
21 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| Mongolia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| RCEP_ASEAN_AU_NZ | Free |
| RCEP_China | Free |
| RCEP_Korea | Free |
合规与管制
3 项进口管理规定 / 禁限 / 许可证要求
肥料の品質の確保等に関する法律
Act on the Quality Control of Fertilizer
FL · http://www.maff.go.jp/e/index.html
机关:Plant Products Safety Division, Food Safety and Consumer Affairs Bureau, Ministry of Agriculture, Forestry and Fisheries法规约束
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
家畜伝染病予防法
Domestic Animal Infectious Disease Control Law
AN · 【Animal】 http://www.maff.go.jp/aqs/english/animal/im_index.html 【livestock products】 http://www.maff.go.jp/aqs/english/product/import.html
机关:Animal Health 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 3101.00 在其他国家的税率对照