WCO 分类路径
- 章42皮革制品、手袋
- 品目4201各种动物用鞍具及挽具
- 子目420100各种动物用鞍具及挽具（任何材料）
- 国家码420100000Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material.
420100000
"Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material."
HS 编码 420100000（第 42 章「皮革制品、手袋」；品目 4201「各种动物用鞍具及挽具」；子目 420100「各种动物用鞍具及挽具（任何材料）」）在日本税则中对应"Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material."。日本海关对该编码商品征收一般税率 6.6%、WTO 税率 5.3%。法定计量单位为KG。目前有 16 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 | 6.6% |
WTO 税率 WTO rate | 5.3% |
自贸协定优惠税率
16 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Australia | Free |
| Mongolia | 0.5% |
| CPTPP | 1.4% |
| EU | 1.4% |
| UK | 1.4% |
| RCEP_ASEAN_AU_NZ | 3.6% |
同一 HS 6 位前缀 4201.00 在其他国家的税率对照