WCO 分类路径
- 章64鞋靴、护腿
- 品目6403橡胶、塑料、皮革或再生皮革底，皮革面的鞋靴AI 译
- 子目640359其他皮革外底鞋靴AI 译
- 国家码640359111--- Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
640359111
"--- Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap"
HS 编码 640359111（第 64 章「鞋靴、护腿」；品目 6403「橡胶、塑料、皮革或再生皮革底，皮革面的鞋靴」；子目 640359「其他皮革外底鞋靴」）在日本税则中对应"--- Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap"。日本海关对该编码商品征收WTO 税率 30% or 4,300 yen/pair, whichever is the greater。法定计量单位为PR, KG。目前有 17 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
WTO 税率 WTO rate | 30% or 4,300 yen/pair, whichever is the greater |
自贸协定优惠税率
17 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 |
| Philippines | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| ASEAN | 5% |
| Switzerland | 5% |
| Vietnam | 5% |
| CPTPP | 5.8% |
| EU | 5.9% |
| UK | 5.9% |
| RCEP_ASEAN_AU_NZ | 14.9% |
| RCEP_China | 16.5% |
同一 HS 6 位前缀 6403.59 在其他国家的税率对照