WCO 分类路径
- 章74铜及制品
- 品目7403未锻轧精炼铜及铜合金AI 译
- 子目740312线坯AI 译
- 国家码7403120202 More than 485yen/kg but not more than 500yen/kg in value for customs duty
740312020
"2 More than 485yen/kg but not more than 500yen/kg in value for customs duty"
HS 编码 740312020（第 74 章「铜及制品」；品目 7403「未锻轧精炼铜及铜合金」；子目 740312「线坯」）在日本税则中对应"2 More than 485yen/kg but not more than 500yen/kg in value for customs duty"。日本海关对该编码商品征收一般税率 (500 yen - the value for customs duty)/kg、WTO 税率 3%。法定计量单位为KG。目前有 20 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 | (500 yen - the value for customs duty)/kg |
WTO 税率 WTO rate | 3% |
GSP 特惠税率 GSP rate | 2.4% or ((500 yen - the value for customs duty) * 0.8)/kg, whichever is the less |
自贸协定优惠税率
20 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 |
| EU | Free |
| UK | Free |
| Mongolia | 0.3% or ((500 yen - the value for customs duty)�~1/11)/kg, whichever is the less |
| CPTPP | 0.8% or ((500 yen - the value for customs duty)�~3/11)/kg, whichever is the less |
| RCEP_ASEAN_AU_NZ | 2.1% or ((500 yen - the value for customs duty)�~11/16)/kg, whichever is the less |
| RCEP_China | 2.1% or ((500 yen - the value for customs duty)�~11/16)/kg, whichever is the less |
同一 HS 6 位前缀 7403.12 在其他国家的税率对照