WCO 分类路径
- 章97艺术品、古董
- 品目9704邮票、印花税票、邮戳、首日封及类似品AI 译
- 子目970400邮票、邮戳、首日封及类似品AI 译
- 国家码970400000Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07
970400000
"Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07"
HS 编码 970400000（第 97 章「艺术品、古董」；品目 9704「邮票、印花税票、邮戳、首日封及类似品」；子目 970400「邮票、邮戳、首日封及类似品」）在日本税则中对应"Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07"。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KG。该商品涉及 2 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
2 项进口管理规定 / 禁限 / 许可证要求
承認(北朝鮮産品(全品目)、鯨、ﾀﾞｲﾔﾓﾝﾄﾞ等
Para. 2 approved items (whale，etc)
IL
配额管理
印紙等模造取締法
Regulation of Revenue Stamps and Counterfeiting Law
ST · http://www.nta.go.jp/english/index.htm
机关：Consumption Tax Office, Taxation Management Division, National Tax Agency法规约束
同一 HS 6 位前缀 9704.00 在其他国家的税率对照