日本 · 第 02· 126 条目
§02肉及食用杂碎
第 I 类活动物；动物产品 · 第 1–5 章（WCO HS）
本章品目（4 位 WCO 统一）
10 个品目
日本 税号（前 126 条）
本章共 126 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 020110000 | Carcasses and half-carcasses | (50%) | → |
| 020120000 | Other cuts with bone in | (50%) | → |
| 020130010 | - Loin | (50%) | → |
| 020130020 | - Chuck, Clod and Round | (50%) | → |
| 020130030 | - Brisket and plate | (50%) | → |
| 020130090 | - Other | (50%) | → |
| 020210000 | Carcasses and half-carcasses | (50%) | → |
| 020220000 | Other cuts with bone in | (50%) | → |
| 020230010 | - Loin | (50%) | → |
| 020230020 | - Chuck, Clod and Round | (50%) | → |
| 020230030 | - Brisket and plate | (50%) | → |
| 020230090 | - Other | (50%) | → |
| 020311010 | 1 Of wild boars | Free | → |
| 020311020 | *�k1�lEach kilogram, in value for customs duty, not more than the upper limit prices for the specific duty applied on pig carcass, where the upper limit prices shall be obtained by substracting Prices B from Prices A, the same definition shall be applied in this heading. Prices A, standard import prices for pig carcass specified by the sub-paragraph 1 of paragraph 2 of Annex 1-3-2 to the Temporary Tariff Measures Law corresponding to the period of importation provided by the Annex, the same definition shall be applied in this heading. Prices B, the prices specified by *�k1�l in this sub-heading each corresponding to the period of importation provided by the Annex 1-3 to the Law | 361 yen/kg | → |
| 020311031 | - Less than 299.25 yen/kg in value for customs duty | — | → |
| 020311032 | - Not less than 299.25 yen/kg in value for customs duty | — | → |
| 020311040 | *�k3�lEach kilogram, more than the gate prices of pig carcass, in value for customs duty | 4.3% | → |
| 020312010 | 1 Of wild boars | Free | → |
| 020312022 | *�k3�lEach kilogram, more than the gate prices of partial pig, in value for customs duty | 4.3% | → |
| 020312023 | *�k1�lEach kilogram, in value for customs duty, not more than the upper limit prices for the specific duty applied on partial pig, where the upper limit prices shall be obtained by substracting Prices B from Prices A, the same definition shall be applied in this heading and in heading 02.06. Prices A, standard import prices for partial pig specified by the sub-paragraph 1 of paragraph 3 of Annex 1-3-2 to the Temporary Tariff Measures Law corresponding to the period of importation provided by the Annex, the same definition shall be applied in this heading and in heading 02.06. Prices B, the prices specified by *�k1�l in this sub-heading each corresponding to the period of importation provided by the Annex 1-3 to the Law | 482 yen/kg | → |
| 020312024 | - Less than 399 yen/kg in value for customs duty | — | → |
| 020312025 | - Not less than 399 yen/kg in value for customs duty | — | → |
| 020319010 | 1 Of wild boars | Free | → |
| 020319022 | *�k3�lEach kilogram, more than the gate prices of partial pig, in value for customs duty | 4.3% | → |
| 020319023 | *�k1�lEach kilogram, not more than the upper limit prices for the specific duty applied on partial pig, in value for customs duty | 482 yen/kg | → |
| 020319024 | - Less than 399 yen/kg in value for customs duty | — | → |
| 020319025 | - Not less than 399 yen/kg in value for customs duty | — | → |
| 020321010 | 1 Of wild boars | Free | → |
| 020321020 | *�k1�lEach kilogram, not more than the upper limit prices for the specific duty applied on pig carcass, in value for customs duty | 361 yen/kg | → |
| 020321031 | - Less than 299.25 yen/kg in value for customs duty | — | → |
| 020321032 | - Not less than 299.25 yen/kg in value for customs duty | — | → |
| 020321040 | *�k3�lEach kilogram, more than the gate prices of pig carcass, in value for customs duty | 4.3% | → |
| 020322010 | 1 Of wild boars | Free | → |
| 020322022 | *�k3�lEach kilogram, more than the gate prices of partial pig, in value for customs duty | 4.3% | → |
| 020322023 | *�k1�lEach kilogram, not more than the upper limit prices for the specific duty applied on partial pig, in value for customs duty | 482 yen/kg | → |
| 020322024 | - Less than 399 yen/kg in value for customs duty | — | → |
| 020322025 | - Not less than 399 yen/kg in value for customs duty | — | → |
| 020329010 | 1 Of wild boars | Free | → |
| 020329022 | *�k3�lEach kilogram, more than the gate prices of partial pig, in value for customs duty | 4.3% | → |
| 020329023 | *�k1�lEach kilogram, not more than the upper limit prices for the specific duty applied on partial pig, in value for customs duty | 482 yen/kg | → |
| 020329024 | - Less than 399 yen/kg in value for customs duty | — | → |
| 020329025 | - Not less than 399 yen/kg in value for customs duty | — | → |
| 020410000 | Carcasses and half-carcasses of lamb, fresh or chilled | Free | → |
| 020421000 | Carcasses and half-carcasses | Free | → |
| 020422000 | Other cuts with bone in | Free | → |
| 020423000 | Boneless | Free | → |
| 020430000 | Carcasses and half-carcasses of lamb, frozen | Free | → |
| 020441000 | Carcasses and half-carcasses | Free | → |
| 020442000 | Other cuts with bone in | Free | → |
| 020443000 | Boneless | Free | → |
| 020450000 | Meat of goats | Free | → |
| 020500000 | Meat of horses, asses, mules or hinnies, fresh, chilled or frozen | Free | → |
| 020610011 | - Tongues | — | → |
| 020610019 | - Other | — | → |
| 020610020 | 1 Cheek meat and head meat | 50% | → |
| 020610090 | (2) Other | 25% | → |
| 020621000 | Tongues | 15% | → |
| 020622000 | Livers | 15% | → |
| 020629010 | (1) Internal organs | 15% | → |
| 020629020 | 1 Cheek meat and head meat | 50% | → |
| 020629090 | (2) Other | 25% | → |
| 020630010 | 1 Of wild boars | Free | → |
| 020630091 | (1) Internal organs | 10% | → |
| 020630093 | *�k1�lEach kilogram, not more than the upper limit prices for the specific duty applied on partial pig, in value for customs duty | 482 yen/kg | → |
| 020630094 | - Less than 399 yen/kg in value for customs duty | — | → |
| 020630095 | - Not less than 399 yen/kg in value for customs duty | — | → |
| 020630099 | *�k3�lEach kilogram, more than the gate prices of partial pig, in value for customs duty | 4.3% | → |
| 020641010 | 1 Of wild boars | Free | → |
| 020641090 | 2 Other | 10% | → |
| 020649010 | 1 Of wild boars | Free | → |
| 020649091 | (1) Internal organs | 10% | → |
| 020649093 | *�k1�lEach kilogram, not more than the upper limit prices for the specific duty applied on partial pig, in value for customs duty | 482 yen/kg | → |
| 020649094 | - Less than 399 yen/kg in value for customs duty | — | → |
| 020649095 | - Not less than 399 yen/kg in value for customs duty | — | → |
| 020649099 | *�k3�lEach kilogram, more than the gate prices of partial pig, in value for customs duty | 4.3% | → |
| 020680000 | Other, fresh or chilled | Free | → |
| 020690000 | Other, frozen | Free | → |
| 020711000 | Not cut in pieces, fresh or chilled | 14% | → |
| 020712000 | Not cut in pieces, frozen | 14% | → |
| 020713100 | 1 Legs with bone in | 20% | → |
| 020713200 | 2 Other | 12% | → |
| 020714100 | 1 Livers | 10% | → |
| 020714210 | (1) Legs with bone in | 20% | → |
| 020714220 | (2) Other | 12% | → |
| 020724000 | Not cut in pieces, fresh or chilled | 5% | → |
| 020725000 | Not cut in pieces, frozen | 5% | → |
| 020726000 | Cuts and offal, fresh or chilled | 5% | → |
| 020727100 | 1 Livers | 10% | → |
| 020727200 | 2 Other | 5% | → |
| 020741000 | Not cut in pieces, fresh or chilled | 10% | → |
| 020742000 | Not cut in pieces, frozen | 10% | → |
| 020743000 | Fatty livers, fresh or chilled | 5% | → |
| 020744000 | Other, fresh or chilled | 10% | → |
| 020745010 | - Livers | 10% | → |
| 020745090 | - Other | 10% | → |
| 020751000 | Not cut in pieces, fresh or chilled | 12.5% | → |
| 020752000 | Not cut in pieces, frozen | 12.5% | → |
| 020753000 | Fatty livers, fresh or chilled | 5% | → |
| 020754000 | Other, fresh or chilled | 12.5% | → |
| 020755100 | 1 Livers | 10% | → |
| 020755200 | 2 Other | 12.5% | → |
| 020760100 | 1 Livers, frozen | 10% | → |
| 020760200 | 2 Other | 12.5% | → |
| 020810000 | Of rabbits or hares | Free | → |
| 020830000 | Of primates | Free | → |
| 020840011 | - Of whales | Free | → |
| 020840090 | - Other | Free | → |
| 020850000 | Of reptiles (including snakes and turtles) | Free | → |
| 020860000 | Of camels and other camelids (Camelidae) | Free | → |
| 020890000 | Other | Free | → |
| 020910000 | Of pigs | 10% | → |
| 020990000 | Other | 10% | → |
| 021011010 | *�k1�lEach kilogram, in value for customs duty, not more than the gate prices for the specific duty applied on processed meat of swine, where the gate prices shall be obtained by dividing Prices A by Rate B plus 0.6, and multiplying by 1.5, the same definition shall be applied in this heading and in heading 16.02. Prices A; standard import prices for processed meat of swine specified by the sub-paragraph 1 of paragraph 4 of the Annex 1-3-2 to the Temporary Tariff Measures Law corresponding to the period of importation provided by the Annex, the same definition shall be applied in this heading and in heading 16.02. Rates B; the rates specified in this sub-heading *�k2�l according to the each divisions of each import terms provided in the Annex 1-3 | (10%) | → |
| 021011020 | *�k2�lEach kilogram, more than the gate prices of processed meat of swine, in value for customs duty | (10%) | → |
| 021012010 | *�k1�lEach kilogram, not more than the gate prices of processed meat of swine, in value for customs duty | (10%) | → |
| 021012020 | *�k2�lEach kilogram, more than the gate prices of processed meat of swine, in value for customs duty | (10%) | → |
| 021019010 | *�k1�lEach kilogram, not more than the gate prices of processed meat of swine, in value for customs duty | (10%) | → |
| 021019020 | *�k2�lEach kilogram, more than the gate prices of processed meat of swine, in value for customs duty | (10%) | → |
| 021020000 | Meat of bovine animals | 190 yen/kg | → |
| 021091000 | Of primates | 7% | → |
| 021092000 | Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses(mammals of the suborder Pinnipedia) | 7% | → |
| 021093000 | Of reptiles (including snakes and turtles) | 7% | → |
| 021099011 | *�k1�lEach kilogram, not more than the gate prices of processed meat of swine, in value for customs duty | Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 | → |
| 021099019 | *�k2�lEach kilogram, more than the gate prices of processed meat of swine, in value for customs duty | 8.5% | → |
| 021099020 | 2 Of bovine animals | 190 yen/kg | → |
| 021099090 | 3 Other | 7% | → |