日本 · 第 20· 200 条目
§20蔬菜、水果制品
第 IV 类食品；饮料、酒及醋；烟草及制品 · 第 16–24 章（WCO HS）
本章品目（4 位 WCO 统一）
9 个品目
日本 税号（前 200 条）
本章共 281 条，继续浏览请点进上方品目| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 200110100 | 1 Containing added sugar | 15% | → |
| 200110200 | 2 Other | 12% | → |
| 200190110 | (1) Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, bullock's-heart, passion-fruit, dookoo kokosan, soursop, litchi, mangoes and mangosteens | 10% | → |
| 200190120 | (2) Sweet corn | 17.5% | → |
| 200190130 | (3) Young corncobs | 28% | → |
| 200190140 | (4) Other | 15% | → |
| 200190210 | (1) Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, bullock's-heart, passion-fruit, dookoo kokosan, soursop and litchi | 10% | → |
| 200190220 | (2) Mangoes and mangosteens | 9% | → |
| 200190230 | (3) Sweet corn | 12.5% | → |
| 200190240 | (4) Young corncobs | 25% | → |
| 200190250 | - Ginger | — | → |
| 200190290 | - Other | — | → |
| 200210000 | Tomatoes, whole or in pieces | 9.6% | → |
| 200290100 | 1 Containing added sugar | 22.4% | → |
| 200290211 | -- For the quantity (quota) stipulated for manufacture of tomato ketchup and other tomato sauces by a Cabinet Order, on the basis of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production, and also in consideration of international market situation and other relevant conditions | #Free | → |
| 200290219 | -- Other | — | → |
| 200290221 | -- For the quantity (quota) stipulated for manufacture of tomato ketchup and other tomato sauces by a Cabinet Order, on the basis of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production, and also in consideration of international market situation and other relevant conditions | #Free | → |
| 200290229 | -- Other | — | → |
| 200290290 | (2) Other | 9.6% | → |
| 200310100 | 1 Containing added sugar | 22.4% | → |
| 200310211 | - French mushrooms | 13.6% | → |
| 200310219 | - Other | 9.6% | → |
| 200310220 | (2) Other | 11.2% | → |
| 200390010 | (1) In airtight containers not more than 10kg each including container | 16% | → |
| 200390020 | (2) Other | 11.2% | → |
| 200390100 | (1) Containing added sugar | 22.4% | → |
| 200390210 | A In airtight containers not more than 10kg each including container | 16% | → |
| 200390220 | B Other | 11.2% | → |
| 200410100 | 1 Cooked, not otherwise prepared | 10% | → |
| 200410210 | (1) Mashed potatoes | 16% | → |
| 200410220 | (2) Other | 9.6% | → |
| 200490110 | (1) Sweet corn | 17.5% | → |
| 200490120 | (2) Other | 28% | → |
| 200490211 | - Asparagus | — | → |
| 200490212 | - Leguminous vegetables | — | → |
| 200490220 | (2) Bamboo shoots | 16% | → |
| 200490230 | (3) Sweet corn | 12.5% | → |
| 200490240 | - In airtight containers | 9% | → |
| 200490291 | - Other | — | → |
| 200490299 | (5) Other | 9.6% | → |
| 200510100 | 1 Containing added sugar | 28% | → |
| 200510200 | 2 Other | 12.8% | → |
| 200520100 | 1 Mashed potatoes and potato flakes | 16% | → |
| 200520210 | (1) In airtight containers not more than 10kg each including container | 12.8% | → |
| 200520220 | (2) Other | 9.6% | → |
| 200540110 | (1) Unshelled | 22.4% | → |
| 200540191 | - Containing in the dry state not less than 50% by weight of sucrose | ��1�� | → |
| 200540199 | - Other | — | → |
| 200540211 | A Unshelled | 12.8% | → |
| 200540212 | B Other | 16% | → |
| 200540221 | A Unshelled | 9.6% | → |
| 200540222 | B Other | 16% | → |
| 200551110 | (1) In airtight containers, containing tomato purée or other kind of tomato preparation and meat of swine, lard or other pig fat | 14% | → |
| 200551191 | - Containing in the dry state not less than 50% by weight of sucrose | ��1% | → |
| 200551199 | - Other | — | → |
| 200551200 | 2 Other | 20% | → |
| 200559100 | 1 Containing added sugar | 22.4% | → |
| 200559210 | (1) In airtight containers not more than 10kg each including container | 12.8% | → |
| 200559220 | (2) Other | 9.6% | → |
| 200560010 | 1 In airtight containers not more than 10kg each including container | 16% | → |
| 200560020 | 2 Other | 20% | → |
| 200570010 | 1 In airtight containers not more than 10kg each including container | 7.2% | → |
| 200570020 | 2 Other | 9.6% | → |
| 200580100 | 1 Containing added sugar | 17.5% | → |
| 200580200 | 2 Other | 12.5% | → |
| 200591100 | 1 Containing added sugar | 22.4% | → |
| 200591900 | 2 Other | 16% | → |
| 200599111 | A In airtight containers, containing tomato purée or other kind of tomato preparation and meat of swine, lard or other pig fat | 14% | → |
| 200599119 | B Other | 28% | → |
| 200599190 | (2) Other | 22.4% | → |
| 200599211 | - In airtight containers | 9% | → |
| 200599219 | - Other | — | → |
| 200599220 | (2) Leguminous vegetables (podded out) | 20% | → |
| 200599230 | (3) Sauerkraut | 12.8% | → |
| 200599911 | (a) Garlic powder | 16% | → |
| 200599919 | (b) Other | 12.8% | → |
| 200599991 | (a) Garlic powder | 11.2% | → |
| 200599999 | (b) Other | 9.6% | → |
| 200600010 | 1 Marrons glacé | 16.8% | → |
| 200600021 | - Apricots | — | → |
| 200600029 | - Other | — | → |
| 200710100 | 1 Containing added sugar | 40% | → |
| 200710200 | 2 Other | 25% | → |
| 200791111 | - Jams | — | → |
| 200791119 | - Fruit jellies and marmalades | — | → |
| 200791121 | - Jams | — | → |
| 200791129 | - Fruit jellies and marmalades | — | → |
| 200791210 | (1) Containing added sugar | 40% | → |
| 200791220 | (2) Other | 25% | → |
| 200799111 | - Jams | — | → |
| 200799119 | - Fruit jellies | — | → |
| 200799121 | - Jams | — | → |
| 200799129 | - Fruit jellies | — | → |
| 200799211 | - Fruit purée and fruit pastes | — | → |
| 200799219 | - Other | — | → |
| 200799221 | - Fruit purée and fruit pastes | — | → |
| 200799229 | - Other | — | → |
| 200811110 | (1) Peanut butter | 12% | → |
| 200811120 | (2) Other | 28% | → |
| 200811210 | (1) Peanut butter | 10% | → |
| 200811291 | -- Unshelled | — | → |
| 200811292 | -- Other | — | → |
| 200811299 | - Other | — | → |
| 200819110 | (1) In pulp form | 35% | → |
| 200819191 | - Cashew nuts | — | → |
| 200819192 | - Other | — | → |
| 200819193 | - Chestnuts ( in airtight containers not more than 10kg each including container), not roasted | — | → |
| 200819199 | - Other | — | → |
| 200819211 | A Cashew nuts, not roasted | 16% | → |
| 200819219 | B Other | 20% | → |
| 200819221 | - Roasted macadamia nuts | (5%) | → |
| 200819222 | - Roasted almonds | — | → |
| 200819223 | - Roasted pecan | (5%) | → |
| 200819224 | - Coconuts, Brazil nuts, paradise nuts and hazel nuts (Corylus spp.) | 10% | → |
| 200819225 | - Cashew nuts | 10% | → |
| 200819226 | - Gingko nuts | 12% | → |
| 200819227 | - Not roasted macadamia nuts | — | → |
| 200819228 | (a) Roasted | 6% | → |
| 200819229 | (b) Other | 12.8% | → |
| 200820111 | - Concerning pineapples in this subheading 1-(1) and 2-(1), for the quantity (quota) stipulated by a Cabinet Order, on the basis of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production (only the goods produced with Japanese fresh pineapples), and also in consideration of international market situation and other relevant conditions (in this subheading referred to as "the Pooled Quota��) | Free | → |
| 200820119 | - Other | — | → |
| 200820191 | A In airtight containers not more than 10kg each including container, in pulp form, chopped or crushed | 30% | → |
| 200820199 | B Other | 55% | → |
| 200820211 | - For "the Pooled Quota�� | Free | → |
| 200820219 | - Other | — | → |
| 200820290 | (2) Other | 30% | → |
| 200830110 | (1) In pulp form | 35% | → |
| 200830190 | (2) Other | 28% | → |
| 200830210 | (1) In pulp form | 25% | → |
| 200830290 | (2) Other | 20% | → |
| 200840111 | A In airtight containers | 25% | → |
| 200840119 | B Other | 35% | → |
| 200840191 | A In airtight containers | 14.4% | → |
| 200840199 | B Other | 20.3% | → |
| 200840211 | A In airtight containers | 20% | → |
| 200840219 | B Other | 25% | → |
| 200840291 | A In airtight containers | 12.1% | → |
| 200840299 | B Other | 14.6% | → |
| 200850110 | (1) In pulp form | 25% | → |
| 200850190 | (2) Other | 16% | → |
| 200850210 | (1) In pulp form | 20% | → |
| 200850290 | (2) Other | 12.8% | → |
| 200860110 | (1) In pulp form | 25% | → |
| 200860190 | (2) Other | 16% | → |
| 200860210 | (1) In pulp form | 20% | → |
| 200860290 | (2) Other | 12.8% | → |
| 200870111 | A In airtight containers | 25% | → |
| 200870119 | B Other | 35% | → |
| 200870191 | (a) Not less than 2kg each including container | 12% | → |
| 200870192 | (b) Other | 14.4% | → |
| 200870199 | B Other | 22.4% | → |
| 200870211 | A In airtight containers | 20% | → |
| 200870219 | B Other | 25% | → |
| 200870291 | A In airtight containers | 12% | → |
| 200870299 | B Other | 16% | → |
| 200880110 | (1) In pulp form | 35% | → |
| 200880190 | (2) Other | 18.4% | → |
| 200880210 | (1) In pulp form | 25% | → |
| 200880290 | (2) Other | 20% | → |
| 200891000 | Palm hearts | 25% | → |
| 200893110 | (1) In pulp form | 35% | → |
| 200893120 | (2) Other | 18.4% | → |
| 200893210 | (1) In pulp form | 25% | → |
| 200893220 | (2) Other | 20% | → |
| 200897110 | - Containing added sugar | 6% | → |
| 200897120 | - Other | 6% | → |
| 200897211 | A In pulp form | 35% | → |
| 200897219 | B Other | 28% | → |
| 200897221 | A In pulp form | 25% | → |
| 200897229 | B Other | 20% | → |
| 200899100 | 1 Ume (fruit of Mume plum) | 20% | → |
| 200899211 | (a) Bananas and avocados | 30% | → |
| 200899212 | (a) Berries and prunes | 18.4% | → |
| 200899213 | - In airtight containers | — | → |
| 200899214 | - Other | — | → |
| 200899215 | (b) Other | 35% | → |
| 200899216 | - Durians, rambutan, passionfruit, litchi and carambola (starfruit) | 14% | → |
| 200899217 | �C Containing less than 50�� by weight of sucrose | 28% | → |
| 200899219 | - Other | 16.8% | → |
| 200899221 | - Bananas and avocados | — | → |
| 200899222 | - Prunes | — | → |
| 200899223 | (a) Prunes | 12.8% | → |
| 200899224 | - In airtight containers | — | → |
| 200899225 | - Other | — | → |
| 200899226 | - Mangoes, guavas and mangosteens | 15% | → |
| 200899227 | - Other | 21.3% | → |
| 200899228 | (c) Frozen taros(Colocasia spp.) | 10% | → |
| 200899231 | - Durians, rambutan, passionfruit, litchi and carambola (starfruit) | 10% | → |
| 200899232 | - Popcorn, corn which is explosive with heating under normal air pressure | 9% | → |
| 200899233 | - Hijiki (Hizikia fusiformis) | 17.5% | → |
| 200899234 | - Camucamu | 21.3% | → |
| 200899235 | - Formed into rectangular (including square), papery sheets not more than 430 ㎠/piece, excluding seasoned | — | → |
| 200899236 | - Camucamu | 12% | → |
| 200899239 | - Other | — | → |
| 200899251 | - Sweetpotatoes, whole or in pieces, dried after simply steaming or boiling in water | 12% | → |
| 200899259 | - Other | 12% | → |
| 200899261 | -- Provided for in the tariff items set out in TWQ-JP20 in paragraph 20 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as �gthe CPTPP�h in this heading) or in the tariff items set out in TRQ-11 in paragraph 12 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as �gthe Japan-EU EPA�h in this heading) | — | → |
| 200899262 | -- Provided for in the tariff items set out in TWQ-JP24 in paragraph 24 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-12 in paragraph 13 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | — | → |
| 200899265 | -- Provided for in subparagraph 5 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership (hereinafter referred to as �gthe Japan-UK EPA�h in this heading) | — | → |
| 200899266 | -- Provided for in subparagraph 6 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | — | → |