日本 · 第 71· 77 条目

§71珠宝、贵金属

第 XIV 类天然或养殖珍珠、宝石、贵金属及其制品；仿首饰；硬币 · 第 71–71 章（WCO HS）

本章品目（4 位 WCO 统一）

18 个品目

7101天然或养殖珍珠，未串、镶或嵌→7102钻石，未镶或嵌→7103宝石(钻石除外)及半宝石，未串、镶或嵌→7104合成或再造宝石或半宝石，未串、镶或嵌→7105天然或合成宝石或半宝石的碎屑及粉末→7106银(包括镀金或镀铂的银)，未锻造、半制成或粉末状→7107银(包括镀金或镀铂的银)，未锻造、半制成或粉末状→7108金(包括镀铂的金)，未锻造、半制成或粉末状→7109金(包括镀铂的金)，未锻造、半制成或粉末状→7110铂，未锻造、半制成或粉末状→7111铂，未锻造、半制成形或粉状→7112贵金属废碎料及含贵金属化合物废碎料→7113贵金属或贱金属包贵金属的首饰及其零件→7114贵金属或贱金属包贵金属的金银匠制品及其零件→7115贵金属或贱金属包贵金属的其他制品→7116天然或养殖珍珠、宝石或半宝石制品→7117仿首饰→7118硬币→

日本 税号（前 77 条）

本章共 77 条，
HS 编码商品描述首要税率
710110000Natural pearlsFree→
710121110- Akoya pearlsFree→
710121120- Silver lipped pearls and Black lipped pearlsFree→
710121190- OtherFree→
710122210- Akoya pearlsFree→
710122220- Silver lipped pearls and Black lipped pearlsFree→
710122290- OtherFree→
710210000UnsortedFree→
710221000Unworked or simply sawn, cleaved or brutedFree→
710229000OtherFree→
710231000Unworked or simply sawn, cleaved or brutedFree→
710239000OtherFree→
710310000Unworked or simply sawn or roughly shapedFree→
710391000Rubies, sapphires and emeraldsFree→
710399000OtherFree→
710410000Piezo-electric quartzFree→
710421000DiamondsFree→
710429000OtherFree→
710491000DiamondsFree→
710499000OtherFree→
710510000Of diamondsFree→
710590000OtherFree→
710610000PowderFree→
710691000UnwroughtFree→
710692110-- AlloyedFree→
710692190-- OtherFree→
710692200- OtherFree→
710700000Base metals clad with silver, not further worked than semi-manufacturedFree→
710811000PowderFree→
710812000Other unwrought formsFree→
710813010- Bars, rods, profiles, plates, sheets and stripFree→
710813090- OtherFree→
710820000MonetaryFree→
710900000Base metals or silver, clad with gold, not further worked than semi-manufacturedFree→
711011000Unwrought or in powder formFree→
711019110-- AlloyedFree→
711019190-- OtherFree→
711019200- OtherFree→
711021000Unwrought or in powder formFree→
711029000OtherFree→
711031010- PowderFree→
711031090- OtherFree→
711039000OtherFree→
711041000Unwrought or in powder formFree→
711049000OtherFree→
711100000Base metals, silver or gold, clad with platinum, not further worked than semi-manufacturedFree→
711230000Ash containing precious metal or precious metal compoundsFree→
711291000Of gold, including metal clad with gold but excluding sweepings containing other precious metalsFree→
711292000Of platinum, including metal clad with platinum but excluding sweepings containing other precious metalsFree→
711299000OtherFree→
711311000Of silver, whether or not plated or clad with other precious metal6.2%→
7113190101 Of platinum, whether or not plated or clad with other precious metal6.2%→
711319021- Chains for watches, spectacles or pince-nez and other ornamental chains worn on person—→
711319029- Other—→
711320000Of base metal clad with precious metal6.6%→
711411000Of silver, whether or not plated or clad with other precious metal6.6%→
711419000Of other precious metal, whether or not plated or clad with precious metal3.3%→
711420000Of base metal clad with precious metal3.3%→
711510000Catalysts in the form of wire cloth or grill, of platinumFree→
711590000OtherFree→
711610000Of natural or cultured pearls6.2%→
7116201001 For laboratory or industrial purposes3%→
711620210- Jewellery and parts thereof—→
711620290- Other—→
7117110101 Made of, or combined with metal plated with precious metal, coral, elephants' tusks or Bekko6.6%→
7117110202 Other6.4%→
711719010- Plated with precious metal5.6%→
711719090- Other5.6%→
7117900101 Of at least two materials (for example, wood and glass, bone and amber, mother-of-pearl and plastics), no account being taken of materials (for example, necklace strings) used only for assembly, not plated with precious metal12.5%→
711790021(1)Of wood3.2%→
711790022(2)Of ivory, of bone, of tortoise-shell, of horn, of antlers, of coral, of mother-of-pearl or of other animal carving material4.1%→
711790023- Of plastics—→
711790024-- Plated with precious metal—→
711790029-- Other—→
711810000Coin (other than gold coin), not being legal tenderFree→
711890010- Gold coinFree→
711890090- OtherFree→