HS编码040410,-乳清及改性乳清，不论是否浓缩、加糖或其他甜物质从中国出口到日本,需要在日本缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 0404.10.111 | Containing added sugar | 进口关税 MFN 35.0 % CIF NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.119 | Other | 进口关税 MFN 25.0 % CIF NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.121 | Containing added sugar | 进口关税 MFN 35.0 % CIF NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.122 | Other | 进口关税 MFN 25.0 % CIF NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.125 | Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 of the Temporary Customs Tariff Measures Law | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.126 | Of a milk protein content, by weight, calculated on the dry matter, less than 25% | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.127 | Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.128 | Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.131 | Concerning whey and modified whey, other than mineral concentrated whey, used for the manufacture of mixed feeds as may be prescribed by a Cabinet Order, in this subheading 1-(1)-*[2]-*[ii]-*1, *2 and (2)-*[2]-*[ii]-*1, *2, for the quantity (quota) stipulated by a Cabinet Order on the basis of 45,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of whey etc. for feeding purposes" in this subheading | 进口关税 MFN 0.0 NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.135 | Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Customs Tariff Measures Law | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.136 | Of a milk protein content, by weight, calculated on the dry matter, less than 25% | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.137 | Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.138 | Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.141 | For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes" | 进口关税 MFN 0.0 NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.142 | Concerning whey and products consisting of natural milk constitution, used for the manufacture of prepared milk powder for babies and infants, in this subheading 1-(1)-*[2]-*[ii]-*2 and (2)-*[2]-*[ii]-*2 and subheading 0404.90-1-(1)-*[2], (2)-*[2] and (3)-*[2], for the quantity (quota) stipulated by a Cabinet Order on the basis of 25,000 ton, in consideration of the quantity of prospective domestic demand in the current fiscal year (April-March), international market situation and other relevant conditions, hereinafter referred to as "the Pooled Quota of whey etc. used for prepared milk powder for babies and infants" in this subheading | 进口关税 MFN 10.0 % CIF NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.145 | Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Customs Tariff Measures Law | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.146 | Of a milk protein content, by weight, calculated on the dry matter, less than 25% | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.147 | Of a milk protein content, by weight,calculated on the dry matter, equal to or greater than 25% but less than 45% | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.148 | Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% | 进口关税 MFN 29.8 % CIF + 425.0 PER KG NORMAL 35.0 % CIF + 500.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.151 | Containing added sugar | 进口关税 MFN 35.0 % CIF NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.159 | Other | 进口关税 MFN 25.0 % CIF NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.161 | Containing added sugar | 进口关税 MFN 35.0 % CIF NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.162 | Other | 进口关税 MFN 25.0 % CIF NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.165 | Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 of the Temporary Customs Tariff Measures Law | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.166 | Of a milk protein content, by weight, calculated on the dry matter, less than 25% | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.167 | Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.168 | Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.171 | For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes" | 进口关税 MFN 0.0 NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.175 | Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 2 of Article 9 of the Temporary Customs Tariff Measures Law | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.176 | Of a milk protein content, by weight, calculated on the dry matter, less than 25% | |
| 0404.10.177 | Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.178 | Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.181 | For the manufacture of mixed feeds as may be prescribed by a Cabinet Order, for "the Pooled Quota of whey etc. for feeding purposes" | 进口关税 MFN 0.0 NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.182 | For the manufacture of prepared milk powders for babies and infants, for "the Pooled Quota of whey etc. used for prepared milk powder for babies and infants" | 进口关税 MFN 10.0 % CIF NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.185 | Imported with the application of the benefits of concession based on EPA (the Economic Partnership Agreement) according to paragraph 1 of Article 8-6 or paragraph 2 of Article 9 of the Temporary Customs Tariff Measures Law | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.186 | Of a milk protein content, by weight, calculated on the dry matter, less than 25% | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.187 | Of a milk protein content, by weight, calculated on the dry matter, equal to or greater than 25% but less than 45% | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.188 | Of a milk protein content, by weight, calculated on the dry matter equal to or greater than 45% | 进口关税 MFN 29.8 % CIF + 687.0 PER KG NORMAL 35.0 % CIF + 808.0 PER KG |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 | ||
| 0404.10.200 | Other | 进口关税 MFN 21.3 % CIF NORMAL 25.0 % CIF |
消费税 CONSUMPTION_TAX 0.0 CIFD < 1000 CONSUMPTION_TAX 7.8 % CIFD CIFD >= 1000 | ||
地方消费税 LOCAL_CONSUMPTION_TAX 0.0 CONSUMPTION_TAX < 100 LOCAL_CONSUMPTION_TAX 2.2 % CONSUMPTION_TAX CONSUMPTION_TAX >= 100 |
税费概览：
【概览】
无论个人或商业实体在日本从事商品进口，均须缴纳进口关税和其他税费。进口税费全部以货运价值，即到岸价格（CIF）计算。但是，某些进口商品以测量单位计征。同时，某些进口商品须征收营业税。
【关税】
日本关税税率在0%和30%之间，平均税率为4.49%。除到岸价格外，某些关税是以不同的测量单位计征。例如“按照30%税率或按每副4300日元，两者中金额较高者征收”或是每单位重量征收一定日元。某些商品免征关税，如书籍、笔记本电脑和其他电子产品。
【消费税】
2019年10月1日后，日本消费税标准税率为10%（包含地方消费税率2.2%），轻减税率8%（包含地方消费税率1.76%）。轻减税率适用对象主要包括：米，蔬菜水果等农产品；肉类乳类等畜牧产品；鱼类贝类等水产品；面，面包，蛋糕点心，调味料，饮料等制造或加工食品等。
【起征点】
日本进口商品税费设起征点，如：进口商品货值（CIF价）不超过10000日元且关税总额不超过100日元，免征关税；进口商品货值（CIF价）不超过10000日元且消费税总额不超过100日元，免征消费税。但是免征关税和消费税不适用于如下产品：皮革制品（皮包、手提包、手套等）、针织服装（T恤、毛衣等）、鞋类（滑冰靴、皮鞋、皮底的鞋等）。
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