HS编码200820,其他制作或保藏的菠萝从中国出口到日本,需要在日本缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2008.20.111 | 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") | 进口关税 MFN 33.0 PER KG NORMAL 39.0 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 | ||
| 2008.20.119 | Other | 进口关税 MFN 33.0 PER KG NORMAL 39.0 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 | ||
| 2008.20.191 | In airtight containers not more than 10 kg each including container, in pulp form, chopped or crushed | 进口关税 MFN 25.5 % CIF NORMAL 30.0 % 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 | ||
| 2008.20.199 | Other | 进口关税 MFN 46.8 % CIF NORMAL 55.0 % 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 | ||
| 2008.20.211 | For "the Pooled Quota" | 进口关税 MFN 33.0 PER KG NORMAL 39.0 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 | ||
| 2008.20.219 | Other | 进口关税 MFN 33.0 PER KG NORMAL 39.0 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 | ||
| 2008.20.290 | Other | 进口关税 MFN 25.5 % CIF NORMAL 30.0 % 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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