HS编码271012,轻油制品， 不含生物柴油从中国出口到日本,需要在日本缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2710.12.111 | Tripropylene | 进口关税 RCEP 0.0 MFN 0.0 NORMAL 0.0 |
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 | ||
| 2710.12.119 | Other | 进口关税 RCEP 1.7 % CIF MFN 2.2 % CIF NORMAL 2.6 % 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 | ||
| 2710.12.120 | Of which the fraction 5 % to 95 % by volume including distillation loss distils within not more than 2°C, when determined by the testing method for distillation stipulated by a Cabinet Order, other than mixed alkylenes with a very low degree of polymerisation | 进口关税 RCEP 2.9 % CIF MFN 3.9 % CIF NORMAL 5.0 % 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 | ||
| 2710.12.131 | Of a specific gravity not more than 0.8017 at 15°C | 进口关税 MFN 3033.0 PER KL NORMAL 934.0 PER KL |
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 | ||
| 2710.12.132 | Other | 进口关税 NORMAL 934.0 PER KL |
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 | ||
| 2710.12.137 | Intended for use as fuels for motor vehicles | 进口关税 NORMAL 934.0 PER KL |
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 | ||
| 2710.12.139 | Other | 进口关税 NORMAL 934.0 PER KL |
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 | ||
| 2710.12.141 | Mixed alkylenes with a very low degree of polymerisation | 进口关税 RCEP 1.9 % CIF MFN 2.5 % CIF NORMAL 3.0 % 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 | ||
| 2710.12.142 | Normal paraffins (containing not less than 95 % by weight of saturated straight chain hydrocarbon) | 进口关税 RCEP 0.0 NORMAL 346.0 PER KL |
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 | ||
| 2710.12.143 | Intended for use as fuels for jet engines | 进口关税 NORMAL 346.0 PER KL |
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 | ||
| 2710.12.144 | Intended for use in the manufacture of petrochemical products stipulated by a Cabinet Order | 进口关税 RCEP 0.0 NORMAL 346.0 PER KL |
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 | ||
| 2710.12.149 | Other | 进口关税 NORMAL 346.0 PER KL |
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 | ||
| 2710.12.151 | Intended for use in the manufacture of petrochemical products stipulated by a Cabinet Order | 进口关税 RCEP 0.0 NORMAL 750.0 PER KL |
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 | ||
| 2710.12.159 | Other | 进口关税 NORMAL 750.0 PER KL |
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 | ||
| 2710.12.181 | Intended for use in the manufacture of petrochemical products stipulated by a Cabinet Order | 进口关税 RCEP 0.0 NORMAL 934.0 PER KL |
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 | ||
| 2710.12.900 | Other | 进口关税 RCEP 0.0 MFN 3.3 % CIF NORMAL 3.9 % 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）。
|