HS编码285210,-已有化学定义的汞的无机或有机化合物,汞齐除外从中国出口到日本,需要在日本缴纳的进口税费查询
HS Code | 英文描述 | 关税信息 |
---|---|---|
2852.10.100 | Certified reference materials | 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 | ||
2852.10.210 | Sulphates | 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 | ||
2852.10.220 | Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use | 进口关税 RCEP 0.0 MFN 0.0 NORMAL 4.6 % 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 | ||
2852.10.291 | Mercury carbides | 进口关税 RCEP 0.0 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 | ||
2852.10.299 | Other | 进口关税 RCEP 0.0 MFN 2.5 % CIF ~ 4.8 % 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 | ||
2852.10.911 | Tannins and their derivatives | 进口关税 RCEP 0.0 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 | ||
2852.10.919 | Other | 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 | ||
2852.10.920 | Albuminoidal substances and their derivatives, excluding albuminates and other albumin derivatives | 进口关税 RCEP 3.2 % CIF MFN 5.1 % CIF NORMAL 6.8 % 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 | ||
2852.10.990 | Other | 进口关税 RCEP 1.8 % CIF Those covered by the Agreement on Trade in Pharmaceutical Products, which is produced in the participating countries RCEP 1.6 % CIF Organic compounds of precious metal which includes mercury atom RCEP 1.9 % CIF Other RCEP 1.8 % CIF Mercury salt of albumin MFN 2.5 % CIF ~ 4.4 % 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 |
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)。