HS编码081290,-其他暂时保藏的水果及坚果从中国出口到日本,需要在日本缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 0812.90.100 | If imported during the period from 1st April to 30th September | 进口关税 MFN 25.0 % CIF If imported during the period from 1st October to 31st March MFN 20.0 % CIF If imported during the period from 1st April to 30th September NORMAL 40.0 % CIF If imported during the period from 1st April to 30th September NORMAL 50.0 % CIF If imported during the period from 1st October to 31st March |
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 | ||
| 0812.90.200 | If imported during the period from 1st June to 30th November | 进口关税 RCEP 12.0 % CIF If imported during the period from 1st June to 30th November RCEP 24.0 % CIF If imported during the period from 1st December to 31st May MFN 32.0 % CIF If imported during the period from 1st December to 31st May MFN 16.0 % CIF If imported during the period from 1st June to 30th November NORMAL 20.0 % CIF If imported during the period from 1st June to 30th November NORMAL 40.0 % CIF If imported during the period from 1st December to 31st May |
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 | ||
| 0812.90.300 | If imported during the period from 1st June to 30th November | 进口关税 RCEP 6.4 % CIF If imported during the period from 1st June to 30th November RCEP 6.4 % CIF If imported during the period from 1st December to 31st May MFN 10.0 % CIF If imported during the period from 1st December to 31st May MFN 10.0 % CIF If imported during the period from 1st June to 30th November NORMAL 20.0 % CIF If imported during the period from 1st June to 30th November NORMAL 40.0 % CIF If imported during the period from 1st December to 31st May |
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 | ||
| 0812.90.410 | Lemons and limes, excluding those provisionally preserved in preservative solutions | 进口关税 RCEP 0.0 MFN 0.0 NORMAL 10.0 % 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 | ||
| 0812.90.420 | Papayas, pawpaws, avocados, guavas, durians, bilimbis, champeder, jackfruit, bread-fruit, rambutan, rose-apple jambo, jambosa diamboo-kaget, chicomamey, cherimoya, kehapi, sugar-apples, mangoes, bullock's-heart, passion-fruit, dookoo kokosan, mangosteens, soursop and litchi | 进口关税 RCEP 7.6 % CIF MFN 12.0 % CIF NORMAL 20.0 % 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 | ||
| 0812.90.430 | Chestnuts (Castanea spp.) | 进口关税 RCEP 7.2 % CIF MFN 9.6 % CIF NORMAL 16.0 % 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 | ||
| 0812.90.440 | Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids | 进口关税 RCEP 12.8 % CIF MFN 17.0 % CIF NORMAL 20.0 % 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 | ||
| 0812.90.490 | Other | 进口关税 RCEP 9.0 % CIF MFN 12.0 % CIF NORMAL 20.0 % 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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