HS编码180620,-其他重量超过2千克的块状或条状含可可食品；液状、膏状、粉状、粒状或其他散装形状的含可可食品，容器包装或内包装每件净重超过2千克的从中国出口到日本,需要在日本缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 1806.20.112 | Chewing gum and other sugar confectionery, foods, containing not less than 50% by weight of sucrose | 进口关税 MFN 29.8 % CIF NORMAL 35.0 % 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 | ||
| 1806.20.113 | Foods, the largest single ingredient of which is sugar by weight | 进口关税 MFN 29.8 % CIF NORMAL 35.0 % 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 | ||
| 1806.20.119 | Other | 进口关税 MFN 29.8 % CIF NORMAL 35.0 % 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 | ||
| 1806.20.121 | Containing not less than 50% by weight of sucrose | 进口关税 MFN 28.0 % CIF NORMAL 28.0 % 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 | ||
| 1806.20.129 | Other | 进口关税 MFN 28.0 % CIF NORMAL 28.0 % 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 | ||
| 1806.20.210 | For the quantity (quota) stipulated on food preparations containing cocoa for manufacture of chocolate by a Cabinet Order, on the basis of the quantity of demand of powdered milk and such food preparations for manufacture of chocolate in the coming fiscal year (April-March), and also in consideration of other relevant conditions | 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 | ||
| 1806.20.291 | Provided for in the tariff items set out in TWQ-JP13 in paragraph 13 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the Comprehensive and Progressive Agreement for the Trans-Pacific Partnership (hereinafter referred to as “the CPTPP” in this heading) or in the tariff items set out in TRQ-19 in paragraph 20 of Section B of Part 3 of ANNEX 2-A to the Agreement between the European Union and Japan for an Economic Partnership (hereinafter referred to as “the Japan-EU EPA” in this heading) | 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 | ||
| 1806.20.292 | Provided for in the tariff items set out in TWQ-JP14 in paragraph 14 of Section B of APPENDIX A of ANNEX 2-D (TARIFF SCHEDULE OF JAPAN) to the CPTPP or in the tariff items set out in TRQ-20 in paragraph 21 of Section B of Part 3 of ANNEX 2-A to the Japan-EU EPA | 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 | ||
| 1806.20.293 | 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 | ||
| 1806.20.296 | Provided for in subparagraph 8 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan for a Comprehensive Economic Partnership (hereinafter referred to as “the Japan-UK EPA” in this heading) | 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 | ||
| 1806.20.297 | Provided for in subparagraph 9 (a) of Sub-Section 2 of Section B of Part 3 of ANNEX 2-A to the Japan-UK EPA | 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 | ||
| 1806.20.299 | 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 | ||
| 1806.20.311 | For "the Pooled Quota of other milk products" | 进口关税 MFN 21.0 % CIF NORMAL 28.0 % CIF + 799.0 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 | ||
| 1806.20.319 | Other | 进口关税 MFN 23.8 % CIF + 679.0 PER KG NORMAL 28.0 % CIF + 799.0 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 | ||
| 1806.20.321 | Containing added sugar | 进口关税 MFN 23.8 % CIF NORMAL 28.0 % 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 | ||
| 1806.20.322 | 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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