主要供人食用的角豆、海藻、甜菜、甘蔗及其他植物产品
所属章:油籽及含油果实。以下为 HS 1212 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。
该品目下某子目的中国出口退税率(数据来源 GACC)。具体商品需在详情页核对,子目间可能差异。
14 国对比矩阵
关税数据来自 MFN / Basic Customs Duty 等主税则首列;进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。
| ISO | 国家 | 码数 | MFN 范围 | 零税率 | FTA | 管制 | |
|---|---|---|---|---|---|---|---|
| US | 美国 | 9 | 1.24% – 39.7% | 6 | 有 | 无 | 进入 → |
| IN | 印度 | 11 | 30% – 30% | — | — | 11 | 进入 → |
| ID | 印度尼西亚 | 18 | 5% – 5% | — | 有 | 16 | 进入 → |
| MY | 马来西亚 | 16 | 0% – 5% | 12 | 有 | 无 | 进入 → |
| PH | 菲律宾 | 20 | — | — | — | 无 | 进入 → |
| TH | 泰国 | 16 | 40% – 60% | — | 有 | 16 | 进入 → |
| VN | 越南 | 16 | 5% – 15% | — | 有 | 15 | 进入 → |
| JP | 日本 | 20 | 1.5% – 40% | 3 | 有 | 无 | 进入 → |
| KR | 韩国 | 75 | 3% – 50% | — | 有 | 无 | 进入 → |
| AU | 澳大利亚 | 9 | 5% – 5% | 8 | 有 | 无 | 进入 → |
| GB | 英国 | 13 | 0% – 19% | 10 | — | 无 | 进入 → |
| BR | 巴西 | 8 | 5.4% – 7.2% | — | — | 无 | 进入 → |
| MX | 墨西哥 | 13 | — | — | — | 无 | 进入 → |
| CN | 中国 | 68 | 15% – 30% | — | 有 | 68 | 进入 → |
下钻到 6 位子目对比
本品目含 7 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。
HS 法律注释 · 第 12 章
章注释与类注释是 HS 归类的法律依据(GIR 规则 1),效力高于品目描述的直觉理解。英文为协调制度正本。
第 12 章注释(Chapter Notes)
1. Heading 1207 applies inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).
2. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of heading 2304 to 2306.
3. For the purposes of heading 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as 'seeds of a kind used for sowing'.
Heading 1209 does not, however, apply to the following even if for sowing:
- a) leguminous vegetables or sweetcorn (Chapter 7);
- b) spices or other products of Chapter 9;
- c) cereals (Chapter 10); or
- d) products of heading 1201 to 1207 or 1211.
4. Heading 1211 applies inter alia to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
Heading 1211 does not, however apply to:
- a) medicaments of Chapter 30;
- b) perfumery, cosmetic or toilet preparations of Chapter 33; or
- c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808.
5. For the purposes of heading 1212, the term 'seaweeds and other algae' does not include:
- a) dead single-cell micro-organisms of heading 2102;
- b) cultures of micro-organisms of heading 3002; or
- c) fertilisers of heading 3101 or 3105.
### Subheading note
1. For the purposes of subheading 1205 10, the expression 'low erucic acid rape or colza seeds' means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.
### Additional chapter note
1. Oil seeds and oleaginous fruits shall be classified in the appropriate subheadings for seed or for sowing provided that:
- the goods comply with The Oil and Fibre Plant Seeds Regulations 1993 or
- it is established that the goods are actually intended for sowing.
第 II 类注释(Section II Notes)· Vegetable products
1. In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
来源:HS 协调制度法律注释(经 UK Trade Tariff 官方载录)· 英文正本,中文译本以海关总署《进出口税则注释》为准