日本 · 第 12· 87 条目
§12油籽及含油果实
第 II 类植物产品 · 第 6–14 章（WCO HS）
本章品目（4 位 WCO 统一）
14 个品目
1201大豆，不论是否破碎→1202花生，未经焙炒或烹煮，不论是否去壳或破碎→1203花生，未经焙炒或烹煮，不论是否去壳或破碎→1204亚麻籽，不论是否破碎→1205油菜籽，不论是否破碎→1206葵花籽，不论是否破碎→1207其他油籽及含油果实，不论是否破碎→1208油籽或含油果实制成的粉、粗粉，但芥子粉除外→1209供种植用种子、果实及孢子→1210鲜或干啤酒花及律草酮→1211主要用于香料、医药或杀虫等目的的植物及植物部分→1212主要供人食用的角豆、海藻、甜菜、甘蔗及其他植物产品→1213主要供人食用的角豆、海藻、甜菜、甘蔗及其他植物产品→1214芜菁甘蓝、饲料甜菜、饲料根、干草及类似饲料产品→
日本 税号（前 87 条）
本章共 87 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 120110000 | Seed | Free | → |
| 120190010 | - Of yellowish white | Free | → |
| 120190090 | - Other | Free | → |
| 120230011 | -- In shell | 726 yen/kg | → |
| 120230019 | -- Shelled, whether or not broken | 726 yen/kg | → |
| 120230091 | -- In shell | 726 yen/kg | → |
| 120230099 | -- Shelled, whether or not broken | 726 yen/kg | → |
| 120241010 | - For oil extraction Note: The imports under this item are to be used as materials for oil extraction under the supervision of the Customs | 726 yen/kg | → |
| 120241091 | -- For "the Pooled Quota�� | 726 yen/kg | → |
| 120241099 | -- Other | 726 yen/kg | → |
| 120242010 | - For oil extraction Note: The imports under this item are to be used as materials for oil extraction under the supervision of the Customs | 726 yen/kg | → |
| 120242091 | -- For "the Pooled Quota�� | 726 yen/kg | → |
| 120242099 | -- Other | 726 yen/kg | → |
| 120300000 | Copra | Free | → |
| 120400000 | Linseed, whether or not broken | Free | → |
| 120510000 | Low erucic acid rape or colza seeds | Free | → |
| 120590000 | Other | Free | → |
| 120600000 | Sunflower seeds, whether or not broken | Free | → |
| 120710000 | Palm nuts and kernels | Free | → |
| 120721000 | Seed | Free | → |
| 120729000 | Other | Free | → |
| 120730000 | Castor oil seeds | Free | → |
| 120740000 | Sesamum seeds | Free | → |
| 120750000 | Mustard seeds | Free | → |
| 120760000 | Safflower (Carthamus tinctorius) seeds | Free | → |
| 120770000 | Melon seeds | Free | → |
| 120791000 | Poppy seeds | Free | → |
| 120799010 | - Hemp seeds | Free | → |
| 120799090 | - Other | Free | → |
| 120810000 | Of soya beans | 7% | → |
| 120890000 | Other | 7% | → |
| 120910000 | Sugar beet seeds | Free | → |
| 120921000 | Lucerne (alfalfa) seeds | Free | → |
| 120922000 | Clover (Trifolium spp.) seeds | Free | → |
| 120923000 | Fescue seeds | Free | → |
| 120924000 | Kentucky blue grass ( Poa pratensis L.) seeds | Free | → |
| 120925000 | Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds | Free | → |
| 120929010 | - Timothy grass seeds | Free | → |
| 120929090 | - Other | Free | → |
| 120930000 | Seeds of herbaceous plants cultivated principally for their flowers | Free | → |
| 120991010 | - Radish seeds | Free | → |
| 120991090 | - Other | Free | → |
| 120999000 | Other | Free | → |
| 121010000 | Hop cones, neither ground nor powdered nor in the form of pellets | 5% | → |
| 121020100 | - Hop cones | 5% | → |
| 121020200 | - Lupulin | 5% | → |
| 121120100 | 1 Fresh or dried | 5% | → |
| 121120900 | 2 Other | 3% | → |
| 121130000 | Coca leaf | Free | → |
| 121140000 | Poppy straw | 3% | → |
| 121150000 | Ephedra | Free | → |
| 121160000 | Bark of African cherry (Prunus africana) | Free | → |
| 121190120 | - Liquorice roots | (Free)�` (12%) | → |
| 121190190 | - Other | (Free)�` (12%) | → |
| 121190500 | 4 Rooibos | 5% | → |
| 121190600 | 3 Cannabis plant | 3% | → |
| 121190710 | (1) Fresh or dried | 14% | → |
| 121190790 | (2) Other | 10% | → |
| 121190931 | - Goods specified in Additional Note 1 to this Chapter | — | → |
| 121190939 | - Other | — | → |
| 121190991 | A Sandal woods | 2.5% | → |
| 121190992 | B Job's tears | 3% | → |
| 121190999 | C Other | 2.5% | → |
| 121221100 | 1 Formed into rectangular (including square) papery sheets not more than 430㎠/piece | 1.50 yen/piece | → |
| 121221200 | 2 Porphyra spp. and other seaweeds mixed with Porphyra spp. other than those specified in 1 above | 40% | → |
| 121221310 | - Hijiki (Hizikia fusiformis) | 10.5% | → |
| 121221321 | -- Dried | — | → |
| 121221322 | --- Preserved in normal temperature | — | → |
| 121221329 | --- Other | — | → |
| 121221390 | - Other | — | → |
| 121229110 | - Of Gloiopeltis spp. | Free | → |
| 121229190 | - Other | — | → |
| 121229211 | -- Of Gelidiaceae (Tengusa family) | — | → |
| 121229219 | -- Other | — | → |
| 121229290 | - Other | — | → |
| 121291000 | Sugar beet | Free | → |
| 121292000 | Locust beans (carob) | Free | → |
| 121293000 | Sugar cane | Free | → |
| 121294000 | Chicory roots | 15% | → |
| 121299110 | - For the quantity (quota) stipulated by a Cabinet Order, on the basis of 267 ton (equivalent quantity to rude flour converted by the way stipulated by a Cabinet Order), and also in consideration of the quantity of prospective domestic demand in the coming fiscal year (April-March) with deduction of the quantity of prospective domestic production and international market situation and other relevant conditions | 40% | → |
| 121299190 | - Other | 2,796 yen/kg | → |
| 121299910 | - Apricot, peach (including nectarine) or plum stones and kernels | 3% | → |
| 121299990 | - Other | 3% | → |
| 121300000 | Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets | Free | → |
| 121410000 | Lucerne (alfalfa) meal and pellets | Free | → |
| 121490010 | - In cube | Free | → |
| 121490090 | - Other | Free | → |