日本关税税则解读

On Explanation and Analysis of Japanese Tariff System

关税税则是一国制定和公布的对进出其关境的货物征收关税的条例和税率的分类表。它是国家征收进出口关税的法律依据,同时也是国家关税政策和经济政策的具体体现。作为中国最大贸易伙伴的日本,其关税税则由《关税定率法》规定,并同中国一样,采用了与《商品分类和编码协调制度》(简称H.S)相一致的税率表。文章结合日本《关税法》、《关税定率法》以及《关税临时措施法》的相关规定,就《关税定率法》附表中关税税则(关税税率表)的目录、税率、符号以及相关含义进行解说。

Tariff refers to regulations and schedules enacted and promulgated by the state to levy customs duties on cargo from Customs Boundary. Tariff offers the validity for the state to levy customs duty and acts as the specific embodiment of the state＇s customs policies and economic policies. Japan＇s tariff is regulated by its Tariff Law, and also adopts H.S. （Harmonized Commodity Description and Coding System）. This essay will explain and analyze specifically Tariff Schedule, Customs Duty, special signals and relevant terms in the Appendix of Japan＇s Tariff Law, attempting to form a clear framework understanding of Japan＇s Tariff System.