各国关税政策（Tariff policy by country）.docVIP

各国关税政策（Tariff policy by country） Tariff policy by country 1, Japan tariff policy 2. US tariff policy 3, Mexico tariff policy 4. Canadian tariff policy 5, Korea tariff policy 6. Israel tariff policy 7. Customs tariff policy of South Africa Japan tariff policy Classification and tariff rates of import and export commodities Prior to 1987, as a signatory to the Customs Tariff list (CCCN) agreement of the Customs Cooperation Council, Japan has been using the CCCN classification system in the classification of foreign trade import and export commodities. Since January 1, 1988, Japan has begun to adopt the coding coordination system (HS). The tariff rate shall be determined and promulgated by the customs tariff law. In developed countries, Japans average tariff rate is relatively low, especially in industrial and mining products, the average tax rate is only 2.1%. Tariff relief, refund and repayment (1) derate There are two forms of tariff relief in Japan: conditional relief and unconditional waiver. Conditional tariff relief is divided into limited relief and Universal Relief, and what kind of treatment depends mainly on the import of goods. In addition, tariff relief can be divided into permanent relief and temporary relief, depending mainly on the stability of the law. Importers qualified to apply for tariff relief are limited and have strict restrictions on the use and use of imported goods after tariff reductions. (2) refund Upon receipt of the duty, the goods are found to meet partial or full tariff reductions, and partial or full tariff is allowed to be refunded. At present, Japans tax refund targets are mainly applicable to goods that have been returned or damaged, as well as raw materials imported for the production of export products. (3) repayment Tariff refund and refund are similar. The difference between the two is that the object of the tariff refund is the taxpayer, and the repayment is not necessarily paid to the actual taxpayer, but may also be returned