HS 02.10 — 肉及び食用のくず肉（塩蔵し、塩水漬けし、乾燥し又はくん製したものに限る。）並びに肉又はくず肉の食用の粉及びミール
02.10 の実行関税率表。通常の輸入はWTO協定税率（表示があれば基本・暫定のうち低い方）が適用され、EPA税率は原産地規則を満たす場合に適用されます。％表示でない税率（従量税・混合税・季節税率・関税割当）は個別確認が必要です。計算ボタンで輸入コストを試算できます。
| 番号 | 品名 | 基本 | 暫定 | WTO協定 | 特恵 | 特別特恵 | 単位 | 他法令 | |
|---|---|---|---|---|---|---|---|---|---|
| 02.10 | 肉及び食用のくず肉（塩蔵し、塩水漬けし、乾燥し又はくん製したものに限る。）並びに肉又はくず肉の食用の粉及びミール | ||||||||
| 豚の肉 | |||||||||
| 0210.11 | 骨付きのもも肉及び肩肉並びにこれらを分割したもの（骨付きのものに限る。） | (10%) | 無税 | ||||||
| 0210.11 | *〔1〕課税価格が1キログラムにつき、豚肉加工品に係る分岐点価格（豚肉加工品に係る基準輸入価格（関税暫定措置法別表第1の3の2に定める期間内に輸入されるものの区分に応じ、それぞれ同表第4項第1号に定める価格をいう。以下この項及び第16.02項において同じ。）を、当該区分に対応するこの表に定める期間内に輸入されるものの区分に応じ、それぞれこの号の*〔2〕に定める率（例えば、9.8％の場合は0.098）に0.6を加えた数で除し、これに1.5を乗じて得た価格をいう。以下この項及び第16.02項において同じ。）以下のものEPA税率 (5)Mexico: For the Pooled Quota (577.15円/kg- the value for customs duty/kg×0.6) or 4.3%, whichever is the greater · CPTPP: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · EU: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · UK: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · JP-US Trade Agreement **1: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty | Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 | (1,035円/kg) | KG | WA / FD / AN | 要専門家 | |||
| 0210.11 | *〔2〕課税価格が1キログラムにつき、豚肉加工品に係る分岐点価格を超えるものEPA税率 (5)Mexico: For the Pooled Quota 4.3% · CPTPP: 0.7% · EU: 0.7% · UK: 0.7% · JP-US Trade Agreement **1: 0.7% | 8.5% | (8.5%) | KG | WA / FD / AN | ||||
| 0210.12 | ばら肉及びこれを分割したもの | (10%) | 無税 | ||||||
| 0210.12 | *〔1〕課税価格が1キログラムにつき、豚肉加工品に係る分岐点価格以下のものEPA税率 (5)Mexico: For the Pooled Quota (577.15円/kg- the value for customs duty/kg×0.6) or 4.3%, whichever is the greater · CPTPP: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · EU: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · UK: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · JP-US Trade Agreement **1: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty | Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 | (1,035円/kg) | KG | WA / FD / AN | 要専門家 | |||
| 0210.12 | *〔2〕課税価格が1キログラムにつき、豚肉加工品に係る分岐点価格を超えるものEPA税率 (5)Mexico: For the Pooled Quota 4.3% · CPTPP: 0.7% · EU: 0.7% · UK: 0.7% · JP-US Trade Agreement **1: 0.7% | 8.5% | (8.5%) | KG | WA / FD / AN | ||||
| 0210.19 | その他のもの | (10%) | 無税 | ||||||
| 0210.19 | *〔1〕課税価格が1キログラムにつき、豚肉加工品に係る分岐点価格以下のものEPA税率 (5)Mexico: For the Pooled Quota (577.15円/kg- the value for customs duty/kg×0.6) or 4.3%, whichever is the greater · CPTPP: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · EU: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · UK: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · JP-US Trade Agreement **1: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty | Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 | (1,035円/kg) | KG | WA / FD / AN | 要専門家 | |||
| 0210.19 | *〔2〕課税価格が1キログラムにつき、豚肉加工品に係る分岐点価格を超えるものEPA税率 (5)Mexico: For the Pooled Quota 4.3% · CPTPP: 0.7% · EU: 0.7% · UK: 0.7% · JP-US Trade Agreement **1: 0.7% | 8.5% | (8.5%) | KG | WA / FD / AN | ||||
| 0210.20 | 牛の肉EPA税率 (5)Switzerland: For the Pooled Quota 80.75円/kg · Australia: For the Pooled Quota 96.90円/kg · CPTPP: 70.66円/kg · EU: 95.43円/kg · UK: 95.43円/kg | 190円/kg | 161.50円/kg | 無税 | KG | WA / FD / AN | 要専門家 | ||
| その他のもの（肉又はくず肉の食用の粉及びミールを含む。） | |||||||||
| 0210.91 | 霊長類のものEPA税率 (20)Singapore: 無税 · Malaysia: 無税 · Chile: 無税 · Thailand: 無税 · Indonesia: 無税 · Brunei: 無税 · ASEAN: 無税 · Philippines: 無税 · Switzerland: 無税 · Viet Nam: 無税 · India: 無税 · Peru: 無税 · Australia: 無税 · Mongolia: 無税 · CPTPP: 無税 · EU: 無税 · UK: 無税 · ASEAN/Australia/New Zealand(RCEP): 無税 · China / (RCEP): 無税 · Korea / (RCEP): 無税 | 7% | 4.2% | 無税 | KG | WA / FD | |||
| 0210.92 | くじら目のもの、海牛目のもの及び鰭脚下目のものEPA税率 (21)Singapore: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Mexico: Other than of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Malaysia: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Chile: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Thailand: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Indonesia: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Brunei: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · ASEAN: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 Other 4.2% · Philippines: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Switzerland: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Viet Nam: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · India: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Peru: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · Australia: 無税 · Mongolia: Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · CPTPP: 無税 · EU: Other than of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · UK: Other than of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 無税 · ASEAN/Australia/New Zealand(RCEP): Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 1.9% Other 2.6% · China / (RCEP): Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 1.9% Other 2.6% · Korea / (RCEP): Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 1.9% Other 2.6% | 7% | 4.2% | 無税 | KG | IL / JK / WA / FD | |||
| 0210.93 | 爬虫類のものEPA税率 (20)Singapore: 無税 · Malaysia: 無税 · Chile: 無税 · Thailand: 無税 · Indonesia: 無税 · Brunei: 無税 · ASEAN: 無税 · Philippines: 無税 · Switzerland: 無税 · Viet Nam: 無税 · India: 無税 · Peru: 無税 · Australia: 無税 · Mongolia: 無税 · CPTPP: 無税 · EU: 無税 · UK: 無税 · ASEAN/Australia/New Zealand(RCEP): 無税 · China / (RCEP): 無税 · Korea / (RCEP): 無税 | 7% | 4.2% | 無税 | KG | WA / FD | |||
| 0210.99 | その他のもの | ||||||||
| 1 豚のもの | (10%) | 無税 | |||||||
| 0210.99 | *〔1〕課税価格が1キログラムにつき、豚肉加工品に係る分岐点価格以下のものEPA税率 (4)CPTPP: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · EU: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · UK: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty · JP-US Trade Agreement **1: Per each kilogram, the difference between (the value for customs duty ×(1.007 - 51.46/897.59) + 51.46円) and the value for customs duty | Per each kilogram, the difference between the value obtained by multiplying the standard import price of processed pig by 1.5 and the value obtained by multiplying the value for customs duty by 0.6 | (1,035円/kg) | KG | WA / FD / AN | 要専門家 | |||
| 0210.99 | *〔2〕課税価格が1キログラムにつき、豚肉加工品に係る分岐点価格を超えるものEPA税率 (4)CPTPP: 0.7% · EU: 0.7% · UK: 0.7% · JP-US Trade Agreement **1: 0.7% | 8.5% | (8.5%) | KG | WA / FD / AN | ||||
| 0210.99 | 2 牛のものEPA税率 (4)Australia: For the Pooled Quota 96.90円/kg · CPTPP: 70.66円/kg · EU: 95.43円/kg · UK: 95.43円/kg | 190円/kg | 161.50円/kg | 無税 | KG | WA / FD / AN | 要専門家 | ||
| 0210.99 | 3 その他のものEPA税率 (9)Mexico: 無税 · ASEAN: 4.2% · Australia: 無税 · Mongolia: 無税 · CPTPP: 無税 · EU: 無税 · UK: 無税 · ASEAN/Australia/New Zealand(RCEP): 4.2% · JP-US Trade Agreement **1: 無税 | 7% | 4.2% | 無税 | KG | WA / FD / AN |