SECTION VI · 類 30
Pharmaceutical products
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (43)
Notes
1. This Chapter does not cover:
(a) Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section IV);
(b) Products, such as tablets, chewing gum or patches (transdermal systems), containing nicotine and intended to assist tobacco use cessation (heading 24.04);
(c) Plasters specially calcined or finely ground for use in dentistry (heading 25.20);
(d) Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01);
(e) Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties;
(f) Soap or other products of heading 34.01 containing added medicaments;
(g) Preparations with a basis of plaster for use in dentistry (heading 34.07);
(h) Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02); or
(ij) Diagnostic reagents of heading 38.22.
2. For the purposes of heading 30.02, the expression “immunological products” applies to peptides and proteins (other than goods of heading 29.37) which are directly involved in the regulation of immunological processes, such as monoclonal antibodies (MAB), antibody fragments, antibody conjugates and antibody fragment conjugates, interleukins, interferons (IFN), chemokines and certain tumor necrosis factors (TNF), growth factors (GF), hematopoietins and colony stimulating factors (CSF).
3. For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated:
(a) As unmixed products:
(1) Unmixed products dissolved in water;
(2) All goods of Chapter 28 or 29; and
(3) Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent;
(b) As products which have been mixed:
(1) Colloidal solutions and suspensions (other than colloidal sulphur);
(2) Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and
(3) Salts and concentrates obtained by evaporating natural mineral waters.
4. Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of the Nomenclature:
(a) Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure;
(b) Sterile laminaria and sterile laminaria tents;
(c) Sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable;
(d) Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses;
(e) Placebos and blinded (or double-blinded) clinical trial kits for use in recognised clinical trials, put up in measured doses, even if they might contain active medicaments;
(f) Dental cements and other dental fillings; bone reconstruction cements;
(g) First-aid boxes and kits;
(h) Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides;
(ij) Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments;
(k) Waste pharmaceuticals, that is, pharmaceutical products which are unfit for their original intended purpose due to, for example, expiry of shelf life; and
(l) Appliances identifiable for ostomy use, that is, colostomy, ileostomy and urostomy pouches cut to shape and their adhesive wafers or faceplates.
Subheading Notes
1. For the purposes of subheadings 3002.13 and 3002.14, the following are to be treated:
(a) As unmixed products, pure products, whether or not containing impurities;
(b) As products which have been mixed:
(1) The products mentioned in (a) above dissolved in water or in other solvents;
(2) The products mentioned in (a) and (b) (1) above with an added stabiliser necessary for their preservation or transport; and
(3) The products mentioned in (a), (b) (1) and (b) (2) above with any other additive.
2. Subheadings 3003.60 and 3004.60 cover medicaments containing artemisinin (INN) for oral ingestion combined with other pharmaceutical active ingredients, or containing any of the following active principles, whether or not combined with other pharmaceutical active ingredients: amodiaquine (INN); artelinic acid or its salts; artenimol (INN); artemotil (INN); artemether (INN); artesunate (INN); chloroquine (INN); dihydroartemisinin (INN); lumefantrine (INN); mefloquine (INN); piperaquine (INN); pyrimethamine (INN) or sulfadoxine (INN).
(*): Dạng uống là dạng sử dụng qua đường miệng (ví dụ, nuốt, nhai, ngậm, đặt dưới lưỡi…)
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| HSコード | 記述 | 単位 | 通常輸入税 | MFN | VAT |
|---|---|---|---|---|---|
| 3001 | Glands and other organs for organo-therapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included | ||||
| 3001.20.00 | - Extracts of glands or other organs or of their secretions | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3001.90.00 | - Other | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3002 | Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified | ||||
| - Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes: | |||||
| 3002.12 | - - Antisera and other blood fractions: | ||||
| 3002.12.10 | - - - Antisera; plasma protein solutions; haemoglobin powder | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.12.90 | - - - Other | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.13.00 | - - Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.14.00 | - - Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.15.00 | - - Immunological products, put up in measured doses or in forms or packings for retail sale | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| - Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products: | |||||
| 3002.41 | - - Vaccines for human medicine: | ||||
| 3002.41.10 | - - - Tetanus toxoid | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.41.20 | - - - Pertussis, measles, meningitis or polio vaccines | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.41.90 | - - - Other | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.42.00 | - - Vaccines for veterinary medicine | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.49.00 | - - Other | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| - Cell cultures, whether or not modified: | |||||
| 3002.51.00 | - - Cell therapy products | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.59.00 | - - Other | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3002.90.00 | - Other | kg/liter | 5% | 0% | * / 5 / 8 / 10 (複数の税率) |
| 3003 | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale | ||||
| 3003.10 | - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: | ||||
| 3003.10.10 | - - Containing amoxicillin (INN) or its salts | kg/liter | 12% | 8% | 5 / 8 / 10 (複数の税率) |
| 3003.10.20 | - - Containing ampicillin (INN) or its salts | kg/liter | 12% | 8% | 5 / 8 / 10 (複数の税率) |
| 3003.10.90 | - - Other | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3003.20.00 | - Other, containing antibiotics | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - Other, containing hormones or other products of heading 29.37: | |||||
| 3003.31.00 | - - Containing insulin | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3003.39.00 | - - Other | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - Other, containing alkaloids or derivatives thereof: | |||||
| 3003.41.00 | - - Containing ephedrine or its salts | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3003.42.00 | - - Containing pseudoephedrine (INN) or its salts | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3003.43.00 | - - Containing norephedrine or its salts | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3003.49.00 | - - Other | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3003.60.00 | - Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3003.90.00 | - Other | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004 | Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale | ||||
| 3004.10 | - Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: | ||||
| - - Containing penicillins or derivatives thereof: | |||||
| 3004.10.15 | - - - Containing penicillin G (excluding penicillin G benzathine), phenoxymethyl penicillin or salts thereof | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.10.16 | - - - Containing ampicillin, amoxycillin or salts thereof, of a kind taken orally | kg/unit | 12% | 8% | 5 / 8 / 10 (複数の税率) |
| 3004.10.19 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.10.20 | - - Containing streptomycins or derivatives thereof | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.20 | - Other, containing antibiotics: | ||||
| 3004.20.10 | - - Containing gentamycin, lincomycin, sulfamethoxazole or their derivatives, of a kind taken orally or in ointment form | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| - - Containing erythromycin or derivatives thereof: | |||||
| 3004.20.31 | - - - Of a kind taken orally | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.20.32 | - - - In ointment form | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.20.39 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - Containing tetracyclines or chloramphenicols or derivatives thereof: | |||||
| 3004.20.71 | - - - Of a kind taken orally or in ointment form | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.20.79 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - Other: | |||||
| 3004.20.91 | - - - Of a kind taken orally or in ointment form | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.20.99 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - Other, containing hormones or other products of heading 29.37: | |||||
| 3004.31.00 | - - Containing insulin | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.32 | - - Containing corticosteroid hormones, their derivatives or structural analogues: | ||||
| 3004.32.10 | - - - Containing dexamethasone or their derivatives | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.32.40 | - - - Containing hydrocortisone sodium succinate or fluocinolone acetonide | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.32.90 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.39.00 | - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - Other, containing alkaloids or derivatives thereof: | |||||
| 3004.41.00 | - - Containing ephedrine or its salts | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.42.00 | - - Containing pseudoephedrine (INN) or its salts | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.43.00 | - - Containing norephedrine or its salts | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.49 | - - Other: | ||||
| - - - Containing morphine or its derivatives: | |||||
| 3004.49.11 | - - - - Of a kind taken orally or for injection | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.49.19 | - - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - - Containing papaverine or berberine: | |||||
| 3004.49.51 | - - - - Of a kind taken orally | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.49.59 | - - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.49.60 | - - - Containing theophylline, of a kind taken orally | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.49.70 | - - - Containing atropine sulphate | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.49.80 | - - - Containing quinine hydrochloride or dihydroquinine chloride, for injection; containing quinine sulphate or bisulphate, of a kind taken orally | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.49.90 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.50 | - Other, containing vitamins or other products of heading 29.36: | ||||
| 3004.50.10 | - - Of a kind suitable for children, in syrup form | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - Other, containing more than one vitamin: | |||||
| 3004.50.21 | - - - Of a kind taken orally | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.50.29 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - Other: | |||||
| 3004.50.91 | - - - Containing vitamin A, B or C | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.50.99 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.60 | - Other, containing antimalarial active principles described in Subheading Note 2 to this Chapter: | ||||
| 3004.60.10 | - - Containing artemisinin combined with other pharmaceutical active ingredients | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.60.20 | - - Containing artesunate or chloroquine | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.60.90 | - - Other | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90 | - Other: | ||||
| 3004.90.10 | - - Transdermal therapeutic system patches for the treatment of cancer or heart diseases | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.90.20 | - - Closed sterile water for inhalation, pharmaceutical grade | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.90.30 | - - Antiseptics | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - Anaesthetics: | |||||
| 3004.90.41 | - - - Containing procaine hydrochloride | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.49 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - Analgesics, antipyretics and other medicaments for the treatment of coughs or colds, whether or not containing antihistamines: | |||||
| 3004.90.51 | - - - Containing acetylsalicylic acid, paracetamol or dipyrone (INN), of a kind taken orally | kg/unit | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3004.90.53 | - - - Containing diclofenac, of a kind taken orally | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.54 | - - - Containing piroxicam (INN) or ibuprofen | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.90.55 | - - - Other, in liniment form | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.59 | - - - Other | kg/unit | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| - - Antimalarials: | |||||
| 3004.90.62 | - - - Containing primaquine | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.64 | - - - Containing artemisinin other than of subheading 3004.60.10 | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 3004.90.65 | - - - - Herbal medicaments | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.69 | - - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - Anthelmintic: | |||||
| 3004.90.71 | - - - Containing piperazine or mebendazole (INN) | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 3004.90.72 | - - - - Herbal medicaments | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.79 | - - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - Other medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases: | |||||
| 3004.90.81 | - - - Containing deferoxamine, for injection | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.90.82 | - - - Anti HIV/AIDS medicaments | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.90.89 | - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - Other: | |||||
| 3004.90.91 | - - - Containing sodium chloride or glucose, for infusion | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.90.92 | - - - Containing sorbitol or salbutamol, for infusion | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3004.90.93 | - - - Containing sorbitol or salbutamol, in other forms | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.94 | - - - Containing cimetidine (INN) or ranitidine (INN) other than for injection | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.95 | - - - Containing phenobarbital, diazepam or chlorpromazine, other than for injection or infusion | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.96 | - - - Nasal-drop medicaments containing naphazoline, xylometazoline or oxymetazoline | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 3004.90.98 | - - - - Herbal medicaments | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3004.90.99 | - - - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3005 | Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes | ||||
| 3005.10 | - Adhesive dressings and other articles having an adhesive layer: | ||||
| 3005.10.10 | - - Impregnated or coated with pharmaceutical substances | kg/unit | 12% | 8% | 5 / 8 / 10 (複数の税率) |
| 3005.10.90 | - - Other | kg/unit | 12% | 8% | 5 / 8 / 10 (複数の税率) |
| 3005.90 | - Other: | ||||
| 3005.90.10 | - - Bandages | kg/unit | 12% | 8% | 5 / 8 / 10 (複数の税率) |
| 3005.90.20 | - - Gauze | kg/unit | 12% | 8% | 5 / 8 / 10 (複数の税率) |
| 3005.90.90 | - - Other | kg/unit | 12% | 8% | 5 / 8 / 10 (複数の税率) |
| 3006 | Pharmaceutical goods specified in Note 4 to this Chapter | ||||
| 3006.10 | - Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable: | ||||
| 3006.10.10 | - - Sterile absorbable surgical or dental yarn; sterile surgical or dental adhesion barriers, whether or not absorbable | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3006.10.90 | - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3006.30 | - Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient: | ||||
| 3006.30.10 | - - Barium sulphate, of a kind taken orally | kg/unit | 10.5% | 7% | 5 / 8 / 10 (複数の税率) |
| 3006.30.20 | - - Reagents of microbial origin, of a kind suitable for veterinary biological diagnosis | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3006.30.30 | - - Other microbial diagnostic reagents | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3006.30.90 | - - Other | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3006.40 | - Dental cements and other dental fillings; bone reconstruction cements: | ||||
| 3006.40.10 | - - Dental cements and other dental fillings | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3006.40.20 | - - Bone reconstruction cements | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3006.50.00 | - First-aid boxes and kits | kg/set | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3006.60.00 | - Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3006.70.00 | - Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments | kg/unit | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - Other: | |||||
| 3006.91.00 | - - Appliances identifiable for ostomy use | kg/unit | 7.5% | 5% | 5 / 8 / 10 (複数の税率) |
| 3006.92 | - - Waste pharmaceuticals: | ||||
| 3006.92.10 | - - - Of medicaments for the treatment of cancer, HIV/AIDS or other intractable diseases | kg/unit | 21% | 14% | 5 / 8 / 10 (複数の税率) |
| 3006.92.90 | - - - Other | kg/unit | 21% | 14% | 5 / 8 / 10 (複数の税率) |
| 3006.93.00 | - - Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses | kg/unit | 22.5% | 15% | 5 / 8 / 10 (複数の税率) |