SECTION VI · 類 38
Miscellaneous chemical products
統合税率表BT2026に基づく品目表と2026年の税率。 原典
類注 (42)
Notes
1. This Chapter does not cover:
(a) Separate chemically defined elements or compounds with the exception of the following:
(1) Artificial graphite (heading 38.01);
(2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08;
(3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading 38.13);
(4) Certified reference materials specified in Note 2 below;
(5) Products specified in Note 3 (a) or 3 (c) below;
(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06);
(c) Products of heading 24.04;
(d) Slag, ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20);
(e) Medicaments (heading 30.03 or 30.04); or
(f) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2. (A) For the purpose of heading 38.22, the expression “certified reference materials” means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes.
(B) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in the Nomenclature.
3. Heading 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature:
(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
(b) Fusel oil; Dippel's oil;
(c) Ink removers put up in packings for retail sale;
(d) Stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale; and
(e) Ceramic firing testers, fusible (for example, Seger cones).
4. Throughout the Nomenclature, “municipal waste” means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste. Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles. The term “municipal waste”, however, does not cover:
(a) Individual materials or articles segregated from the waste, for example wastes of plastics, rubber, wood, paper, textiles, glass or metals, electrical and electronic waste and scrap (including spent batteries) which fall in their appropriate headings of the Nomenclature;
(b) Industrial waste;
(c) Waste pharmaceuticals, as defined in Note 4 (k) to Chapter 30; or
(d) Clinical waste, as defined in Note 6 (a) below.
5. For the purposes of heading 38.25, “sewage sludge” means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge. Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31).
6. For the purposes of heading 38.25, the expression “other wastes” applies to:
(a) Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes);
(b) Waste organic solvents;
(c) Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freezing fluids; and
(d) Other wastes from chemical or allied industries.
The expression “other wastes” does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10).
7. For the purposes of heading 38.26, the term “biodiesel” means mono-alkyl esters of fatty acids of a kind used as a fuel, derived from animal or vegetable or microbial fats and oils whether or not used.
Subheading Notes
1. Subheadings 3808.52 and 3808.59 cover only goods of heading 38.08, containing one or more of the following substances: alachlor (ISO); aldicarb (ISO); aldrin (ISO); azinphos-methyl (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); carbofuran (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); 4,6-dinitro-o-cresol (DNOC (ISO)) or its salts; dinoseb (ISO), its salts or its esters; endosulfan (ISO); ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO), its salts or its esters; perfluorooctane sulphonic acid and its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), its salts or its esters; tributyltin compounds; trichlorfon (ISO).
2. Subheadings 3808.61 to 3808.69 cover only goods of heading 38.08, containing alpha-cypermethrin (ISO), bendiocarb (ISO), bifenthrin (ISO), chlorfenapyr (ISO), cyfluthrin (ISO), deltamethrin (INN, ISO), etofenprox (INN), fenitrothion (ISO), lambda-cyhalothrin (ISO), malathion (ISO), pirimiphos-methyl (ISO) or propoxur (ISO).
3. Subheadings 3824.81 to 3824.89 cover only mixtures and preparations containing one or more of the following substances: oxirane (ethylene oxide); polybrominated biphenyls (PBBs); polychlorinated biphenyls (PCBs); polychlorinated terphenyls (PCTs); tris(2,3-dibromopropyl) phosphate; aldrin (ISO); camphechlor (ISO) (toxaphene); chlordane (ISO); chlordecone (ISO); DDT (ISO) (clofenotane (INN); 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); endosulfan (ISO); endrin (ISO); heptachlor (ISO); mirex (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); pentachlorobenzene (ISO); hexachlorobenzene (ISO); perfluorooctane sulphonic acid, its salts; perfluorooctane sulphonamides; perfluorooctane sulphonyl fluoride; tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers; short-chain chlorinated paraffins.
Short-chain chlorinated paraffins are mixtures of compounds, with a chlorination degree of more than 48% by weight, with the following molecular formula: CxH(2x-y+2)Cly, where x = 10 - 13 and y = 1 - 13.
4. For the purposes of subheadings 3825.41 and 3825.49, “waste organic solvents” are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents.
(1): Tham khảo TCVN 8890:2017
(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 |
|---|---|---|---|---|---|
| 3801 | Artificial graphite; colloidal or semi-colloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semi-manufactures | ||||
| 3801.10.00 | - Artificial graphite | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3801.20.00 | - Colloidal or semi-colloidal graphite | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3801.30.00 | - Carbonaceous pastes for electrodes and similar pastes for furnace linings | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3801.90.00 | - Other | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3802 | Activated carbon; activated natural mineral products; animal black, including spent animal black | ||||
| 3802.10 | - Activated carbon: | ||||
| 3802.10.10 | - - Based on coconut shell charcoal | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3802.10.90 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3802.90 | - Other: | ||||
| 3802.90.10 | - - Activated bauxite | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3802.90.20 | - - Activated clays or activated earths | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3802.90.90 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3803.00.00 | Tall oil, whether or not refined | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3804 | Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03 | ||||
| 3804.00.10 | - Concentrated sulphite lye | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3804.00.20 | - Calcium lignin sulphonates (Ca2LS) binder used for fire-brick production | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3804.00.90 | - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3805 | Gum, wood or sulphate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulphite turpentine and other crude para-cymene; pine oil containing alpha-terpineol as the main constituent | ||||
| 3805.10.00 | - Gum, wood or sulphate turpentine oils | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3805.90.00 | - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3806 | Rosin and resin acids, and derivatives thereof; rosin spirit and rosin oils; run gums | ||||
| 3806.10.00 | - Rosin and resin acids | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3806.20.00 | - Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3806.30 | - Ester gums: | ||||
| 3806.30.10 | - - In blocks | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3806.30.90 | - - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3806.90 | - Other: | ||||
| 3806.90.10 | - - Run gums in blocks | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3806.90.90 | - - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3807.00.00 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3808 | Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) | ||||
| - Goods specified in Subheading Note 1 to this Chapter: | |||||
| 3808.52 | - - DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g: | ||||
| 3808.52.10 | - - - Wood preservatives, being preparations other than surface coatings, containing insecticides or fungicides | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.52.20 | - - - Fungicides and insecticides in aerosol containers | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.52.90 | - - - Other | kg/liter | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.59 | - - Other: | ||||
| - - - Insecticides: | |||||
| 3808.59.11 | - - - - In aerosol containers | kg/liter | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.59.19 | - - - - Other | kg/liter | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| - - - Fungicides: | |||||
| 3808.59.21 | - - - - In aerosol containers | kg/liter | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.59.29 | - - - - Other | kg/liter | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| - - - Herbicides: | |||||
| 3808.59.31 | - - - - In aerosol containers | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.59.39 | - - - - Other | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.59.40 | - - - Anti-sprouting products | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.59.50 | - - - Plant-growth regulators | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.59.60 | - - - Disinfectants | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 3808.59.91 | - - - - Wood preservatives, being preparations other than surface coatings, containing insecticides or fungicides | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.59.99 | - - - - Other | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| - Goods specified in Subheading Note 2 to this Chapter: | |||||
| 3808.61 | - - In packings of a net weight content not exceeding 300 g: | ||||
| 3808.61.10 | - - - Mosquito repellent coils | kg | 9% | 6% | 5 / 8 / 10 (複数の税率) |
| 3808.61.20 | - - - Mosquito repellent mats | kg | 9% | 6% | 5 / 8 / 10 (複数の税率) |
| 3808.61.30 | - - - In aerosol cans | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.61.40 | - - - Other, in liquid form | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.61.50 | - - - Other, having deodorising function | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.61.90 | - - - Other | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.62 | - - In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg: | ||||
| 3808.62.10 | - - - Powder for moulding into mosquito coils | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.62.20 | - - - Mosquito repellent coils | kg | 9% | 6% | 5 / 8 / 10 (複数の税率) |
| 3808.62.30 | - - - Mosquito repellent mats | kg | 9% | 6% | 5 / 8 / 10 (複数の税率) |
| 3808.62.40 | - - - In aerosol cans | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.62.50 | - - - Other, in liquid form | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.62.90 | - - - Other | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.69 | - - Other: | ||||
| 3808.69.10 | - - - Powder for moulding into mosquito coils | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.69.90 | - - - Other | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| - Other: | |||||
| 3808.91 | - - Insecticides: | ||||
| 3808.91.10 | - - - Intermediate preparations containing 2-(methylpropyl-phenol methylcarbamate) | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.91.20 | - - - Other, powder for moulding into mosquito coils | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.91.30 | - - - In aerosol containers | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3808.91.40 | - - - Mosquito repellent coils | kg | 9% | 6% | 5 / 8 / 10 (複数の税率) |
| 3808.91.50 | - - - Mosquito repellent mats | kg | 9% | 6% | 5 / 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 3808.91.91 | - - - - Having deodorising function | kg | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.91.99 | - - - - Other | kg/liter | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.92 | - - Fungicides: | ||||
| - - - In aerosol containers: | |||||
| 3808.92.11 | - - - - With a validamycin content not exceeding 3% by net weight | kg/liter | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.92.19 | - - - - Other | kg/liter | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.92.90 | - - - Other | kg/liter | 4.5% | 3% | 5 / 8 / 10 (複数の税率) |
| 3808.93 | - - Herbicides, anti-sprouting products and plant-growth regulators: | ||||
| - - - Herbicides: | |||||
| 3808.93.11 | - - - - In aerosol containers | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.93.19 | - - - - Other | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.93.20 | - - - Anti-sprouting products | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.93.30 | - - - Plant-growth regulators | kg/liter | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.94 | - - Disinfectants: | ||||
| 3808.94.10 | - - - Containing mixtures of coal tar acid and alkalis | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.94.20 | - - - Other, in aerosol containers | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.94.90 | - - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.99 | - - Other: | ||||
| 3808.99.10 | - - - Wood preservatives, containing insecticides or fungicides | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3808.99.90 | - - - Other | kg | 5% | 0% | 5 / 8 / 10 (複数の税率) |
| 3809 | Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included | ||||
| 3809.10.00 | - With a basis of amylaceous substances | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 3809.91 | - - Of a kind used in the textile or like industries: | ||||
| 3809.91.10 | - - - Softening agents | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3809.91.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3809.92.00 | - - Of a kind used in the paper or like industries | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3809.93.00 | - - Of a kind used in the leather or like industries | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3810 | Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods | ||||
| 3810.10.00 | - Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3810.90.00 | - Other | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3811 | Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils | ||||
| - Anti-knock preparations: | |||||
| 3811.11.00 | - - Based on lead compounds | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3811.19.00 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - Additives for lubricating oils: | |||||
| 3811.21 | - - Containing petroleum oils or oils obtained from bituminous minerals: | ||||
| 3811.21.10 | - - - Put up for retail sale | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3811.21.90 | - - - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3811.29.00 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3811.90 | - Other: | ||||
| 3811.90.10 | - - Rust preventatives or corrosion inhibitors | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3811.90.90 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3812 | Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics | ||||
| 3812.10.00 | - Prepared rubber accelerators | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3812.20.00 | - Compound plasticisers for rubber or plastics | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| - Anti-oxidising preparations and other compound stabilizers for rubber or plastics: | |||||
| 3812.31.00 | - - Mixtures of oligomers of 2,2,4-trimethyl-1,2-dihydroquinoline (TMQ) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3812.39.00 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3813.00.00 | Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3814.00.00 | Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3815 | Reaction initiators, reaction accelerators and catalytic preparations, not elsewhere specified or included | ||||
| - Supported catalysts: | |||||
| 3815.11.00 | - - With nickel or nickel compounds as the active substance | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3815.12.00 | - - With precious metal or precious metal compounds as the active substance | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3815.19.00 | - - Other | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3815.90.00 | - Other | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3816 | Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01 | ||||
| 3816.00.10 | - Refractory cements | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3816.00.20 | - Dolomite ramming mix | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3816.00.90 | - Other | kg | 9% | 6% | 8 / 10 (複数の税率) |
| 3817.00.00 | Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02 | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3818.00.00 | Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3819.00.00 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | kg/liter | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3820.00.00 | Anti-freezing preparations and prepared de-icing fluids | kg | 4.5% | 3% | 8 / 10 (複数の税率) |
| 3821 | Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of plant, human or animal cells | ||||
| 3821.00.10 | - Prepared culture media for the development of micro-organisms | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3821.00.90 | - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3822 | Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials | ||||
| - Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits: | |||||
| 3822.11.00 | - - For malaria | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3822.12.00 | - - For Zika and other diseases transmitted by mosquitoes of the genus Aedes | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3822.13.00 | - - For blood-grouping | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3822.19.00 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3822.90 | - Other: | ||||
| 3822.90.10 | - - Sterilisation indicator strips and tapes | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3822.90.90 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3823 | Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols | ||||
| - Industrial monocarboxylic fatty acids; acid oils from refining: | |||||
| 3823.11.00 | - - Stearic acid | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 3823.12.00 | - - Oleic acid | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 3823.13.00 | - - Tall oil fatty acids | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 3823.19 | - - Other: | ||||
| - - - Acid oils from refining: | |||||
| 3823.19.11 | - - - - Coconut acid oil | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 3823.19.19 | - - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 3823.19.20 | - - - Palm fatty acid distillate | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 3823.19.30 | - - - Palm kernel fatty acid distillate | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 3823.19.90 | - - - Other | kg | 15% | 10% | 8 / 10 (複数の税率) |
| 3823.70 | - Industrial fatty alcohols: | ||||
| 3823.70.10 | - - In the form of wax | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3823.70.90 | - - Other | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3824 | Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included | ||||
| 3824.10.00 | - Prepared binders for foundry moulds or cores | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.30.00 | - Non-agglomerated metal carbides mixed together or with metallic binders | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.40.00 | - Prepared additives for cements, mortars or concretes | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3824.50.00 | - Non-refractory mortars and concretes | kg | 9% | 6% | 8 / 10 (複数の税率) |
| 3824.60.00 | - Sorbitol other than that of subheading 2905.44 | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| - Goods specified in Subheading Note 3 to this Chapter: | |||||
| 3824.81.00 | - - Containing oxirane (ethylene oxide) | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.82.00 | - - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.83.00 | - - Containing tris(2,3-dibromopropyl) phosphate | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.84.00 | - - Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.85.00 | - - Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.86.00 | - - Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.87.00 | - - Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.88.00 | - - Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.89.00 | - - Containing short-chain chlorinated paraffins | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - Other: | |||||
| 3824.91.00 | - - Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.92.00 | - - Polyglycol esters of methylphosphonic acid | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.99 | - - Other: | ||||
| 3824.99.10 | - - - Ink removers, stencil correctors, other correcting fluids and correction tapes (other than those of heading 96.12), put up in packings for retail sale | kg/unit | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3824.99.30 | - - - Copying pastes with a basis of gelatin, whether presented in bulk or ready for use (for example, on a paper or textile backing) | kg/unit | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.99.40 | - - - Composite inorganic solvents | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.99.50 | - - - Acetone oil | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.99.60 | - - - Chemical preparations containing monosodium glutamate (MSG) | kg | 22.5% | 15% | 8 / 10 (複数の税率) |
| 3824.99.70 | - - - Other chemical preparations, of a kind used in the manufacture of foodstuff | kg | 9% | 6% | 8 / 10 (複数の税率) |
| - - - Other: | |||||
| 3824.99.91 | - - - - Naphthenic acids, their water insoluble salts and their esters | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3824.99.99 | - - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3825 | Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter | ||||
| 3825.10.00 | - Municipal waste | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 3825.20.00 | - Sewage sludge | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 3825.30 | - Clinical waste: | ||||
| 3825.30.10 | - - Syringes, needles, cannulae and the like | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 3825.30.90 | - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - Waste organic solvents: | |||||
| 3825.41.00 | - - Halogenated | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 3825.49.00 | - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 3825.50.00 | - Wastes of metal pickling liquors, hydraulic fluids, brake fluids and anti-freeze fluids | kg | 30% | 20% | 8 / 10 (複数の税率) |
| - Other wastes from chemical or allied industries: | |||||
| 3825.61.00 | - - Mainly containing organic constituents | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 3825.69.00 | - - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 3825.90.00 | - Other | kg | 30% | 20% | 8 / 10 (複数の税率) |
| 3826 | Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils or oils obtained from bituminous minerals | ||||
| - Biodiesel, not containing petroleum oil: | |||||
| 3826.00.10 | - - Coconut methyl ester (CME) | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| - - Palm methyl ester (including palm kernel methyl ester): | |||||
| 3826.00.21 | - - - With methyl ester content 96.5% or more but not exceeding 98% | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3826.00.22 | - - - With methyl ester content exceeding 98% | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3826.00.29 | - - - Other | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3826.00.30 | - - Other | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3826.00.90 | - Other | kg/liter | 5% | 0% | 8 / 10 (複数の税率) |
| 3827 | Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included | ||||
| - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1-trichloroethane (methyl chloroform): | |||||
| 3827.11 | - - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs): | ||||
| 3827.11.10 | - - - Transformer and circuit breaker oils, containing by weight less than 70% of petroleum oils or of oils obtained from bituminous minerals | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3827.11.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.12.00 | - - Containing hydrobromofluorocarbons (HBFCs) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.13.00 | - - Containing carbon tetrachloride | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.14.00 | - - Containing 1,1,1-trichloroethane (methyl chloroform) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.20.00 | - Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs): | |||||
| 3827.31.00 | - - Containing substances of subheadings 2903.41 to 2903.48 | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.32.00 | - - Other, containing substances of subheadings 2903.71 to 2903.75 | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.39 | - - Other: | ||||
| 3827.39.10 | - - - Transformer and circuit breaker oils, containing by weight less than 70% of petroleum oils or of oils obtained from bituminous minerals | kg | 7.5% | 5% | 8 / 10 (複数の税率) |
| 3827.39.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.40.00 | - Containing methyl bromide (bromomethane) or bromochloromethane | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): | |||||
| 3827.51.00 | - - Containing trifluoromethane (HFC-23) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.59.00 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| - Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs): | |||||
| 3827.61 | - - Containing 15% or more by mass of 1,1,1-trifluoroethane (HFC-143a): | ||||
| 3827.61.10 | - - - Containing mixture of HFC-125, HFC-143a and HFC-134a (HFC-404a) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.61.20 | - - - Containing mixture of HFC-125 and HFC-143a (HFC-507a) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.61.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.62.00 | - - Other, not included in the subheading above, containing 55% or more by mass of pentafluoroethane (HFC-125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.63 | - - Other, not included in the subheadings above, containing 40% or more by mass of pentafluoroethane (HFC-125): | ||||
| 3827.63.10 | - - - Containing mixture of HFC-32 and HFC-125 (HFC-410a) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.63.90 | - - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.64.00 | - - Other, not included in the subheadings above, containing 30% or more by mass of 1,1,1,2-tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.65.00 | - - Other, not included in the subheadings above, containing 20% or more by mass of difluoromethane (HFC-32) and 20% or more by mass of pentafluoroethane (HFC-125) | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.68.00 | - - Other, not included in the subheadings above, containing substances of subheadings 2903.41 to 2903.48 | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.69.00 | - - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |
| 3827.90.00 | - Other | kg | 5% | 0% | 8 / 10 (複数の税率) |