{"id":639,"date":"2026-04-17T20:04:07","date_gmt":"2026-04-17T11:04:07","guid":{"rendered":"https:\/\/marineinsurance.jp\/maritime_wiki\/?post_type=maritime_term&#038;p=639"},"modified":"2026-04-17T20:04:07","modified_gmt":"2026-04-17T11:04:07","slug":"explanatory-notes-and-classification-opinions-of-customs-tariff-schedule","status":"publish","type":"maritime_term","link":"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=explanatory-notes-and-classification-opinions-of-customs-tariff-schedule","title":{"rendered":"\u95a2\u7a0e\u7387\u8868\u89e3\u8aac\u3068\u5206\u985e\u4f8b\u898f\u306e\u5b9f\u52d9\u89e3\u8aac"},"content":{"rendered":"<h2>\u6982\u8981<\/h2>\n<p><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=customs-duty-system\">\u95a2\u7a0e\u7387\u8868<\/a>\u89e3\u8aac\u3068\u5206\u985e\u4f8b\u898f\u306f\u3001\u8f38\u51fa\u5165\u8ca8\u7269\u306e\u54c1\u76ee\u5206\u985e\u3084\u95a2\u7a0e\u7387\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u57fa\u6e96\u3092\u793a\u3059\u3082\u306e\u3067\u3059\u3002\u3053\u308c\u3089\u306f\u3001<a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=japan-tariff-association\">\u4e16\u754c\u7a0e\u95a2\u6a5f\u69cb\uff08WCO\uff09<\/a>\u306e\u89e3\u8aac\u66f8\u3084\u5206\u985e\u610f\u898b\u3092\u57fa\u306b\u3001\u65e5\u672c\u306e\u7a0e\u95a2\u304c\u901a\u9054\u3068\u3057\u3066\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002\u5b9f\u969b\u306e\u8f38\u51fa\u5165\u7533\u544a\u3084\u901a\u95a2\u696d\u52d9\u306b\u304a\u3044\u3066\u3001\u8ca8\u7269\u304c\u3069\u306e\u54c1\u76ee\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u5224\u65ad\u3059\u308b\u969b\u306e\u6839\u62e0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5b9f\u52d9\u306e\u6d41\u308c<\/h2>\n<ol>\n<li>\u8ca8\u7269\u306e\u5185\u5bb9\u30fb\u7528\u9014\u30fb\u6210\u5206\u306a\u3069\u3092\u78ba\u8a8d<\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=rules-of-origin\">\u95a2\u7a0e\u7387<\/a>\u8868\u3084\u5206\u985e\u4f8b\u898f\u3092\u53c2\u7167\u3057\u3001\u8a72\u5f53\u3059\u308bHS\u30b3\u30fc\u30c9\uff08\u54c1\u76ee\u756a\u53f7\uff09\u3092\u7279\u5b9a<\/li>\n<li>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u95a2\u7a0e\u7387\u8868\u89e3\u8aac\u3084\u5206\u985e\u4f8b\u898f\u306e\u4e8b\u4f8b\u3092\u78ba\u8a8d\u3057\u3001\u5224\u65ad\u306e\u88cf\u4ed8\u3051\u3092\u53d6\u308b<\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=overview-of-import-customs-clearance-procedures\">\u8f38\u5165\u7533\u544a<\/a>\u66f8\u3084\u95a2\u9023\u66f8\u985e\u306b\u6b63\u3057\u3044\u54c1\u76ee\u756a\u53f7\u3092\u8a18\u8f09<\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=convention-on-international-trade-in-endangered-species-of-wild-fauna-and-flora-cites\">\u7a0e\u95a2<\/a>\u5be9\u67fb\u3067\u7167\u4f1a\u304c\u3042\u308c\u3070\u3001\u6839\u62e0\u8cc7\u6599\u3084\u5206\u985e\u7406\u7531\u3092\u8aac\u660e<\/li>\n<\/ol>\n<h2>\u4e3b\u8981\u66f8\u985e<\/h2>\n<ul>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=overview-of-import-customs-clearance-procedures\">\u95a2\u7a0e<\/a>\u7387\u8868\uff08\u54c1\u76ee\u756a\u53f7\u30fb\u95a2\u7a0e\u7387\u4e00\u89a7\uff09<\/li>\n<li>\u95a2\u7a0e\u7387\u8868\u89e3\u8aac\uff08Explanatory Notes\uff09<\/li>\n<li>\u5206\u985e\u4f8b\u898f\uff08Classification Opinions\uff09<\/li>\n<li>\u8f38\u51fa\u5165\u7d71\u8a08\u54c1\u76ee\u8868<\/li>\n<li>\u8f38\u5165\u7533\u544a\u66f8\uff08\u7a0e\u95a2\u63d0\u51fa\u7528\uff09<\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=open-policy-marine-cargo-insurance\">\u30a4\u30f3\u30dc\u30a4\u30b9<\/a>\u3001\u30d1\u30c3\u30ad\u30f3\u30b0\u30ea\u30b9\u30c8\u7b49\u306e\u8ca8\u7269\u660e\u7d30\u66f8\u985e<\/li>\n<\/ul>\n<h2>\u5b9f\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<ul>\n<li>\u54c1\u76ee\u5206\u985e\u306f\u95a2\u7a0e\u984d\u3084\u898f\u5236\u306e\u6709\u7121\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u5224\u65ad\u304c\u91cd\u8981\u3067\u3059\u3002<\/li>\n<li>WCO\u306e\u56fd\u969b\u7684\u306a\u5206\u985e\u57fa\u6e96\u3068\u3001\u65e5\u672c\u72ec\u81ea\u306e\u5206\u985e\u4e8b\u4f8b\u306e\u4e21\u65b9\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/li>\n<li>\u6df7\u5408\u7269\u3084\u8907\u5408\u54c1\u306e\u5834\u5408\u3001\u901a\u5247\u3084\u6ce8\u91c8\u3092\u6d3b\u7528\u3057\u3001\u5206\u96e2\u53ef\u80fd\u6027\u3084\u4e3b\u305f\u308b\u7528\u9014\u3082\u8003\u616e\u3057\u307e\u3059\u3002<\/li>\n<li>\u5206\u985e\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u7a0e\u95a2\u306b\u4e8b\u524d\u6559\u793a\u3092\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002<\/li>\n<\/ul>\n<h2>\u6ce8\u610f\u70b9<\/h2>\n<ul>\n<li>\u5206\u985e\u4f8b\u898f\u3084\u89e3\u8aac\u306f\u6539\u6b63\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u901a\u9054\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u540c\u3058\u54c1\u76ee\u3067\u3082\u3001\u7528\u9014\u3084\u6210\u5206\u306e\u9055\u3044\u3067\u5206\u985e\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u8aa4\u3063\u305f\u5206\u985e\u306f\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u56fd\u969b\u7684\u306a\u5206\u985e\u610f\u898b\u3068\u56fd\u5185\u57fa\u6e96\u304c\u7570\u306a\u308b\u5834\u5408\u3001\u65e5\u672c\u306e\u5206\u985e\u4f8b\u898f\u304c\u512a\u5148\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2>\u5177\u4f53\u4f8b<\/h2>\n<table border=\"1\">\n<tbody>\n<tr>\n<th>\u54c1\u76ee<\/th>\n<th>\u5206\u985e\u4f8b<\/th>\n<th>\u53c2\u8003\u8cc7\u6599<\/th>\n<\/tr>\n<tr>\n<td>\u51b7\u51cd\u30a8\u30d3<\/td>\n<td>\u7b2c3\u985e\uff08\u9b5a\u4ecb\u985e\uff09<\/td>\n<td><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?post_type=maritime_term&amp;p=638\">\u95a2\u7a0e\u7387\u8868\u89e3\u8aac\u30fb\u5206\u985e\u4f8b\u898f<\/a><\/td>\n<\/tr>\n<tr>\n<td>\u30c1\u30e7\u30b3\u30ec\u30fc\u30c8\u83d3\u5b50<\/td>\n<td>\u7b2c18\u985e\uff08\u30b3\u30b3\u30a2\u53ca\u3073\u305d\u306e\u8abf\u88fd\u54c1\uff09<\/td>\n<td>\u95a2\u7a0e\u7387\u8868\u89e3\u8aac<\/td>\n<\/tr>\n<tr>\n<td>\u30d7\u30e9\u30b9\u30c1\u30c3\u30af\u88fd\u5bb9\u5668<\/td>\n<td>\u7b2c39\u985e\uff08\u30d7\u30e9\u30b9\u30c1\u30c3\u30af\u53ca\u3073\u305d\u306e\u88fd\u54c1\uff09<\/td>\n<td>\u5206\u985e\u4f8b\u898f<\/td>\n<\/tr>\n<tr>\n<td>\u6df7\u5408\u8abf\u5473\u6599<\/td>\n<td>\u901a\u5247\u30fb\u6ce8\u91c8\u3092\u53c2\u7167\u3057\u4e3b\u6210\u5206\u3067\u5206\u985e<\/td>\n<td>\u95a2\u7a0e\u7387\u8868\u89e3\u8aac<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u95a2\u9023\u7528\u8a9e<\/h2>\n<ul>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=customs-duty-system\">\u95a2\u7a0e\u7387\u8868<\/a><\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=rules-of-origin\">HS\u30b3\u30fc\u30c9<\/a><\/li>\n<li>\u8f38\u51fa\u5165\u7d71\u8a08\u54c1\u76ee\u8868<\/li>\n<li>WCO<\/li>\n<li>\u901a\u5247<\/li>\n<li>\u5206\u985e\u610f\u898b<\/li>\n<li><a href=\"https:\/\/marineinsurance.jp\/maritime_wiki\/?maritime_term=overview-of-import-customs-clearance-procedures\">\u8f38\u5165\u7533\u544a<\/a><\/li>\n<li>\u54c1\u76ee\u5206\u985e<\/li>\n<\/ul>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u95a2\u7a0e\u7387\u8868\u89e3\u8aac\u3068\u5206\u985e\u4f8b\u898f\u306f\u3001\u8f38\u51fa\u5165\u5b9f\u52d9\u306b\u304a\u3051\u308b\u54c1\u76ee\u5206\u985e\u306e\u6839\u62e0\u3068\u306a\u308b\u91cd\u8981\u306a\u8cc7\u6599\u3067\u3059\u3002\u6b63\u78ba\u306a\u5206\u985e\u306f\u95a2\u7a0e\u3084\u898f\u5236\u5bfe\u5fdc\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u901a\u9054\u3084\u4e8b\u4f8b\u3092\u78ba\u8a8d\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7a0e\u95a2\u3078\u306e\u7167\u4f1a\u3082\u6d3b\u7528\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u516c\u5f0f\u60c5\u5831\u30fb\u53c2\u8003URL<\/h2>\n<ul>\n<li><strong>\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8:<\/strong> <a href=\"https:\/\/www.customs.go.jp\/tariff\/kaisetu\/index.htm\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.customs.go.jp\/tariff\/kaisetu\/index.htm<\/a><\/li>\n<\/ul>\n<p><!-- tmi-mw-footer-end --><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u95a2\u7a0e\u7387\u8868\u89e3\u8aac\u3068\u5206\u985e\u4f8b\u898f\u306e\u6982\u8981\u3001\u5b9f\u52d9\u306e\u6d41\u308c\u3001\u4e3b\u8981\u66f8\u985e\u3001\u30dd\u30a4\u30f3\u30c8\u3001\u6ce8\u610f\u70b9\u3001\u5177\u4f53\u4f8b\u3001\u95a2\u9023\u7528\u8a9e\u3092\u5b9f\u52d9\u76ee\u7dda\u3067\u6574\u7406\u3002<\/p>\n","protected":false},"featured_media":0,"template":"","maritime_category":[23],"class_list":["post-639","maritime_term","type-maritime_term","status-publish","hentry","maritime_category-customs"],"_links":{"self":[{"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_term\/639","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_term"}],"about":[{"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/types\/maritime_term"}],"version-history":[{"count":2,"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_term\/639\/revisions"}],"predecessor-version":[{"id":641,"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_term\/639\/revisions\/641"}],"wp:attachment":[{"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/media?parent=639"}],"wp:term":[{"taxonomy":"maritime_category","embeddable":true,"href":"https:\/\/marineinsurance.jp\/maritime_wiki\/wp-json\/wp\/v2\/maritime_category?post=639"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}