4820.10
章 48纸及纸板
品目 4820纸或纸板制账簿、笔记本、文具、样品簿、集藏簿及书皮
子目 482010登记簿、账簿、笔记本、日记本及类似品
中国视角 · 出口信息
该 HS 前缀下暂无中国税则数据（中国税则尚在接入中）。以下仅显示 12 国进口数据。
落地 12 国 · 进口关税对比
12/12 有数据| 国家 | HS 编码 | 描述 | 主要税率 | 其他税费 | FTA |
|---|---|---|---|---|---|
US美国 | 4820.10.20 | Diaries, notebooks and address books, bound; memorandum pads, letter pads and similar articles | Free | 第二栏税率:25% | 有 |
IN印度 | 48201010 | Registers, account books | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | 无 |
ID印度尼西亚 | 48201000 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 5.00 | 增值税 (PPN):12.00 | 有 |
MY马来西亚 | 4820100000 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 20% | 出口税率:0% 销售税 (SST):0% | 有 |
PH菲律宾 | 4820.10.00 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | — | 有 | |
TH泰国 | 48201000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 40.00 | 有 | |
VN越南 | 48201000 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 37.5 | 优惠税率:25 增值税:8/10 | 有 |
JP日本 | 482010000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 3.4% | WTO 税率:Free GSP 特惠税率:Free | 有 |
KR韩国 | 4820100000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 8 | WTO 约束税率:0 | 有 |
AU澳大利亚 | 48201000 | Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 5% | 有 | |
BR巴西 | 48201000 | Livros de registro e de contabilidade, blocos de notas, de encomendas, de recibos, de apontamentos, de papel para cartas, agendas e artigos semelhantes | 14.4% | 工业产品税 (IPI):9.75% | 无 |
MX墨西哥 | 48201001 | Agendas o librillos para direcciones o teléfonos. | — | 有 |
说明：主要税率通常为 MFN 最惠国税率，适用于与中国有正常贸易关系的所有国家。若"FTA"为"有"，同时存在 RCEP / ACFTA / CPTPP / GSP 等优惠税率（点击该国 HS 编码查看详情）。增值税、消费税、特别进口税独立征收，需叠加计算落地成本。