6402.20
章 64鞋靴、护腿
品目 6402其他橡胶或塑料制底及鞋面的鞋靴
子目 640220鞋面由塞子固定于鞋底的带式或夹趾式鞋靴
中国视角 · 出口信息
- 出口退税率
- 13%
- 出口税率
- 0%
- 国内增值税
- 13%
- 消费税
- 无
核心利好 · 出口后退回
暂定 无
应税特殊品类
数据来源：GACC 海关总署 / 国家税务总局查看中国完整详情 →
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 | 6402.20.00.00 | Footwear with upper straps or thongs assembled to the sole by means of plugs (zoris) | Free | 第二栏税率:35% | 有 |
IN印度 | 64022010 | Of rubber | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | 无 |
ID印度尼西亚 | 64022000 | - Footwear with upper straps or thongs assembled to the sole by means of plugs | 30.00 | 增值税 (PPN):12.00 所得税:10.00 | 有 |
MY马来西亚 | 6402200000 | - Footwear with upper straps or thongs assembled to the sole by means of plugs | 0% | 出口税率:0% 销售税 (SST):10% | 有 |
PH菲律宾 | 6402.20.00 | - Footwear with upper straps or thongs assembled to the sole by means of plugs | — | 有 | |
TH泰国 | 64022000 | Footwear with upper straps or thongs assembled to the sole by means of plugs | 100.00 | 有 | |
VN越南 | 64022000 | - Footwear with upper straps or thongs assembled to the sole by means of plugs | 45 | 优惠税率:30 增值税:8/10 | 有 |
JP日本 | 640220000 | Footwear with upper straps or thongs assembled to the sole by means of plugs | 20% | WTO 税率:6.7% | 有 |
KR韩国 | 6402200000 | Footwear with upper straps or thongs assembled to the sole by means of plugs | 13 | WTO 约束税率:0 | 有 |
AU澳大利亚 | 64022000 | Footwear with upper straps or thongs assembled to the sole by means of plugs | 5% | 有 | |
BR巴西 | 64022000 | Calçado com parte superior em tiras ou correias, fixados à sola por pregos, tachas, pinos e semelhantes | 35.0% | 工业产品税 (IPI):0.0% | 无 |
MX墨西哥 | 64022002 | Calzado para hombres o jóvenes, mujeres o jovencitas. | 30%* | 一般进口税 (IGI):30%* 一般出口税 (IGE):Ex. | 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。