6403.20
章 64鞋靴、护腿
品目 6403橡胶、塑料、皮革或再生皮革底，皮革面的鞋靴
子目 640320皮革外底，鞋面为皮革带横跨脚背并环绕大脚趾的鞋靴
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 | 6403.20.00.00 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | Free | 第二栏税率:20% | 有 |
IN印度 | 64032011 | For men | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | 无 |
ID印度尼西亚 | 64032000 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 25.00 | 增值税 (PPN):12.00 所得税:10.00 | 有 |
MY马来西亚 | 6403200000 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 0% | 出口税率:0% 销售税 (SST):10% | 有 |
PH菲律宾 | 6403.20.00 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | — | 有 | |
TH泰国 | 64032000 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 100.00 | 有 | |
VN越南 | 64032000 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 45 | 优惠税率:30 增值税:8/10 | 有 |
JP日本 | 640320011 | -- For the quantity within the limits of an annual tariff quota stipulated every fiscal year by a Cabinet Order (hereinafter in this Chapter referred to as "the Pooled Quota") Note: The annual tariff quota shall be calculated on the basis of 12,019,000 pairs and in consideration of imported quantity in the preceding fiscal year (April-March), international market situations and other relevant conditions and include the following items: (1) Footwear (excluding footwear for gymnastics, athletics or similar activities and slippers) of subheadings 6403.20 to 6403.99; (2) Footwear (excluding slippers) of subheading 6404.19, with uppers containing furskin and leather in part; (3) Footwear (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers) of subheading 6404.20, with uppers containing furskin and leather in part or with outer soles of leather and uppers of leather in part; (4) Footwear (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers) of subheading 6405.10 or 6405.90, with uppers of leather in part and outer soles of leather; (5) Footwear (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers) of subheading 6405.90, with uppers containing furskin and leather in part and outer soles of rubber,plastics, leather or composition leather | 60% or 4,800 yen/pair, whichever is the greater | 暂定税率:24% WTO 税率:(24%) | 有 |
KR韩国 | 6403200000 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 13 | WTO 约束税率:0 | 有 |
AU澳大利亚 | 64032000 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | Free | 有 | |
BR巴西 | 64032000 | Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande | 35.0% | 工业产品税 (IPI):0.0% | 无 |
MX墨西哥 | 64032001 | Calzado con suela de cuero natural y parte superior de tiras de cuero natural que pasan por el empeine y rodean el dedo gordo. | 10%* | 一般进口税 (IGI):10%* 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。