8304.00
章 83杂项贱金属制品
品目 8304贱金属附件、配件、帽架、脚轮及闭门器。
子目 830400贱金属制文件柜、卡片柜及类似办公或桌面设备
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 | 8304.00.00.00 | Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403 | 3.9% | 第二栏税率:45% | 有 |
IN印度 | 83040000 | FILING, CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF HEADING 9403 | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | 无 |
ID印度尼西亚 | 83040010 | - Filing cabinets and card-index cabinets | 10.00 | 增值税 (PPN):12.00 | 有 |
MY马来西亚 | 8304001000 | - Filing cabinets and card-index cabinets | 25% | 出口税率:0% 销售税 (SST):10% | 有 |
PH菲律宾 | 8304.00.10 | - Filing cabinets and card-index cabinets | — | 有 | |
TH泰国 | 83040010 | Filing cabinets and card-index cabinets | 40.00 | 有 | |
VN越南 | 83040010 | - Filing cabinets and card-index cabinets | 37.5 | 优惠税率:25 增值税:8/10 | 有 |
JP日本 | 830400000 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office -stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. | 4.6% | WTO 税率:3.1% GSP 特惠税率:Free | 有 |
KR韩国 | 8304000000 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. | 8 | WTO 约束税率:0 | 有 |
AU澳大利亚 | 83040000 | FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF 9403 | 5% | 有 | |
BR巴西 | 83040000 | Classificadores, fichários (ficheiros), caixas de classificação, porta-cópias, porta-canetas, porta-carimbos e artigos semelhantes, de escritório, de metais comuns, excluindo os móveis de escritório da posição 94.03. | 14.4% | 工业产品税 (IPI):6.5% | 无 |
MX墨西哥 | 83040001 | Porta papel movible y graduable, para copia directa del mecanógrafo. | 15 | 一般进口税 (IGI):15 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。