WCO 分类路径

章18可可及可可制品
品目1806巧克力及其他含可可的食品
子目180620其他块状、液态、糊状、粉状、粒状或其他散装可可制品，每件净重超2千克
国家码18062000Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

18062000

现行

"Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg"

HS 编码 18062000（第 18 章「可可及可可制品」；品目 1806「巧克力及其他含可可的食品」；子目 180620「其他块状、液态、糊状、粉状、粒状或其他散装可可制品，每件净重超2千克」）在澳大利亚税则中对应"Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg"。澳大利亚海关对该编码商品征收一般税率 5%。法定计量单位为kg。目前有 2 项自贸协定优惠税率可适用于该编码。