WCO 分类路径
- 章22饮料、酒及醋
- 品目2203加糖、加味水及其他非酒精饮料（不包括品目2009的果汁等）
- 子目220300麦芽酿造的啤酒
- 国家码22030071Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol
22030071
"Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol"
HS 编码 22030071（第 22 章「饮料、酒及醋」；品目 2203「加糖、加味水及其他非酒精饮料（不包括品目2009的果汁等）」；子目 220300「麦芽酿造的啤酒」）在澳大利亚税则中对应"Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol"。澳大利亚海关对该编码商品征收一般税率 $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15。法定计量单位为L aland L。目前有 2 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
一般税率 General rate | $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 NZ/PG/FI/DC/LDC/SG: $10.57/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15 |
自贸协定优惠税率
2 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| IA-CEPA | Free |
| ChAFTA | Free |
同一 HS 6 位前缀 2203.00 在其他国家的税率对照