WCO 分类路径

章27矿物燃料、矿物油
品目2715以天然沥青、石油沥青等为基料的混合物AI 译
子目271500聚氨酯焦油涂料AI 译
国家码27150000BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT-BACKS)

27150000

现行

"BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT-BACKS)"

HS 编码 27150000（第 27 章「矿物燃料、矿物油」；品目 2715「以天然沥青、石油沥青等为基料的混合物」；子目 271500「聚氨酯焦油涂料」）在澳大利亚税则中对应"BITUMINOUS MIXTURES BASED ON NATURAL ASPHALT, ON NATURAL BITUMEN, ON PETROLEUM BITUMEN, ON MINERAL TAR OR ON MINERAL TAR PITCH (FOR EXAMPLE, BITUMINOUS MASTICS, CUT-BACKS)"。澳大利亚海关对该编码商品征收一般税率 5%DCS:4%CA:FreeDCT: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。