WCO 分类路径

章39塑料及其制品
品目3923塑料制浴缸、淋浴器、盥洗盆、坐便器及类似卫生洁具AI 译
子目392310箱、盒、板条箱及类似品AI 译
国家码39231010Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles

39231010

现行

"Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles"

HS 编码 39231010（第 39 章「塑料及其制品」；品目 3923「塑料制浴缸、淋浴器、盥洗盆、坐便器及类似卫生洁具」；子目 392310「箱、盒、板条箱及类似品」）在澳大利亚税则中对应"Boxes, cases, crates and similar articles, of plastic, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks or reticles"。澳大利亚海关对该编码商品征收一般税率 5%CA:FreeFrom 1 July 2018: 2.5%CA: FreeFrom 1 July 2019: Free。法定计量单位为kg。目前有 1 项自贸协定优惠税率可适用于该编码。