WCO 分类路径

章48纸及纸板
品目4802未涂布书写印刷用纸及纸板;手工纸板
子目480262其他纸及纸板，机械或化学机械法纤维含量>10%
国家码48026230Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.62.4, as follows:(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;(b) containing not less than 70% of mechanical wood pulp; and(c) weighing 40 g/m2or more but not more than 62 g/m2

48026230

现行

"Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.62.4, as follows:(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;(b) containing not less than 70% of mechanical wood pulp; and(c) weighing 40 g/m2or more but not more than 62 g/m2"

HS 编码 48026230（第 48 章「纸及纸板」；品目 4802「未涂布书写印刷用纸及纸板;手工纸板」；子目 480262「其他纸及纸板，机械或化学机械法纤维含量>10%」）在澳大利亚税则中对应"Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.62.4, as follows:(a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2;(b) containing not less than 70% of mechanical wood pulp; and(c) weighing 40 g/m2or more but not more than 62 g/m2"。澳大利亚海关对该编码商品征收一般税率 Free。法定计量单位为t。目前有 2 项自贸协定优惠税率可适用于该编码。