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480269其他纸及纸板，机械或化学机械浆含量>10%
国家码48026943Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:(a) weighing more than 57 g/m2; or(b) having an ash content by weight of more than 8%

48026943

现行

"Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:(a) weighing more than 57 g/m2; or(b) having an ash content by weight of more than 8%"

HS 编码 48026943（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 480269「其他纸及纸板，机械或化学机械浆含量>10%」）在澳大利亚税则中对应"Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows:(a) weighing more than 57 g/m2; or(b) having an ash content by weight of more than 8%"。澳大利亚海关对该编码商品征收一般税率 5%CA:2.5%。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。