WCO 分类路径

章48纸及纸板
品目4811涂布、浸渍或表面处理的纸、纸板、纤维素絮纸及纤维素纤维网AI 译
子目481190其他纸、纸板、纤维素絮纸及纤维素纤维网AI 译
国家码48119020Indicator paper and paperboard, not being diagnostic reagent paper or paperboard, as follows:(a) in strips or rolls of a width not exceeding 15 cm;(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state

48119020

现行

"Indicator paper and paperboard, not being diagnostic reagent paper or paperboard, as follows:(a) in strips or rolls of a width not exceeding 15 cm;(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state"

HS 编码 48119020（第 48 章「纸及纸板」；品目 4811「涂布、浸渍或表面处理的纸、纸板、纤维素絮纸及纤维素纤维网」；子目 481190「其他纸、纸板、纤维素絮纸及纤维素纤维网」）在澳大利亚税则中对应"Indicator paper and paperboard, not being diagnostic reagent paper or paperboard, as follows:(a) in strips or rolls of a width not exceeding 15 cm;(b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state;(c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state"。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kg。目前有 2 项自贸协定优惠税率可适用于该编码。