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
子目481190其他纸、纸板、纤维素絮纸及纤维素纤维网
国家码48119040Goods, as follows, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state:(a) cast coated paper and paperboard;(b) enamelled blotting paper and paperboard;(c) flock coated, marbled and leatherette paper;(d) indicator paper and paperboard, NSA;(e) parchment paper and paperboard, greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, but excluding coated paper and paperboard

48119040

现行

"Goods, as follows, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state:(a) cast coated paper and paperboard;(b) enamelled blotting paper and paperboard;(c) flock coated, marbled and leatherette paper;(d) indicator paper and paperboard, NSA;(e) parchment paper and paperboard, greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, but excluding coated paper and paperboard"

HS 编码 48119040（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"Goods, as follows, in strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm, in the unfolded state:(a) cast coated paper and paperboard;(b) enamelled blotting paper and paperboard;(c) flock coated, marbled and leatherette paper;(d) indicator paper and paperboard, NSA;(e) parchment paper and paperboard, greaseproof paper and paperboard, and imitations thereof, and glazed transparent paper, but excluding coated paper and paperboard"。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。