WCO 分类路径
- 章48纸及纸板
- 品目4823其他纸、纸板、纤维素絮胎及纤维素纤维网制品
- 子目482390其他
- 国家码48239081Paper and paperboard, whether or not embossed or perforated, weighing not more than 205 g/m2, as follows:(a) corrugated paper or paperboard;(b) kraft paper, creped or crinkled
48239081
"Paper and paperboard, whether or not embossed or perforated, weighing not more than 205 g/m2, as follows:(a) corrugated paper or paperboard;(b) kraft paper, creped or crinkled"
HS 编码 48239081(第 48 章「纸及纸板」;品目 4823「其他纸、纸板、纤维素絮胎及纤维素纤维网制品」;子目 482390「其他」)在澳大利亚税则中对应"Paper and paperboard, whether or not embossed or perforated, weighing not more than 205 g/m2, as follows:(a) corrugated paper or paperboard;(b) kraft paper, creped or crinkled"。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。
税率清单
| 类别 | 税率 |
|---|---|
一般税率 General rate | Free |
自贸协定优惠税率
2 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| IA-CEPA | Free |
| ChAFTA | Free |
同一 HS 6 位前缀 4823.90 在其他国家的税率对照