澳大利亚 · 第 87· 214 条目
§87非铁道车辆
本章品目（4 位 WCO 统一）
16 个品目
8701拖拉机→8702载客十人或十人以上机动车辆→8703轿车及主要载人机动车辆→8704载货机动车辆→8705特种用途机动车辆→8706装有发动机的底盘→8707车身(包括驾驶室)→8708机动车辆的零件、附件→8709工厂、仓库等短途运输用机动工业车辆；站台牵引车及其零件→8710工厂、仓库等短途运输用机动工业车辆；站台牵引车及其零件→8711摩托车（包括轻便摩托车）及装有辅助发动机的脚踏车，不论是否装有边车→8712自行车及其他非机动脚踏车（包括送货三轮车）→8713残疾人用车，不论是否装有发动机或其他机械驱动装置→8714税目8711至8713所列车辆的零件、附件→8715婴儿车及其零件→8716挂车及半挂车；其他非机械驱动车辆；上述车辆的零件→
澳大利亚 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 87011000 | Single axle tractors | Free | → |
| 87012100 | With only compression‑ignition internal combustion piston engine (diesel or semi‑diesel) | 5%CA:Free | → |
| 87012200 | With both compression‑ignition internal combustion piston engine (diesel or semi‑diesel) and electric motor as motors for propulsion | 5%CA:Free | → |
| 87012300 | With both spark‑ignition internal combustion piston engine and electric motor as motors for propulsion | 5%CA:Free | → |
| 87012400 | With only electric motor for propulsion | 5%CA:Free | → |
| 87013000 | Track-laying tractors | Free | → |
| 87019111 | Goods, as follows:(a) having an engine power of 15 kW or greater;(b) having an engine power less than 15 kW with a single power take-off, rear axle mounted and rear facing and having rear hydraulic lift 3 point linkage | Free | → |
| 87019119 | Other | 5% | → |
| 87019190 | Other | 5% CA:Free | → |
| 87019210 | Agricultural tractors | Free | → |
| 87019290 | Other | Free | → |
| 87019310 | Agricultural tractors | Free | → |
| 87019390 | Other | Free | → |
| 87019410 | Agricultural tractors | Free | → |
| 87019490 | Other | Free | → |
| 87019510 | Agricultural tractors | Free | → |
| 87019590 | Other | Free | → |
| 87021010 | Goods, as follows:(a) g.v.w. exceeding 3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87021090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87022010 | Goods, as follows:(a) g.v.w. exceeding 3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87022090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87023010 | Goods, as follows:(a) g.v.w. exceeding 3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87023090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87024010 | Goods, as follows:(a) g.v.w. exceeding 3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87024090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87029010 | Goods, as follows:(a) g.v.w. exceeding 3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87029090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87031000 | Vehicles specially designed for travelling on snow; golf cars and similar vehicles | 5%CA:Free | → |
| 87032119 | Other | 5%CA:Free | → |
| 87032120 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87032190 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87032211 | Used or second-hand vehicles | 5%CA:Free | → |
| 87032219 | Other | 5%CA:Free | → |
| 87032220 | Goods, NSA, as follows:(a) g.v.w. exceeding 3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87032290 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87032311 | Used or secondhand vehicles | 5%CA:Free | → |
| 87032319 | Other | 5%CA:Free | → |
| 87032320 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87032390 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87032411 | Used or second-hand vehicles | 5%CA:Free | → |
| 87032419 | Other | 5%CA:Free | → |
| 87032420 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87032490 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87033111 | Used or second-hand vehicles | 5%CA:Free | → |
| 87033119 | Other | 5%CA:Free | → |
| 87033120 | Goods, NSA, as follows:(a) g.v.w. exceeding 3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87033190 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87033211 | Used or second-hand vehicles | 5%CA:Free | → |
| 87033219 | Other | 5%CA:Free | → |
| 87033220 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87033290 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87033311 | Used or second-hand vehicles | 5%CA:Free | → |
| 87033319 | Other | 5%CA:Free | → |
| 87033320 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87033390 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87034011 | Used or second-hand vehicles | 5%CA:Free | → |
| 87034019 | Other | 5%CA:Free | → |
| 87034020 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87034090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87035011 | Used or second-hand vehicles | 5%CA:Free | → |
| 87035019 | Other | 5%CA:Free | → |
| 87035020 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87035090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87036011 | Used or second-hand vehicles | 5%CA:Free | → |
| 87036012 | Goods, NSA, with a value less than the fuel efficient car limit for the goods as defined in Additional Note 6 to this Chapter | Free | → |
| 87036019 | Other | 5%CA:Free | → |
| 87036020 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87036090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87037011 | Used or second-hand vehicles | 5%CA:Free | → |
| 87037012 | Goods, NSA, with a value less than the fuel efficient car limit for the goods as defined in Additional Note 6 to this Chapter | Free | → |
| 87037019 | Other | 5%CA:Free | → |
| 87037020 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87037090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87038011 | Used or second-hand vehicles | 5%CA:Free | → |
| 87038012 | Goods, NSA, with a value less than the fuel efficient car limit for the goods as defined in Additional Note 6 to this Chapter | Free | → |
| 87038019 | Other | 5%CA:Free | → |
| 87038020 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87038090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87039011 | Used or second-hand vehicles | 5%CA:Free | → |
| 87039012 | Goods, NSA, with an electric motor for propulsion, capable of being charged by plugging to external source of electric power, and with a value less than the fuel efficient car limit for the goods as defined in Additional Note 6 to this Chapter | Free | → |
| 87039020 | Goods, NSA, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87039090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87041000 | Dumpers designed for off-highway use | 5%CA:Free | → |
| 87042110 | Goods, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87042190 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87042200 | g.v.w. exceeding 5 t but not exceeding 20 t | 5%CA:Free | → |
| 87042300 | g.v.w. exceeding 20 t | 5%CA:Free | → |
| 87043190 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87043200 | g.v.w. exceeding 5 t | 5%CA:Free | → |
| 87044110 | Goods, as follows:(a) g.v.w. exceeding3.5 t;(b) g.v.w. not exceeding 3.5 t, assembled | 5%CA:Free | → |
| 87044190 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87044200 | g.v.w. exceeding 5 t but not exceeding 20 t | 5%CA:Free | → |
| 87044300 | g.v.w. exceeding 20 t | 5%CA:Free | → |
| 87045200 | g.v.w. exceeding 5 t | 5%CA:Free | → |
| 87046010 | Assembled | 5%CA:Free | → |
| 87046090 | Other | 5%DCS:4%CA:FreeDCT:5% | → |
| 87049010 | Assembled | 5%CA:Free | → |
| 87051000 | Crane lorries | 5% | → |
| 87052000 | Mobile drilling derricks | 5% | → |
| 87053000 | Fire fighting vehicles | 5% | → |
| 87054000 | Concrete-mixer lorries | 5% | → |
| 87059000 | Other | 5% | → |
| 87060010 | For use in the assembly or manufacture of passenger motor vehicles | 5% CA:Free | → |
| 87060091 | Of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87060099 | Other | 5% CA:Free | → |
| 87071010 | For use in the assembly or manufacture of passenger motor vehicles | 5% CA:Free | → |
| 87071091 | Of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87071099 | Other | 5% CA:Free | → |
| 87079010 | Of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87079090 | Other | 5% CA:Free | → |
| 87081010 | Of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87081090 | Other | 5% CA:Free | → |
| 87082110 | Of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87082190 | Other | 5% CA:Free | → |
| 87082210 | For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free | → |
| 87082291 | Of a kind used as components in passenger motor vehicles | 5%CA:Free | → |
| 87082299 | Other | 5%CA:Free | → |
| 87082930 | For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free | → |
| 87082991 | Of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87083011 | For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free | → |
| 87083012 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87083019 | Other | 5% CA:Free | → |
| 87083091 | For the tractors of 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90 or 8701.95.90, other than tractors for dumpers | 5% | → |
| 87083092 | For the tractors of 8701.10.00, 8701.30.00, 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 | Free | → |
| 87083093 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87083099 | Other | 5% CA:Free | → |
| 87084041 | For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free | → |
| 87084042 | Other, for use in the assembly or manufacture of passenger motor vehicles | 5% CA:Free | → |
| 87084043 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87084049 | Other | 5% CA:Free | → |
| 87084051 | For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free | → |
| 87084052 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87084059 | Other | 5% CA:Free | → |
| 87085041 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87085042 | Other, for use in the assembly or manufacture of passenger motor vehicles | 5% CA:Free | → |
| 87085043 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87085049 | Other | 5% CA:Free | → |
| 87085051 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87085052 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87085059 | Other | 5% CA:Free | → |
| 87085061 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87085062 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87085069 | Other | 5% CA:Free | → |
| 87087030 | For the tractors of 8701.10.00 or8701.9, other than tractors for dumpers | Free | → |
| 87087091 | Of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87087099 | Other | 5% CA:Free | → |
| 87088041 | For the tractors of 8701.10.00, 8701.30.00 or 8701.9, other than tractors for dumpers | Free | → |
| 87088042 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87088049 | Other | 5% CA:Free | → |
| 87088091 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87088092 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87088099 | Other | 5% CA:Free | → |
| 87089131 | For the tractors of 8701.91.90, 8701.92.90, 8701.93.90, 8701.94.90, or 8701.95.90, other than tractors for dumpers | 5% | → |
| 87089132 | For the tractors of 8701.10.00, 8701.30.00, 8701.91.1, 8701.92.10, 8701.93.10, 8701.94.10 or 8701.95.10 | Free | → |
| 87089133 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87089139 | Other | 5% CA:Free | → |
| 87089141 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87089142 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87089149 | Other | 5% CA:Free | → |
| 87089241 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87089242 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87089249 | Other | 5% CA:Free | → |
| 87089251 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87089252 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87089259 | Other | 5% CA:Free | → |
| 87089320 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87089330 | Other, for use in the assembly or manufacture of passenger motor vehicles | 5% CA:Free | → |
| 87089391 | Of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87089399 | Other | 5% CA:Free | → |
| 87089441 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87089442 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87089449 | Other | 5% CA:Free | → |
| 87089451 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87089452 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87089459 | Other | 5% CA:Free | → |
| 87089510 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87089520 | Other, of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87089590 | Other | 5% CA:Free | → |
| 87089920 | For the tractors of 8701.10.00, 8701.30.00 or8701.9, other than tractors for dumpers | Free | → |
| 87089930 | Chassis, for use in the assembly or manufacture of passenger motor vehicles | 5% CA:Free | → |
| 87089991 | Of a kind used as components in passenger motor vehicles | 5% CA:Free | → |
| 87089999 | Other | 5% CA:Free | → |
| 87091100 | Electrical | 5% | → |
| 87091900 | Other | 5% | → |
| 87099000 | Parts | Free | → |
| 87100000 | TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES | Free | → |
| 87111000 | With internal combustion piston engine of a cylinder capacity not exceeding 50 cm3 | Free | → |
| 87112000 | With internal combustion piston engine of a cylinder capacity exceeding 50 cm3but not exceeding 250 cm3 | Free | → |
| 87113000 | With internal combustion piston engine of a cylinder capacity exceeding 250 cm3but not exceeding 500 cm3 | Free | → |
| 87114000 | With internal combustion piston engine of a cylinder capacity exceeding 500 cm3but not exceeding 800 cm3 | Free | → |
| 87115000 | With internal combustion piston engine of a cylinder capacity exceeding 800 cm3 | Free | → |
| 87116000 | With electric motor for propulsion | 5%DCS: 4% DCT: 5% | → |
| 87119000 | Other | 5%DCS:4%DCT:5% | → |
| 87120000 | BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED | 5% | → |
| 87131000 | Not mechanically propelled | Free | → |
| 87139000 | Other | Free | → |
| 87141010 | Exhaust systems and parts thereof | 5% | → |
| 87141090 | Other | Free | → |
| 87142000 | Of carriages for disabled persons | Free | → |
| 87149100 | Frames and forks, and parts thereof | 5% | → |
| 87149200 | Wheel rims and spokes | Free | → |
| 87149300 | Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels | Free | → |
| 87149400 | Brakes, including coaster braking hubs and hub brakes, and parts thereof | Free | → |
| 87149500 | Saddles | Free | → |
| 87149600 | Pedals and crank-gear, and parts thereof | Free | → |
| 87149900 | Other | Free | → |
| 87150000 | BABY CARRIAGES AND PARTS THEREOF | Free | → |
| 87161000 | Trailers and semi-trailers of the caravan type, for housing or camping | 5% | → |
| 87162000 | Self-loading or self-unloading trailers and semi-trailers for agricultural purposes | 5% | → |
| 87163100 | Tanker trailers and tanker semi-trailers | Free | → |
| 87163900 | Other | 5% | → |
| 87164000 | Other trailers and semi-trailers | 5% | → |
| 87168000 | Other vehicles | 5% | → |
| 87169000 | Parts | 5% CA:Free | → |