WCO 分类路径
- 章54化学纤维长丝
- 品目5406零售包装人造长丝纱线(缝纫线除外)AI 译
- 子目540600零售包装的人造长丝纱线（非缝纫线）AI 译
- 国家码540600910(1)Containing more than 50 % by weight of synthetic fibres, of acetate fibres or of synthetic fibres and acetate fibres taken together
540600910
"(1)Containing more than 50 % by weight of synthetic fibres, of acetate fibres or of synthetic fibres and acetate fibres taken together"
HS 编码 540600910（第 54 章「化学纤维长丝」；品目 5406「零售包装人造长丝纱线(缝纫线除外)」；子目 540600「零售包装的人造长丝纱线（非缝纫线）」）在日本税则中对应"(1)Containing more than 50 % by weight of synthetic fibres, of acetate fibres or of synthetic fibres and acetate fibres taken together"。日本海关对该编码商品征收一般税率 7%、WTO 税率 5.8%。法定计量单位为KG。目前有 21 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 | 7% |
WTO 税率 WTO rate | 5.8% |
GSP 特惠税率 GSP rate | 4.64% |
自贸协定优惠税率
21 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| Mongolia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| RCEP_ASEAN_AU_NZ | Free |
| RCEP_Korea | Free |
| RCEP_China | 3.2% |
同一 HS 6 位前缀 5406.00 在其他国家的税率对照