WCO 分类路径
- 章54化学纤维长丝
- 品目5408人造纤维长丝机织物（包括品目5405材料制得的）
- 子目540832染色
- 国家码540832091(1)Containing more than 50 % by weight of acetate fibres, of synthetic fibres or of acetate fibres and synthetic fibres taken together, or having either the warp or the weft of such fibres
540832091
"(1)Containing more than 50 % by weight of acetate fibres, of synthetic fibres or of acetate fibres and synthetic fibres taken together, or having either the warp or the weft of such fibres"
HS 编码 540832091（第 54 章「化学纤维长丝」；品目 5408「人造纤维长丝机织物（包括品目5405材料制得的）」；子目 540832「染色」）在日本税则中对应"(1)Containing more than 50 % by weight of acetate fibres, of synthetic fibres or of acetate fibres and synthetic fibres taken together, or having either the warp or the weft of such fibres"。日本海关对该编码商品征收一般税率 8%、WTO 税率 6.6%。法定计量单位为SM, 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 | 8% |
WTO 税率 WTO rate | 6.6% |
GSP 特惠税率 GSP rate | 5.28% |
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_China | Free |
| RCEP_Korea | Free |
同一 HS 6 位前缀 5408.32 在其他国家的税率对照