WCO 分类路径
- 章41生皮及皮革
- 品目4112牛科或马科动物已深加工皮革
- 子目411200鞣制或坯制后加工的绵羊或羔羊革（不带毛，非4114项下）
- 国家码4112000000Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14.
4112000000
"Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14."
HS 编码 4112000000（第 41 章「生皮及皮革」；品目 4112「牛科或马科动物已深加工皮革」；子目 411200「鞣制或坯制后加工的绵羊或羔羊革（不带毛，非4114项下）」）在韩国税则中对应"Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14."。韩国海关对该编码商品征收MFN 税率 5、WTO 约束税率 0。法定计量单位为M2/KG。目前有 31 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
MFN 税率 MFN rate | 5 |
WTO 约束税率 WTO bound rate | 0 |
自贸协定优惠税率
31 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| AKFTA (ASEAN-Korea) | 0% |
| KAFTA (Korea-Australia) | 0% |
| CKFTA (Canada-Korea) / CPTPP | 0% |
| Korea-Central America (Costa Rica) | 0% |
| Korea-Central America (Honduras) | 0% |
| Korea-Central America (Nicaragua) | 0% |
| Korea-Central America (Panama) | 0% |
| Korea-Central America (El Salvador) | 0% |
| Korea-Chile | 0% |
| Korea-China | 0% |
| Korea-Colombia | 0% |
| Korea-EFTA | 0% |
| Korea-EU | 0% |
| Korea-UK | 0% |
| Korea-Indonesia (CEPA) | 0% |
| Korea-Israel | 0% |
| Korea-India (CEPA) | 0% |
| Korea-Cambodia | 0% |
| Korea-New Zealand | 0% |
| Korea-Peru | 0% |
| Korea-Philippines | 0% |
| RCEP (ASEAN) | 0% |
| RCEP (Australia) | 0% |
| RCEP (New Zealand) | 0% |
| Korea-Singapore | 0% |
| Korea-Turkey | 0% |
| KORUS (Korea-US) | 0% |
| Korea-Vietnam | 0% |
| RCEP | 0% |
| RCEP (China) | 2.5% |
| RCEP (Japan) | 2.5% |
同一 HS 6 位前缀 4112.00 在其他国家的税率对照