WCO 分类路径
- 章97艺术品、古董
- 品目9704邮票、印花税票、邮戳、首日封及类似品
- 子目970400邮票、邮戳、首日封及类似品
- 国家码9704000000Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07.
9704000000
"Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07."
HS 编码 9704000000（第 97 章「艺术品、古董」；品目 9704「邮票、印花税票、邮戳、首日封及类似品」；子目 970400「邮票、邮戳、首日封及类似品」）在韩国税则中对应"Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07."。韩国海关对该编码商品征收MFN 税率 0、WTO 约束税率 0。法定计量单位为KG。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。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 | 0 |
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 (China) | 0% |
| RCEP (Japan) | 0% |
| RCEP (New Zealand) | 0% |
| Korea-Singapore | 0% |
| Korea-Turkey | 0% |
| KORUS (Korea-US) | 0% |
| Korea-Vietnam | 0% |
| RCEP | 0% |
出口管制
需许可证
문화유산의 보존 및 활용에 관한 법률
同一 HS 6 位前缀 9704.00 在其他国家的税率对照