WCO 分类路径
- 章27矿物燃料、矿物油
- 品目2710石油及沥青矿物油（原油除外）；含油制剂；废油
- 国家码2710.12.45Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound
2710.12.45
"Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound"
HS 编码 2710.12.45（第 27 章「矿物燃料、矿物油」；品目 2710「石油及沥青矿物油（原油除外）；含油制剂；废油」）在美国税则中对应"Mixtures of hydrocarbons not elsewhere specified or included, which contain by weight not over 50 percent of any single hydrocarbon compound"。美国海关对该编码商品征收最惠国税率 (MFN) 10.5¢/bbl、第二栏税率 21¢/bbl。目前有 17 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
最惠国税率 (MFN) MFN rate | 10.5¢/bbl |
第二栏税率 Column 2 rate | 21¢/bbl |
自贸协定优惠税率
17 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| A+ | Free |
| AU | Free |
| BH | Free |
| CL | Free |
| CO | Free |
| D | Free |
| IL | Free |
| JO | Free |
| KR | Free |
| MA | Free |
| OM | Free |
| P | Free |
| PA | Free |
| PE | Free |
| R | Free |
| S | Free |
| SG | Free |
同一 HS 6 位前缀 2710.12 在其他国家的税率对照