WCO 分类路径
- 章87非铁道车辆
- 品目8712自行车及其他非机动脚踏车（包括送货三轮车）
- 子目871200竞赛用自行车
- 国家码8712.00.25.00If weighing less than 16.3 kg complete without accessories and not designed for use with tires having a cross-sectional diameter exceeding 4.13 cm
8712.00.25.00
"If weighing less than 16.3 kg complete without accessories and not designed for use with tires having a cross-sectional diameter exceeding 4.13 cm"
HS 编码 8712.00.25.00（第 87 章「非铁道车辆」；品目 8712「自行车及其他非机动脚踏车（包括送货三轮车）」；子目 871200「竞赛用自行车」）在美国税则中对应"If weighing less than 16.3 kg complete without accessories and not designed for use with tires having a cross-sectional diameter exceeding 4.13 cm"。美国海关对该编码商品征收最惠国税率 (MFN) 5.5%、第二栏税率 30%。法定计量单位为No.。目前有 18 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 | 5.5% |
第二栏税率 Column 2 rate | 30% |
自贸协定优惠税率
18 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 |
| E | Free |
| IL | Free |
| JO | Free |
| KR | Free |
| MA | Free |
| OM | Free |
| P | Free |
| PA | Free |
| PE | Free |
| S | Free |
| SG | Free |
| JP | 2.75% |
同一 HS 6 位前缀 8712.00 在其他国家的税率对照