WCO 分类路径
- 章26矿砂、矿渣及矿灰
- 品目2619钢铁制造的炉渣、浮渣、氧化皮及其他废料AI 译
- 子目261900钢铁制造炉渣、浮渣、氧化皮等废渣（粒化炉渣除外）AI 译
- 国家码26190000Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel
26190000
"Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel"
HS 编码 26190000（第 26 章「矿砂、矿渣及矿灰」；品目 2619「钢铁制造的炉渣、浮渣、氧化皮及其他废料」；子目 261900「钢铁制造炉渣、浮渣、氧化皮等废渣（粒化炉渣除外）」）在越南税则中对应"Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel"。越南海关对该编码商品征收MFN 税率 15、优惠税率 10。法定计量单位为kg。目前有 22 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 | 15 |
优惠税率 Preferential rate | 10 |
增值税 VAT | 8/10 |
自贸协定优惠税率
22 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| AHKFTA | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| VIFTA | 5.7% |
同一 HS 6 位前缀 2619.00 在其他国家的税率对照