WCO 分类路径
- 章32染料、颜料、油漆
- 品目3214玻璃油灰、嫁接油灰、树脂水泥、填缝剂、胶粘剂及非耐火表面处理剂
- 子目321410油灰、胶泥、填缝剂及其他胶粘剂
- 国家码32141000- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings
32141000
"- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings"
HS 编码 32141000（第 32 章「染料、颜料、油漆」；品目 3214「玻璃油灰、嫁接油灰、树脂水泥、填缝剂、胶粘剂及非耐火表面处理剂」；子目 321410「油灰、胶泥、填缝剂及其他胶粘剂」）在越南税则中对应"- Glaziers' putty, grafting putty, resin cements, caulking compounds and other mastics; painters' fillings"。越南海关对该编码商品征收MFN 税率 7.5、优惠税率 5。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 | 7.5 |
优惠税率 Preferential rate | 5 |
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 |
|---|---|
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| VIFTA | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| ACFTA | 0 (-KH, TH) |
| AHKFTA | 1% |
| EVFTA | 0,6 |
| UKVFTA | 0,6 |
同一 HS 6 位前缀 3214.10 在其他国家的税率对照