WCO 分类路径
- 章36炸药、烟火制品
- 品目3606铁铈合金、引火合金及易燃材料制品AI 译
- 子目360610用于打火机灌装的液体或液化气燃料，容量不超过300立方厘米AI 译
- 国家码36061000- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3
36061000
"- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3"
HS 编码 36061000（第 36 章「炸药、烟火制品」；品目 3606「铁铈合金、引火合金及易燃材料制品」；子目 360610「用于打火机灌装的液体或液化气燃料，容量不超过300立方厘米」）在越南税则中对应"- Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3"。越南海关对该编码商品征收MFN 税率 30、优惠税率 20。法定计量单位为kg/liter。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 | 30 |
优惠税率 Preferential rate | 20 |
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% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| AKFTA | 0(-MY) |
| AHKFTA | 4% |
| EVFTA | 2,5 |
| UKVFTA | 2,5 |
| VIFTA | 14% |
| RCEP-A | 10% |
| RCEP-B | 10% |
| RCEP-C | 10% |
| RCEP-D | 10,9 |
| RCEP-E | 10% |
| RCEP-F | 10% |
同一 HS 6 位前缀 3606.10 在其他国家的税率对照