WCO 分类路径
- 章38杂项化学产品
- 品目3806松香、树脂酸及其衍生物；松香精、松香油及熔化树胶AI 译
- 子目380620松香、树脂酸或其衍生物的盐，松香加合物的盐除外AI 译
- 国家码38062000- Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts
38062000
"- Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts"
HS 编码 38062000（第 38 章「杂项化学产品」；品目 3806「松香、树脂酸及其衍生物；松香精、松香油及熔化树胶」；子目 380620「松香、树脂酸或其衍生物的盐，松香加合物的盐除外」）在越南税则中对应"- Salts of rosin, of resin acids or of derivatives of rosin or resin acids, other than salts of rosin adducts"。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 23 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
23 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% |
| VNCU | 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 | 3.5% |
同一 HS 6 位前缀 3806.20 在其他国家的税率对照