WCO 分类路径
- 章39塑料及其制品
- 品目3923塑料制浴缸、淋浴器、盥洗盆、坐便器及类似卫生洁具AI 译
- 子目392310箱、盒、板条箱及类似品AI 译
- 国家码39231020- - Other, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles
39231020
"- - Other, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles"
HS 编码 39231020（第 39 章「塑料及其制品」；品目 3923「塑料制浴缸、淋浴器、盥洗盆、坐便器及类似卫生洁具」；子目 392310「箱、盒、板条箱及类似品」）在越南税则中对应"- - Other, specially shaped or fitted for the conveyance or packing of semiconductor wafers, masks, or reticles"。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/unit。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 |
|---|---|
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| EVFTA | 0% |
| UKVFTA | 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, ID, MY, MM) |
| AKFTA | 0(-KH, ID, PH) |
| VCFTA | 1% |
| AHKFTA | 2% |
同一 HS 6 位前缀 3923.10 在其他国家的税率对照