WCO 分类路径
- 章45软木及其制品
- 品目4504凝聚软木(不论是否含有粘合剂)及其制品AI 译
- 子目450410块、板、片、带；各种形状的瓦；实心圆柱体，包括圆盘AI 译
- 国家码45041000- Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs
45041000
"- Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs"
HS 编码 45041000（第 45 章「软木及其制品」；品目 4504「凝聚软木(不论是否含有粘合剂)及其制品」；子目 450410「块、板、片、带；各种形状的瓦；实心圆柱体，包括圆盘」）在越南税则中对应"- Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs"。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 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 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% |
| AKFTA | 0(-LA) |
| VIFTA | 7% |
同一 HS 6 位前缀 4504.10 在其他国家的税率对照