WCO 分类路径
- 章47木浆、回收纸
- 品目4707再生(废碎)纸或纸板AI 译
- 子目470730主要由机械浆制成的纸或纸板AI 译
- 国家码47073000- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
47073000
"- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)"
HS 编码 47073000（第 47 章「木浆、回收纸」；品目 4707「再生(废碎)纸或纸板」；子目 470730「主要由机械浆制成的纸或纸板」）在越南税则中对应"- Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)"。越南海关对该编码商品征收MFN 税率 5、优惠税率 0。法定计量单位为kg。该商品涉及 1 项进口管理规定或禁限措施，详见合规章节。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 | 5 |
优惠税率 Preferential rate | 0 |
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% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| AHKFTA | 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% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
Phế liệu được phép NK từ nước ngoài làm NLSX
13/2023/QĐ-TTg
法规约束
同一 HS 6 位前缀 4707.30 在其他国家的税率对照