WCO 分类路径
- 章48纸及纸板
- 品目4801成卷或成张新闻纸
- 子目480100每平方米重量不超过55克
- 国家码48010024- - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state
48010024
"- - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state"
HS 编码 48010024（第 48 章「纸及纸板」；品目 4801「成卷或成张新闻纸」；子目 480100「每平方米重量不超过55克」）在越南税则中对应"- - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state"。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。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 | 5/8/10 |
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% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| ACFTA | 5% |
| AKFTA | 32% |
| AANZFTA | 5% |
| AIFTA | * |
| VKFTA | 20% |
| VCFTA | 15% |
| AHKFTA | 20% |
| EVFTA | 2,5 |
| UKVFTA | 2,5 |
| VIFTA | 11.4% |
| RCEP-A | 20% |
| RCEP-B | 20% |
| RCEP-C | 20% |
| RCEP-D | 20% |
| RCEP-E | 20% |
| RCEP-F | 20% |
同一 HS 6 位前缀 4801.00 在其他国家的税率对照