WCO 分类路径
- 章48纸及纸板
- 品目4802未涂布书写印刷用纸及纸板;手工纸板AI 译
- 子目480258其他纸及纸板，机械或化学机械法纤维含量≤10%AI 译
- 国家码48025821- - - - In rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state
48025821
"- - - - In rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state"
HS 编码 48025821（第 48 章「纸及纸板」；品目 4802「未涂布书写印刷用纸及纸板;手工纸板」；子目 480258「其他纸及纸板，机械或化学机械法纤维含量≤10%」）在越南税则中对应"- - - - In rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less 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 | 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 | 0 (-CN) |
| AKFTA | 32% |
| AANZFTA | 5% |
| AIFTA | * |
| VKFTA | 20% |
| VCFTA | * |
| AHKFTA | * |
| EVFTA | 2,5 |
| UKVFTA | 2,5 |
| VIFTA | * |
| RCEP-A | 20% |
| RCEP-B | 20% |
| RCEP-C | * |
| RCEP-D | 20% |
| RCEP-E | 20% |
| RCEP-F | 20% |
同一 HS 6 位前缀 4802.58 在其他国家的税率对照