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48025831- - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state

48025831

现行

"- - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state"

HS 编码 48025831（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 not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 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	法规依据
MFN 税率 MFN rate	30	官方税则
优惠税率 Preferential rate	20	官方税则
增值税 VAT	8/10	官方税则

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	生效期	法规
ACFTA	0%	30/12/2022	118/2022/NĐ-CP
ATIGA	0%	30/12/2022	126/2022/NĐ-CP
AJCEP	0%	30/12/2022	120/2022/NĐ-CP
AIFTA	0%	30/12/2022	122/2022/NĐ-CP
VCFTA	0%	30/12/2022	112/2022/NĐ-CP
VN-EAEU	0%	30/12/2022	113/2022/NĐ-CP
CPTPP	0%	30/12/2022	115/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
VJEPA	1%	30/12/2022	124/2022/NĐ-CP
AKFTA	32%	30/12/2022	119/2022/NĐ-CP
AANZFTA	3%	30/12/2022	121/2022/NĐ-CP
VKFTA	20%	30/12/2022	125/2022/NĐ-CP
AHKFTA	20%	30/12/2022	123/2022/NĐ-CP
EVFTA	2,5	30/12/2022	116/2022/NĐ-CP
UKVFTA	2,5	30/12/2022	117/2022/NĐ-CP
VIFTA	*	15/10/2024	131/2024/NĐ-CP
RCEP-A	10%	30/12/2022	129/2022/NĐ-CP
RCEP-B	10%	30/12/2022	129/2022/NĐ-CP
RCEP-C	10%	30/12/2022	129/2022/NĐ-CP
RCEP-D	10,9	30/12/2022	129/2022/NĐ-CP
RCEP-E	10%	30/12/2022	129/2022/NĐ-CP
RCEP-F	10%	30/12/2022	129/2022/NĐ-CP