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480269其他纸及纸板，机械或化学机械浆含量>10%AI 译
- 国家码48026911- - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
48026911
"- - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state"
HS 编码 48026911（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 480269「其他纸及纸板，机械或化学机械浆含量>10%」）在越南税则中对应"- - - - 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。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 | 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% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| ACFTA | 5% |
| VJEPA | 1% |
| AKFTA | 5% |
| VKFTA | 0/5 |
| AHKFTA | 20% |
| EVFTA | 2,5 |
| UKVFTA | 2,5 |
| VIFTA | 8% |
| RCEP-A | 20% |
| RCEP-B | 20% |
| RCEP-C | 20% |
| RCEP-D | 20% |
| RCEP-E | 20% |
| RCEP-F | 20% |
合规与管制
1 项进口管理规定 / 禁限 / 许可证要求
HH chỉ định cơ sỏ in, đúc tiền
07/2023/TT-NHNN
法规约束
同一 HS 6 位前缀 4802.69 在其他国家的税率对照