WCO 分类路径
- 章48纸及纸板
- 品目4805其他未涂布纸及纸板(未经本章注释三规定以外加工)AI 译
- 子目480591克重≤150克/平方米AI 译
- 国家码48059110- - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6%
48059110
"- - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6%"
HS 编码 48059110（第 48 章「纸及纸板」；品目 4805「其他未涂布纸及纸板(未经本章注释三规定以外加工)」；子目 480591「克重≤150克/平方米」）在越南税则中对应"- - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6%"。越南海关对该编码商品征收MFN 税率 7.5、优惠税率 5。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 | 7.5 |
优惠税率 Preferential rate | 5 |
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% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| ACFTA | 0 (-CN) |
| AKFTA | 0(-MY) |
| AHKFTA | * |
| VIFTA | 2.9% |
| RCEP-A | 3,3 |
| RCEP-B | 3,3 |
| RCEP-C | * |
| RCEP-D | 3,4 |
| RCEP-E | 3,3 |
| RCEP-F | 3,3 |
同一 HS 6 位前缀 4805.91 在其他国家的税率对照