WCO 分类路径
- 章48纸及纸板
- 品目4810涂布高岭土或其他无机物质的纸及纸板AI 译
- 子目481032化学法漂白木浆纸，克重>150克/平方米AI 译
- 国家码48103230- - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state
48103230
"- - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state"
HS 编码 48103230（第 48 章「纸及纸板」；品目 4810「涂布高岭土或其他无机物质的纸及纸板」；子目 481032「化学法漂白木浆纸，克重>150克/平方米」）在越南税则中对应"- - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state"。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 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| AHKFTA | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| VIFTA | 3.5% |
同一 HS 6 位前缀 4810.32 在其他国家的税率对照