WCO 分类路径
- 章48纸及纸板
- 品目4811涂布、浸渍或表面处理的纸、纸板、纤维素絮纸及纤维素纤维网AI 译
- 子目481159塑料涂布、浸渍或覆盖的纸及纸板（不包括粘合剂）AI 译
- 国家码48115920- - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products
48115920
"- - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products"
HS 编码 48115920（第 48 章「纸及纸板」；品目 4811「涂布、浸渍或表面处理的纸、纸板、纤维素絮纸及纤维素纤维网」；子目 481159「塑料涂布、浸渍或覆盖的纸及纸板（不包括粘合剂）」）在越南税则中对应"- - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products"。越南海关对该编码商品征收MFN 税率 4.5、优惠税率 3。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 | 4.5 |
优惠税率 Preferential rate | 3 |
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% |
| 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% |
| AIFTA | 5% |
| VIFTA | 2.1% |
同一 HS 6 位前缀 4811.59 在其他国家的税率对照