WCO 分类路径
- 章48纸及纸板
- 品目4817纸或纸板制信封、信卡、明信片、文具盒及文具组合AI 译
- 子目481730纸或纸板制文具盒、袋、夹及文具套装AI 译
- 国家码48173000- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
48173000
"- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery"
HS 编码 48173000（第 48 章「纸及纸板」；品目 4817「纸或纸板制信封、信卡、明信片、文具盒及文具组合」；子目 481730「纸或纸板制文具盒、袋、夹及文具套装」）在越南税则中对应"- Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery"。越南海关对该编码商品征收MFN 税率 37.5、优惠税率 25。法定计量单位为kg/unit。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 | 37.5 |
优惠税率 Preferential rate | 25 |
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% |
| AKFTA | 0% |
| AANZFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| ACFTA | 0 (-CN) |
| AIFTA | 5% |
| AHKFTA | * |
| EVFTA | 3,1 |
| UKVFTA | 3,1 |
| VIFTA | 17.5% |
| RCEP-A | 25% |
| RCEP-B | 25% |
| RCEP-C | * |
| RCEP-D | 25% |
| RCEP-E | 25% |
| RCEP-F | 25% |
同一 HS 6 位前缀 4817.30 在其他国家的税率对照