WCO 分类路径
- 章48纸及纸板
- 品目4819纸、纸板等制箱、盒、袋等包装容器及办公用品AI 译
- 子目481960办公室、商店等用文件盒、信件盘、储物盒及类似品AI 译
- 国家码48196000- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like
48196000
"- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like"
HS 编码 48196000（第 48 章「纸及纸板」；品目 4819「纸、纸板等制箱、盒、袋等包装容器及办公用品」；子目 481960「办公室、商店等用文件盒、信件盘、储物盒及类似品」）在越南税则中对应"- Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like"。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/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 | 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% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| ACFTA | 0 (-CN) |
| AHKFTA | * |
| EVFTA | 2,5 |
| UKVFTA | 2,5 |
| VIFTA | 8% |
| RCEP-A | 15% |
| RCEP-B | 20% |
| RCEP-C | * |
| RCEP-D | 20% |
| RCEP-E | 20% |
| RCEP-F | 20% |
同一 HS 6 位前缀 4819.60 在其他国家的税率对照