WCO 分类路径
- 章48纸及纸板
- 品目4820纸或纸板制账簿、笔记本、文具、样品簿、集藏簿及书皮
- 子目482010登记簿、账簿、笔记本、日记本及类似品
- 国家码48201000- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
48201000
"- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles"
HS 编码 48201000（第 48 章「纸及纸板」；品目 4820「纸或纸板制账簿、笔记本、文具、样品簿、集藏簿及书皮」；子目 482010「登记簿、账簿、笔记本、日记本及类似品」）在越南税则中对应"- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles"。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 (-KH, 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 4820.10 在其他国家的税率对照