WCO 分类路径
- 章49印刷品
- 品目4909印刷或有插图的明信片及贺卡AI 译
- 子目490900印刷明信片、贺卡、信息卡或通知卡AI 译
- 国家码49090000Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
49090000
"Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings"
HS 编码 49090000（第 49 章「印刷品」；品目 4909「印刷或有插图的明信片及贺卡」；子目 490900「印刷明信片、贺卡、信息卡或通知卡」）在越南税则中对应"Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings"。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% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VN-LAO | 0% |
| ACFTA | 0 (-KH, CN) |
| AIFTA | 5% |
| AHKFTA | * |
| EVFTA | 2,5 |
| UKVFTA | 2,5 |
| VIFTA | 11.4% |
| RCEP-A | 20% |
| RCEP-B | 20% |
| RCEP-C | * |
| RCEP-D | 20% |
| RCEP-E | 20% |
| RCEP-F | 20% |
同一 HS 6 位前缀 4909.00 在其他国家的税率对照