WCO 分类路径
84158112
"- - - - Of a cooling capacity exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min"
HS 编码 84158112（第 84 章「机械器具」；品目 8415「空调机」；子目 841581「其他」）在越南税则中对应"- - - - Of a cooling capacity exceeding 21.10 kW and with an air flow rate of each evaporator unit exceeding 67.96 m3/min"。越南海关对该编码商品征收MFN 税率 5、优惠税率 0。法定计量单位为unit。该商品涉及 5 项进口管理规定或禁限措施，详见合规章节。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 | 5 |
优惠税率 Preferential rate | 0 |
增值税 VAT | 10/8 |
特殊消费税 SCT | 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% |
| AANZFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| AHKFTA | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| VIFTA | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| ACFTA | 15% |
| AKFTA | 40% |
| AIFTA | 5% |
合规与管制
5 项进口管理规定 / 禁限 / 许可证要求
Hàng ĐQSD kinh doanh TNTX có ĐK (69/2018/NĐ-CP)*
法规约束
HH NK phải làm thủ tục HQ tại CK nhập
23/2019/QĐ-TTg
法规约束
Hàng tiêu dùng QSD cấp NK
08/2023/TT-BCT - PL1.I
法规约束
HH tạm ngừng KD TNTX CK
08/2023/TT-BCT - PL2
法规约束
SPHH không phải KTNN về CL khi NK (01/2021/TT-BLĐTBXH)*
法规约束
同一 HS 6 位前缀 8415.81 在其他国家的税率对照