WCO 分类路径

章84机械器具
品目8433收割、脱粒机械;草或干草割草机;农产品清洗、分选或分级机械
子目843390零件
国家码84339010- - Castors wheels, of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto exceeds 30 mm

84339010

现行

"- - Castors wheels, of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto exceeds 30 mm"

HS 编码 84339010（第 84 章「机械器具」；品目 8433「收割、脱粒机械;草或干草割草机;农产品清洗、分选或分级机械」；子目 843390「零件」）在越南税则中对应"- - Castors wheels, of a diameter (including tyres) exceeding 100 mm but not exceeding 250 mm, provided that the width of any wheel or tyre fitted thereto exceeds 30 mm"。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。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	法规依据
MFN 税率 MFN rate	5	官方税则
优惠税率 Preferential rate	0	官方税则
增值税 VAT	8/10	官方税则

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	生效期	法规
ACFTA	0%	30/12/2022	118/2022/NĐ-CP
ATIGA	0%	30/12/2022	126/2022/NĐ-CP
AJCEP	0%	30/12/2022	120/2022/NĐ-CP
VJEPA	0%	30/12/2022	124/2022/NĐ-CP
AANZFTA	0%	30/12/2022	121/2022/NĐ-CP
AIFTA	0%	30/12/2022	122/2022/NĐ-CP
VKFTA	0%	30/12/2022	125/2022/NĐ-CP
VCFTA	0%	30/12/2022	112/2022/NĐ-CP
VN-EAEU	0%	30/12/2022	113/2022/NĐ-CP
CPTPP	0%	30/12/2022	115/2022/NĐ-CP
AHKFTA	0%	30/12/2022	123/2022/NĐ-CP
EVFTA	0%	30/12/2022	116/2022/NĐ-CP
UKVFTA	0%	30/12/2022	117/2022/NĐ-CP
VN-LAO	0%	15/07/2025	206/2025/NĐ-CP
VIFTA	0%	15/10/2024	131/2024/NĐ-CP
RCEP-A	0%	30/12/2022	129/2022/NĐ-CP
RCEP-B	0%	30/12/2022	129/2022/NĐ-CP
RCEP-C	0%	30/12/2022	129/2022/NĐ-CP
RCEP-D	0%	30/12/2022	129/2022/NĐ-CP
RCEP-E	0%	30/12/2022	129/2022/NĐ-CP
RCEP-F	0%	30/12/2022	129/2022/NĐ-CP
AKFTA	0(-MM)	30/12/2022	119/2022/NĐ-CP