WCO 分类路径
- 章85电气机械、电子产品
- 品目8523录音或其他现象的盘、带、固态存储器、智能卡及其他载体AI 译
- 子目852349光介质AI 译
- 国家码85234915- - - - Other, containing cinematographic movies other than newsreels, travelogues, technical, scientific movies, and other documentary movies
85234915
"- - - - Other, containing cinematographic movies other than newsreels, travelogues, technical, scientific movies, and other documentary movies"
HS 编码 85234915（第 85 章「电气机械、电子产品」；品目 8523「录音或其他现象的盘、带、固态存储器、智能卡及其他载体」；子目 852349「光介质」）在越南税则中对应"- - - - Other, containing cinematographic movies other than newsreels, travelogues, technical, scientific movies, and other documentary movies"。越南海关对该编码商品征收MFN 税率 22.5、优惠税率 15。法定计量单位为unit。目前有 23 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 | 22.5 |
优惠税率 Preferential rate | 15 |
增值税 VAT | 8/10 |
自贸协定优惠税率
23 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AANZFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| VNCU | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| AKFTA | 0(-LA) |
| AIFTA | 5% |
| AHKFTA | 3% |
| VIFTA | 8.6% |
| RCEP-A | 7,5 |
| RCEP-B | 7,5 |
| RCEP-C | 7,5 |
| RCEP-D | 8,2 |
| RCEP-E | 7,5 |
| RCEP-F | 7,5 |
同一 HS 6 位前缀 8523.49 在其他国家的税率对照