WCO 分类路径
- 章85电气机械、电子产品
- 品目8538品目8535、8536或8537所列装置的零件AI 译
- 子目853810品目85.37货品用未装装置的板、盘、台、柜等基座AI 译
- 国家码85381011- - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices
85381011
"- - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices"
HS 编码 85381011（第 85 章「电气机械、电子产品」；品目 8538「品目8535、8536或8537所列装置的零件」；子目 853810「品目85.37货品用未装装置的板、盘、台、柜等基座」）在越南税则中对应"- - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices"。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 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 | 22.5 |
优惠税率 Preferential rate | 15 |
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% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
| ACFTA | 0 (-TH) |
| AHKFTA | 3% |
| VIFTA | 10.5% |
同一 HS 6 位前缀 8538.10 在其他国家的税率对照