WCO 分类路径
- 章90光学、测量、医疗仪器
- 品目9010照相（包括电影）实验室设备；观片灯；投影屏AI 译
- 子目901050其他照相(包括电影)实验室设备；观片器AI 译
- 国家码90105010- - Apparatus for the projection or drawing of circuit patterns on sensitised substrates for the manufacture of printed circuit boards/printed wiring boards
90105010
"- - Apparatus for the projection or drawing of circuit patterns on sensitised substrates for the manufacture of printed circuit boards/printed wiring boards"
HS 编码 90105010（第 90 章「光学、测量、医疗仪器」；品目 9010「照相（包括电影）实验室设备；观片灯；投影屏」；子目 901050「其他照相(包括电影)实验室设备；观片器」）在越南税则中对应"- - Apparatus for the projection or drawing of circuit patterns on sensitised substrates for the manufacture of printed circuit boards/printed wiring boards"。越南海关对该编码商品征收MFN 税率 7.5、优惠税率 5。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 | 7.5 |
优惠税率 Preferential rate | 5 |
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 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| AHKFTA | 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% |
| VIFTA | 2.9% |
同一 HS 6 位前缀 9010.50 在其他国家的税率对照