越南 · 第 48· 253 条目
§48纸及纸板
本章品目（4 位 WCO 统一）
21 个品目
4801成卷或成张新闻纸→4802未涂布书写印刷用纸及纸板;手工纸板→4803卫生或家用纸原纸、纤维素絮纸及纤维素纤维纸网→4804未涂布牛皮纸及纸板(4802或4803品目除外)→4805其他未涂布纸及纸板(未经本章注释三规定以外加工)→4806植物羊皮纸、防油纸、描图纸、蜡光纸及其他上光透明或半透明纸→4807复合纸及纸板(未涂布或浸渍,不论是否内部加强)→4808瓦楞、皱纹、压花或穿孔纸及纸板(4803品目除外)→4809碳纸、自复写纸及复写转印纸→4810涂布高岭土或其他无机物质的纸及纸板→4811涂布、浸渍或表面处理的纸、纸板、纤维素絮纸及纤维素纤维网→4812涂布、浸渍或表面处理的纸、纸板、纤维素絮纸及纤维素纤维网→4813卷烟纸，不论是否切成一定尺寸或制成小册子或管状→4814墙纸及类似墙面覆盖物；纸制窗用透明饰物→4816碳纸、自复写纸、复写转印纸及纸制复印模板、胶印版→4817纸或纸板制信封、信卡、明信片、文具盒及文具组合→4819纸、纸板等制箱、盒、袋等包装容器及办公用品→4820纸或纸板制账簿、笔记本、文具、样品簿、集藏簿及书皮→4821纸或纸板制各种标签，不论是否印刷→4822纸浆、纸或纸板制筒管、线轴、纡子及类似承载物→4823其他纸、纸板、纤维素絮胎及纤维素纤维网制品→
越南 全部税号
| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 48010011 | - - In rolls, of a width exceeding 28 cm but not exceeding 36 cm | 30 | → |
| 48010012 | - - In rolls, other | 30 | → |
| 48010013 | - - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state | 30 | → |
| 48010014 | - - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state | 30 | → |
| 48010021 | - - In rolls, of a width exceeding 28 cm but not exceeding 36 cm | 30 | → |
| 48010022 | - - In rolls, other | 30 | → |
| 48010023 | - - In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state | 30 | → |
| 48010024 | - - In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state | 30 | → |
| 48021000 | - Hand-made paper and paperboard | 30 | → |
| 48022010 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 7.5 | → |
| 48022090 | - - Other | 7.5 | → |
| 48024010 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 7.5 | → |
| 48024090 | - - Other | 7.5 | → |
| 48025411 | - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 7.5 | → |
| 48025419 | - - - - Other | 7.5 | → |
| 48025421 | - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 7.5 | → |
| 48025429 | - - - - Other | 7.5 | → |
| 48025430 | - - - Base paper of a kind used to manufacture aluminium coated paper | 7.5 | → |
| 48025440 | - - - Of a kind used for writing, printing and other graphic purposes, in rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 30 | → |
| 48025450 | - - - Multi-ply paper and paperboard | 30 | → |
| 48025490 | - - - Other | 30 | → |
| 48025521 | - - - - Of a width not exceeding 15 cm | 30 | → |
| 48025529 | - - - - Other | 30 | → |
| 48025540 | - - - Base paper of a kind used to manufacture aluminium coated paper | 7.5 | → |
| 48025550 | - - - Base paper of a kind used to manufacture release paper | 7.5 | → |
| 48025561 | - - - - Of a width not exceeding 15 cm | 30 | → |
| 48025569 | - - - - Other | 30 | → |
| 48025570 | - - - Multi-ply paper | 30 | → |
| 48025590 | - - - Other | 7.5 | → |
| 48025621 | - - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 37.5 | → |
| 48025629 | - - - - Other | 37.5 | → |
| 48025641 | - - - - Of a width not exceeding 36 cm in rectangular (including square) sheets and in the unfolded state | 30 | → |
| 48025649 | - - - - Other | 30 | → |
| 48025650 | - - - Multi-ply paper | 30 | → |
| 48025690 | - - - Other | 30 | → |
| 48025721 | - - - - With no side exceeds 36 cm in the unfolded state | 30 | → |
| 48025729 | - - - - Other | 30 | → |
| 48025730 | - - - Multi-ply paper | 30 | → |
| 48025790 | - - - Other | 30 | → |
| 48025821 | - - - - In rolls of a width of 15 cm or less or in rectangular (including square) sheets with one side 36 cm or less and the other side 15 cm or less in the unfolded state | 30 | → |
| 48025829 | - - - - Other | 30 | → |
| 48025831 | - - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 30 | → |
| 48025839 | - - - - Other | 30 | → |
| 48025891 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 30 | → |
| 48025899 | - - - - Other | 30 | → |
| 48026131 | - - - - Of a width not more than 15 cm | 30 | → |
| 48026139 | - - - - Other | 30 | → |
| 48026141 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 7.5 | → |
| 48026149 | - - - - Other | 7.5 | → |
| 48026151 | - - - - Of a width not exceeding 15 cm | 30 | → |
| 48026159 | - - - - Other | 30 | → |
| 48026160 | - - - Multi-ply paper | 30 | → |
| 48026191 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 30 | → |
| 48026199 | - - - - Other | 30 | → |
| 48026211 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 30 | → |
| 48026219 | - - - - Other | 30 | → |
| 48026221 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 30 | → |
| 48026229 | - - - - Other | 30 | → |
| 48026231 | - - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 30 | → |
| 48026239 | - - - - Other | 30 | → |
| 48026291 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 30 | → |
| 48026299 | - - - - Other | 30 | → |
| 48026911 | - - - - In rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 30 | → |
| 48026919 | - - - - Other | 30 | → |
| 48026991 | - - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 30 | → |
| 48026999 | - - - - Other | 30 | → |
| 48030030 | - Cellulose wadding or webs of cellulose fibres | 30 | → |
| 48030090 | - Other | 30 | → |
| 48041100 | - - Unbleached | 22.5 | → |
| 48041900 | - - Other | 27 | → |
| 48042110 | - - - Of a kind used for making cement bags | 4.5 | → |
| 48042190 | - - - Other | 25.5 | → |
| 48042910 | - - - Of a kind used for making cement bags | 4.5 | → |
| 48042990 | - - - Other | 30 | → |
| 48043110 | - - - Electrical grade insulating kraft paper | 7.5 | → |
| 48043130 | - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape | 15 | → |
| 48043140 | - - - Sandpaper base paper | 7.5 | → |
| 48043150 | - - - Of a kind used for making cement bags | 4.5 | → |
| 48043190 | - - - Other | 30 | → |
| 48043910 | - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape | 15 | → |
| 48043920 | - - - Paper and paperboard of a kind used for making food packaging | 25.5 | → |
| 48043990 | - - - Other | 27 | → |
| 48044110 | - - - Electrical grade insulating kraft paper | 7.5 | → |
| 48044190 | - - - Other | 30 | → |
| 48044210 | - - - Paper and paperboard of a kind used for making food packaging | 30 | → |
| 48044290 | - - - Other | 30 | → |
| 48044910 | - - - Paper and paperboard of a kind used for making food packaging | 30 | → |
| 48044990 | - - - Other | 30 | → |
| 48045110 | - - - Electrical grade insulating kraft paper | 7.5 | → |
| 48045120 | - - - Pressboard weighing 600 g/m2 or more | 7.5 | → |
| 48045130 | - - - Of a wet strength of 40 g to 60 g, of a kind used in the manufacture of plywood adhesive tape | 15 | → |
| 48045190 | - - - Other | 30 | → |
| 48045210 | - - - Paper and paperboard of a kind used for making food packaging | 25.5 | → |
| 48045290 | - - - Other | 25.5 | → |
| 48045910 | - - - Paper and paperboard of a kind used for making food packaging | 30 | → |
| 48045990 | - - - Other | 30 | → |
| 48051100 | - - Semi-chemical fluting paper | 15 | → |
| 48051200 | - - Straw fluting paper | 15 | → |
| 48051910 | - - - Weighing more than 150 g/m2 but less than 225 g/m2 | 15 | → |
| 48051990 | - - - Other | 15 | → |
| 48052400 | - - Weighing 150 g/m2 or less | 15 | → |
| 48052510 | - - - Weighing less than 225 g/m2 | 15 | → |
| 48052590 | - - - Other | 15 | → |
| 48053010 | - - Coloured paper of a kind used for wrapping wooden match boxes | 15 | → |
| 48053090 | - - Other | 15 | → |
| 48054000 | - Filter paper and paperboard | 7.5 | → |
| 48055000 | - Felt paper and paperboard | 15 | → |
| 48059110 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6% | 7.5 | → |
| 48059120 | - - - Of a kind used to manufacture joss paper | 30 | → |
| 48059190 | - - - Other | 7.5 | → |
| 48059210 | - - - Multi-ply paper and paperboard | 15 | → |
| 48059290 | - - - Other | 15 | → |
| 48059310 | - - - Multi-ply paper and paperboard | 15 | → |
| 48059320 | - - - Blotting paper | 15 | → |
| 48059390 | - - - Other | 15 | → |
| 48061000 | - Vegetable parchment | 4.5 | → |
| 48062000 | - Greaseproof papers | 15 | → |
| 48063000 | - Tracing papers | 4.5 | → |
| 48064000 | - Glassine and other glazed transparent or translucent papers | 7.5 | → |
| 48070000 | Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets | 30 | → |
| 48081000 | - Corrugated paper and paperboard, whether or not perforated | 15 | → |
| 48084000 | - Kraft paper, creped or crinkled, whether or not embossed or perforated | 15 | → |
| 48089020 | - - Creped or crinkled paper | 15 | → |
| 48089030 | - - Embossed paper | 15 | → |
| 48089090 | - - Other | 15 | → |
| 48092000 | - Self-copy paper | 15 | → |
| 48099010 | - - Carbon paper and similar copying papers | 30 | → |
| 48099090 | - - Other | 30 | → |
| 48101310 | - - - Printed, of a kind used for self-recording apparatus, of a width of 150 mm or less | 7.5 | → |
| 48101391 | - - - - Of a width of 150 mm or less | 7.5 | → |
| 48101399 | - - - - Other | 7.5 | → |
| 48101410 | - - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm | 7.5 | → |
| 48101491 | - - - - Of which no side exceeds 360 mm | 7.5 | → |
| 48101499 | - - - - Other | 7.5 | → |
| 48101910 | - - - Printed, of a kind used for self-recording apparatus, of which no side exceeds 360 mm in the unfolded state | 7.5 | → |
| 48101990 | - - - Other | 7.5 | → |
| 48102210 | - - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state | 7.5 | → |
| 48102290 | - - - Other | 7.5 | → |
| 48102910 | - - - Printed, of a kind used for self-recording apparatus, in rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state | 7.5 | → |
| 48102991 | - - - - In rolls of a width of 150 mm or less, or in sheets of which no side exceeds 360 mm in the unfolded state | 7.5 | → |
| 48102999 | - - - - Other | 7.5 | → |
| 48103130 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 15 | → |
| 48103190 | - - - Other | 15 | → |
| 48103230 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 7.5 | → |
| 48103290 | - - - Other | 7.5 | → |
| 48103930 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 15 | → |
| 48103990 | - - - Other | 15 | → |
| 48109240 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 15 | → |
| 48109290 | - - - Other | 15 | → |
| 48109940 | - - - In rolls of not more than 150 mm in width or sheets of which no side exceeds 360 mm in the unfolded state | 15 | → |
| 48109990 | - - - Other | 15 | → |
| 48111020 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 7.5 | → |
| 48111090 | - - Other | 7.5 | → |
| 48114120 | - - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 22.5 | → |
| 48114190 | - - - Other | 22.5 | → |
| 48114900 | - - Other | 22.5 | → |
| 48115131 | - - - - Floor coverings | 37.5 | → |
| 48115139 | - - - - Other | 22.5 | → |
| 48115191 | - - - - Floor coverings | 37.5 | → |
| 48115199 | - - - - Other | 22.5 | → |
| 48115920 | - - - Paper and paperboard covered on both faces with transparent films of plastics and with a lining of aluminium foil, for the packaging of liquid food products | 4.5 | → |
| 48115941 | - - - - Floor coverings | 37.5 | → |
| 48115949 | - - - - Other | 22.5 | → |
| 48115991 | - - - - Floor coverings | 37.5 | → |
| 48115999 | - - - - Other | 22.5 | → |
| 48116020 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 22.5 | → |
| 48116091 | - - - Floor coverings | 22.5 | → |
| 48116099 | - - - Other | 22.5 | → |
| 48119041 | - - - Floor coverings | 37.5 | → |
| 48119042 | - - - Marbled paper | 7.5 | → |
| 48119049 | - - - Other | 7.5 | → |
| 48119091 | - - - Floor coverings | 37.5 | → |
| 48119092 | - - - Marbled paper | 7.5 | → |
| 48119093 | - - - Other, cellulose wadding and webs of cellulose fibres | 7.5 | → |
| 48119099 | - - - Other | 7.5 | → |
| 48120000 | Filter blocks, slabs and plates, of paper pulp | 5 | → |
| 48131000 | - In the form of booklets or tubes | 30 | → |
| 48132010 | - - Cigarette tipping paper | 30 | → |
| 48132021 | - - - Tobacco wrapping paper | 30 | → |
| 48132022 | - - - Plug wrap paper having a porosity of more than 12 cm3 (min-1.cm-2) in CORESTA Air Permeability unit | 30 | → |
| 48132023 | - - - Other plug wrap paper | 30 | → |
| 48132029 | - - - Other | 30 | → |
| 48132031 | - - - Tobacco wrapping paper | 30 | → |
| 48132032 | - - - Plug wrap paper | 30 | → |
| 48132039 | - - - Other | 30 | → |
| 48139011 | - - - Tobacco wrapping paper | 30 | → |
| 48139012 | - - - Cigarette tipping paper | 30 | → |
| 48139019 | - - - Other | 30 | → |
| 48139091 | - - - Tobacco wrapping paper | 30 | → |
| 48139099 | - - - Other | 30 | → |
| 48142010 | - - Of a width not exceeding 60 cm | 37.5 | → |
| 48142091 | - - - Photo murals | 37.5 | → |
| 48142099 | - - - Other | 37.5 | → |
| 48149000 | - Other | 30 | → |
| 48162010 | - - In rolls of a width exceeding 15 cm but not exceeding 36 cm | 15 | → |
| 48162090 | - - Other | 15 | → |
| 48169010 | - - Carbon paper | 30 | → |
| 48169020 | - - Other copying paper | 30 | → |
| 48169030 | - - Offset plates | 15 | → |
| 48169040 | - - Heat transfer paper | 22.5 | → |
| 48169050 | - - Other, in rolls of a width exceeding 15 cm but not exceeding 36 cm | 30 | → |
| 48169090 | - - Other | 30 | → |
| 48171000 | - Envelopes | 37.5 | → |
| 48172000 | - Letter cards, plain postcards and correspondence cards | 37.5 | → |
| 48173000 | - Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery | 37.5 | → |
| 48181000 | - Toilet paper | 27 | → |
| 48182000 | - Handkerchiefs, cleansing or facial tissues and towels | 27 | → |
| 48183010 | - - Tablecloths | 30 | → |
| 48183020 | - - Serviettes | 30 | → |
| 48185000 | - Articles of apparel and clothing accessories | 30 | → |
| 48189000 | - Other | 30 | → |
| 48191000 | - Cartons, boxes and cases, of corrugated paper or paperboard | 22.5 | → |
| 48192000 | - Folding cartons, boxes and cases, of non-corrugated paper or paperboard | 22.5 | → |
| 48193000 | - Sacks and bags, having a base of a width of 40 cm or more | 30 | → |
| 48194000 | - Other sacks and bags, including cones | 30 | → |
| 48195000 | - Other packing containers, including record sleeves | 30 | → |
| 48196000 | - Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like | 30 | → |
| 48201000 | - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles | 37.5 | → |
| 48202000 | - Exercise books | 37.5 | → |
| 48203000 | - Binders (other than book covers), folders and file covers | 37.5 | → |
| 48204000 | - Manifold business forms and interleaved carbon sets | 37.5 | → |
| 48205000 | - Albums for samples or for collections | 37.5 | → |
| 48209000 | - Other | 37.5 | → |
| 48211010 | - - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person | 30 | → |
| 48211090 | - - Other | 22.5 | → |
| 48219010 | - - Labels of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person | 30 | → |
| 48219090 | - - Other | 30 | → |
| 48221010 | - - Cones | 7.5 | → |
| 48221090 | - - Other | 7.5 | → |
| 48229010 | - - Cones | 7.5 | → |
| 48229090 | - - Other | 7.5 | → |
| 48232010 | - - In strips, rolls or sheets | 7.5 | → |
| 48232090 | - - Other | 7.5 | → |
| 48234021 | - - - Cardiograph recording paper | 5 | → |
| 48234029 | - - - Other | 5 | → |
| 48234090 | - - Other | 5 | → |
| 48236100 | - - Of bamboo | 30 | → |
| 48236900 | - - Other | 30 | → |
| 48237000 | - Moulded or pressed articles of paper pulp | 7.5 | → |
| 48239010 | - - Cocooning frames for silk-worms | 30 | → |
| 48239020 | - - Display cards of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person | 30 | → |
| 48239030 | - - Die-cut polyethylene coated paperboard of a kind used for the manufacture of paper cups | 30 | → |
| 48239040 | - - Paper tube sets of a kind used for the manufacture of fireworks | 30 | → |
| 48239051 | - - - Weighing 150 g/m2 or less | 15 | → |
| 48239059 | - - - Other | 15 | → |
| 48239060 | - - Punched jacquard cards | 30 | → |
| 48239070 | - - Fans and handscreens | 30 | → |
| 48239091 | - - - Silicone paper | 30 | → |
| 48239092 | - - - Joss paper | 30 | → |
| 48239094 | - - - Cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass | 30 | → |
| 48239095 | - - - Floor coverings | 30 | → |
| 48239096 | - - - Other, cut to shape other than rectangular or square | 30 | → |
| 48239099 | - - - Other | 30 | → |