2025年进口商品协定税率表
税则号列 |
商品名称 |
最惠国税率 |
亚太 |
YTTH |
东盟 |
东盟特惠 (老) |
东盟特惠 (柬) |
东盟特惠 (缅) |
智利 |
巴基斯坦 |
新西兰 |
新加坡 |
秘鲁 |
哥斯达黎加 |
瑞士 |
冰岛 |
韩国 |
澳大利亚 |
格鲁吉亚 |
毛里求斯 |
RCEP_日本 |
RCEP_韩国 |
RCEP_澳大利亚 |
RCEP_新西兰 |
RCEP_东盟 |
柬埔寨 |
尼加拉瓜 |
厄瓜多尔 |
塞尔维亚 |
洪都拉斯 |
马尔代夫 |
香港 |
澳门 |
台湾 |
文莱 |
印度尼西亚 |
老挝 |
马来西亚 |
缅甸 |
菲律宾 |
泰国 |
越南 |
年份 |
04012000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
15 |
15 |
12 |
0 |
13 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04014000 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
15 |
15 |
12 |
0 |
13 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04015000 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
15 |
15 |
12 |
0 |
13 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04021000 |
|
|
7 |
|
0 |
|
|
|
0 |
5 |
0 |
|
0.6 |
0 |
0 |
0 |
|
0.8 |
0 |
0 |
|
|
10 |
10 |
8 |
0 |
|
|
|
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04022100 |
|
|
7 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0.6 |
0 |
|
0 |
|
0.8 |
0 |
0 |
|
|
|
10 |
8 |
0 |
|
|
|
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04022900 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
|
0.6 |
0 |
0 |
0 |
|
0.8 |
0 |
0 |
|
|
|
10 |
8 |
0 |
|
|
|
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04029100 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
|
0 |
0 |
|
0 |
|
0.8 |
0 |
0 |
|
|
10 |
10 |
8 |
0 |
|
|
|
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04029900 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
|
0.6 |
0 |
|
0 |
|
0.8 |
0 |
0 |
|
|
8 |
8 |
8 |
0 |
8 |
6 |
|
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04032010 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
8 |
8 |
8 |
0 |
8 |
8.8 |
8 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04032090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
8 |
8 |
7.3 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04039000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
|
0 |
|
0 |
0 |
0 |
|
|
16 |
16 |
16 |
0 |
17.3 |
12 |
16 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04041000 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
|
0 |
0 |
|
0 |
1.6 |
0 |
0 |
0 |
4.5 |
3.6 |
3.6 |
3.6 |
3.6 |
0 |
3.6 |
3.6 |
4.8 |
|
4.8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04049000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
|
0 |
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
17.3 |
12 |
16 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04051000 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
|
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
10 |
10 |
7.3 |
0 |
8 |
8.8 |
8 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04052000 |
|
|
8.1 |
|
0 |
|
|
|
0 |
5 |
0 |
|
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
6 |
6 |
6 |
6 |
0 |
8 |
9 |
6 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04059000 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
|
0 |
0 |
|
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
10 |
10 |
7.3 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04061000 |
|
|
|
|
0 |
|
|
|
0 |
6 |
0 |
|
0 |
0 |
4.8 |
0 |
3.2 |
0 |
0 |
0 |
9 |
8.8 |
12 |
12 |
8.8 |
0 |
10.4 |
10.6 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04062000 |
|
|
|
|
0 |
|
|
|
0 |
6 |
0 |
|
0 |
0 |
4.8 |
0 |
3.2 |
0 |
0 |
0 |
9 |
8.8 |
9.6 |
9.6 |
8.8 |
0 |
10.4 |
7.2 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04063000 |
|
|
|
|
0 |
|
|
|
0 |
6 |
0 |
|
0 |
0 |
4.8 |
0 |
3.2 |
0 |
0 |
0 |
9 |
8.8 |
12 |
12 |
8.8 |
0 |
10.4 |
10.8 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04064000 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
|
0 |
0 |
|
0 |
4 |
0 |
0 |
0 |
11.3 |
9 |
9 |
9 |
9 |
0 |
13 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04069000 |
|
|
|
|
0 |
|
|
|
0 |
6 |
0 |
|
0 |
0 |
4.8 |
0 |
3.2 |
0 |
0 |
0 |
9 |
8.8 |
12 |
12 |
8.8 |
0 |
10.4 |
10.8 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04071100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04071900 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04072100 |
|
|
|
|
0 |
|
0 |
0 |
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
17.3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04072900 |
|
|
|
|
0 |
|
0 |
0 |
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04079010 |
|
|
|
|
0 |
|
|
0 |
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04079020 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04079090 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04081100 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04081900 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04089100 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04089900 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
18 |
17.3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04090000 |
|
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
11.3 |
11 |
12 |
12 |
11 |
0 |
13 |
0 |
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04101000 |
|
|
|
|
0 |
|
|
0 |
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
20 |
16 |
16 |
14.7 |
0 |
17.3 |
0 |
16 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
04109010 |
|
|
|
|
0 |
|
0 |
0 |
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15.9 |
15 |
0 |
0 |
0 |
0 |
21.7 |
0 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04109021 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04109022 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
12 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04109023 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04109029 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
04109090 |
|
|
|
|
0 |
|
|
0 |
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
20 |
16 |
16 |
14.7 |
0 |
17.3 |
0 |
16 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
05010000 |
|
|
|
|
0 |
|
|
|
0 |
4.8 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
05021010 |
|
|
|
|
0 |
|
|
|
0 |
8 |
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
12.7 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
05021020 |
|
|
|
|
0 |
|
|
|
0 |
8 |
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
12.7 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
05021030 |
|
|
|
|
0 |
|
|
|
0 |
8 |
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
12.7 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
05029011 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
05029012 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
05029019 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
05029020 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
05040011 |
|
|
10 |
|
0 |
|
|
|
0 |
10 |
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
20 |
16 |
16 |
14.7 |
0 |
17.3 |
|
17.3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
05040012 |
|
|
9 |
|
0 |
|
|
|
0 |
9 |
0 |
|
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
0 |
13.5 |
13.2 |
14.4 |
14.4 |
13.2 |
0 |
15.6 |
0 |
15.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |