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 |
68021090 |
|
|
9.8 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
13 |
13.2 |
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68022110 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68022120 |
|
|
10.5 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.8 |
0 |
0 |
0 |
19.4 |
19.2 |
19.2 |
19.2 |
19.2 |
0 |
13 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68022190 |
|
|
10.5 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.8 |
0 |
0 |
0 |
19.4 |
19.2 |
19.2 |
19.2 |
19.2 |
0 |
13 |
0 |
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68022300 |
|
|
6.5 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
6 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68022910 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.8 |
0 |
0 |
0 |
19.4 |
19.2 |
19.2 |
19.2 |
19.2 |
0 |
13 |
13.5 |
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68022990 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68029110 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.8 |
0 |
0 |
0 |
19.4 |
19.2 |
19.2 |
19.2 |
19.2 |
0 |
13 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68029190 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68029210 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.8 |
0 |
0 |
0 |
19.4 |
19.2 |
19.2 |
19.2 |
19.2 |
0 |
13 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68029290 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68029311 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.8 |
0 |
0 |
0 |
|
19.2 |
19.2 |
19.2 |
19.2 |
0 |
13 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68029319 |
|
|
10.5 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.8 |
0 |
0 |
0 |
|
19.2 |
19.2 |
19.2 |
19.2 |
0 |
13 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68029390 |
|
|
6.5 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
0 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68029910 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.8 |
0 |
0 |
0 |
|
19.2 |
19.2 |
19.2 |
19.2 |
0 |
13 |
0 |
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68029990 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.8 |
0 |
0 |
0 |
|
19.2 |
19.2 |
19.2 |
19.2 |
0 |
13 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68030010 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
13 |
|
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68030090 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
13 |
|
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68041000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68042110 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
4.8 |
4.8 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68042190 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
4.8 |
0 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68042210 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68042290 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68042310 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68042390 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
0 |
0 |
0 |
0 |
4.8 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68043010 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68043090 |
|
|
6.4 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68051000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2.1 |
0 |
0 |
0 |
6 |
5.9 |
6.4 |
6.4 |
5.9 |
0 |
4.8 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68052000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68053000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
4.8 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68061010 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68061090 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
6.3 |
6.3 |
6.3 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68062000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68069000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
8 |
8 |
7.3 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68071000 |
|
|
|
|
0 |
|
|
|
0 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
8 |
8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68079000 |
|
|
8 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
8 |
0 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68080000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68091100 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
5 |
5 |
5 |
0 |
13 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68091900 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
11.2 |
0 |
0 |
0 |
|
|
20 |
20 |
20 |
0 |
13 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68099000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
11.2 |
0 |
0 |
0 |
20.2 |
20 |
20 |
20 |
20 |
0 |
13 |
13.5 |
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68101100 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
0 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68101910 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68101990 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68109110 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68109190 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68109910 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68109990 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68114010 |
|
|
|
|
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 |
68114020 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
68114030 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |