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 |
08094000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08101000 |
|
|
|
|
0 |
|
|
|
0 |
5.6 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
12.1 |
12.4 |
11.2 |
|
11.2 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08102000 |
|
|
|
|
0 |
|
|
|
0 |
20 |
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
20 |
20 |
20 |
20 |
0 |
21.7 |
22.5 |
|
|
20 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08103000 |
|
|
|
|
0 |
|
|
|
0 |
20 |
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
20 |
20 |
20 |
20 |
0 |
|
|
|
|
20 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08104000 |
|
|
|
|
0 |
|
|
|
0 |
24 |
0 |
|
0 |
0 |
12 |
0 |
13.5 |
0 |
0 |
0 |
24.3 |
24 |
24 |
24 |
24 |
0 |
26 |
0 |
24 |
|
24 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08105000 |
|
|
16.4 |
|
0 |
|
|
|
0 |
16 |
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
|
16 |
16 |
16 |
16 |
0 |
17.3 |
0 |
17.3 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08106000 |
|
|
|
|
0 |
|
0 |
|
0 |
8 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12.7 |
12 |
0 |
0 |
0 |
0 |
17.3 |
0 |
16 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08107000 |
|
|
16.4 |
|
0 |
|
|
|
0 |
12.8 |
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
|
12 |
12 |
12 |
12 |
0 |
17.3 |
0 |
16 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08109010 |
|
|
20.1 |
|
0 |
|
|
|
0 |
8 |
0 |
|
0 |
0 |
12 |
0 |
13.5 |
0 |
0 |
0 |
|
24 |
24 |
24 |
24 |
0 |
26 |
0 |
0 |
|
24 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08109030 |
|
|
|
|
0 |
|
0 |
|
0 |
2.4 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
10.4 |
0 |
7.2 |
|
9.6 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08109040 |
|
|
|
|
0 |
|
|
|
0 |
8 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12.7 |
12 |
0 |
0 |
0 |
0 |
17.3 |
0 |
16 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08109050 |
|
|
|
|
0 |
|
|
|
0 |
8 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12.7 |
12 |
0 |
0 |
0 |
0 |
17.3 |
18 |
16 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08109060 |
|
|
|
|
0 |
|
|
|
0 |
8 |
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08109070 |
|
|
16.4 |
|
0 |
|
|
|
0 |
6.4 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12.7 |
12 |
0 |
0 |
0 |
0 |
17.3 |
17.6 |
16 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08109080 |
|
|
16.4 |
|
0 |
|
|
|
0 |
12.8 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12.7 |
12 |
0 |
0 |
0 |
0 |
17.3 |
0 |
16 |
|
16 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
08109090 |
|
|
16.4 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
17.3 |
0 |
17.3 |
|
16 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08111000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
|
0 |
13.5 |
0 |
0 |
0 |
24.3 |
24 |
24 |
24 |
24 |
0 |
26 |
27 |
24 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08112000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
|
0 |
13.5 |
0 |
0 |
0 |
|
24 |
24 |
24 |
24 |
0 |
26 |
26.5 |
24 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08119010 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
|
0 |
13.5 |
0 |
0 |
0 |
24.3 |
24 |
24 |
24 |
24 |
0 |
26 |
|
24 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08119090 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
|
0 |
13.5 |
0 |
0 |
0 |
|
24 |
24 |
24 |
24 |
0 |
26 |
26.5 |
18 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08121000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
|
0 |
13.5 |
0 |
0 |
0 |
|
24 |
24 |
24 |
24 |
0 |
|
|
24 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08129000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
20 |
20 |
20 |
20 |
0 |
21.7 |
0 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08131000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
21.7 |
|
21.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08132000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
21.7 |
|
21.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08133000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
21.7 |
|
21.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08134010 |
|
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12.7 |
12 |
0 |
0 |
0 |
0 |
17.3 |
0 |
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08134020 |
|
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
21.7 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08134030 |
|
|
|
|
0 |
|
0 |
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
25 |
20 |
20 |
20 |
0 |
21.7 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08134040 |
|
|
|
|
0 |
|
0 |
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15.9 |
15 |
0 |
0 |
0 |
0 |
21.7 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08134090 |
|
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
21.7 |
0 |
21.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08135000 |
|
|
|
|
0 |
|
|
|
0 |
14.4 |
0 |
|
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
0 |
|
10.8 |
10.8 |
10.8 |
10.8 |
0 |
15.6 |
0 |
14.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
08140000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
21.7 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09011100 |
|
|
|
|
5 |
0 |
0 |
|
0 |
|
0 |
|
|
0 |
0 |
0 |
0 |
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
6.9 |
6.4 |
|
|
6.4 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09011200 |
|
|
|
|
5 |
0 |
0 |
|
0 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
|
7.2 |
|
|
6.4 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09012100 |
|
|
|
|
5 |
0 |
0 |
|
0 |
|
0 |
|
|
0 |
6 |
0 |
0 |
0 |
|
0 |
|
|
|
|
|
0 |
13 |
13 |
|
|
12 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09012200 |
|
|
|
|
0 |
0 |
0 |
|
0 |
12 |
0 |
|
|
|
0 |
0 |
0 |
0 |
|
0 |
9.5 |
|
0 |
0 |
0 |
0 |
|
13 |
|
|
12 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09019010 |
|
|
|
|
0 |
0 |
0 |
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
|
8.8 |
8 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09019020 |
|
|
|
|
0 |
0 |
0 |
|
0 |
|
0 |
0 |
|
|
|
0 |
13.5 |
0 |
|
0 |
24.3 |
24 |
24 |
24 |
24 |
0 |
|
27 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09021011 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
13.5 |
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09021019 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
13.5 |
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09021020 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
12 |
|
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
09021090 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
12 |
|
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
09022011 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09022019 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09022020 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
13 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
09022090 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
13 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
09023010 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
13 |
|
12 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
09023031 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.3 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
13 |
|
12 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
09023039 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.3 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
13 |
|
12 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
09023090 |
|
|
7.5 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.3 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
13.2 |
13 |
|
12 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |