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 |
12119037 |
|
|
3 |
|
0 |
0 |
0 |
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 |
12119038 |
|
|
3 |
|
0 |
0 |
0 |
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 |
12119039 |
|
|
3 |
|
0 |
0 |
0 |
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 |
12119050 |
|
|
4 |
|
0 |
|
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2.3 |
5.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12119091 |
|
|
1.5 |
|
0 |
|
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 |
12119099 |
|
|
4.5 |
|
0 |
|
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
7.2 |
5.4 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122110 |
|
|
10 |
|
0 |
|
|
|
0 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
|
16 |
16 |
14.7 |
0 |
17.3 |
|
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122120 |
|
|
10 |
|
0 |
|
|
|
0 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122131 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122132 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122139 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122141 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122142 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122149 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122161 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122169 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122171 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122179 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122190 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
13.5 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122910 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9 |
9 |
9 |
9 |
0 |
13 |
0 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12122990 |
|
|
7.5 |
|
0 |
|
|
|
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
9 |
9 |
9 |
9 |
0 |
13 |
0 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12129100 |
|
|
|
|
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 |
12129200 |
|
|
10 |
|
0 |
|
|
|
0 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12129300 |
|
|
|
|
0 |
0 |
0 |
0 |
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12.7 |
12 |
12 |
12 |
12 |
0 |
17.3 |
0 |
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12129400 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
|
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
|
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12129911 |
|
|
|
|
0 |
|
|
|
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 |
12129912 |
|
|
|
|
0 |
|
|
|
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 |
12129919 |
|
|
|
|
0 |
|
|
|
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 |
12129993 |
|
|
|
|
0 |
|
|
|
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 |
12129994 |
|
|
|
|
0 |
|
|
|
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 |
12129996 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
|
0 |
0 |
0 |
|
|
24 |
24 |
24 |
0 |
24 |
24 |
24 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12129999 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
|
0 |
0 |
0 |
|
|
24 |
24 |
24 |
0 |
26 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12130000 |
|
|
|
|
0 |
|
0 |
|
0 |
2.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
9.6 |
10.8 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
12141000 |
|
|
|
|
0 |
|
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 |
12149000 |
|
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
7.2 |
7.2 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
13012000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
13019010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
13019020 |
|
|
|
|
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 |
13019030 |
|
|
|
|
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 |
13019040 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
0 |
13.2 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
13019090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
13021100 |
|
|
|
|
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 |
13021200 |
|
|
|
|
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 |
13021300 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
13021400 |
|
|
7.1 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
7.6 |
8.4 |
7.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
13021910 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
17.3 |
0 |
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
13021920 |
|
|
|
|
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 |
13021930 |
|
|
|
|
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 |
13021940 |
|
|
7.1 |
|
0 |
|
|
|
0 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
7.6 |
8.4 |
5.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
13021990 |
|
|
7.1 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
7.6 |
5.7 |
7.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |