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 |
17022000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
|
13.5 |
0 |
|
0 |
24.3 |
24 |
24 |
24 |
24 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17023000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17024000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
|
|
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17025000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
|
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17026000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
|
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17029011 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
1.8 |
0 |
12 |
0 |
|
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17029012 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
1.8 |
0 |
12 |
0 |
|
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17029090 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
1.8 |
0 |
12 |
0 |
|
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17031000 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
6.4 |
7.1 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17039000 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
6.4 |
7.1 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17041000 |
|
|
9.5 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0.7 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
9.6 |
9.6 |
9.6 |
0 |
10.4 |
10.8 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
17049000 |
|
|
8.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
|
|
8 |
8 |
8 |
0 |
8 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18010000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
6.4 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18020000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18031000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
6 |
6 |
6 |
0 |
8 |
6 |
6 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18032000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
0 |
8 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18040000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
9.9 |
0 |
0 |
0 |
|
17.6 |
17.6 |
17.6 |
17.6 |
0 |
19.1 |
0 |
19.1 |
|
17.6 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18050000 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
0 |
13 |
|
12 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18061000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
|
|
8.7 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18062000 |
|
|
7.7 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
6 |
6 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18063100 |
|
|
6.4 |
|
0 |
|
|
|
0 |
4 |
0 |
|
0 |
0 |
0 |
0 |
2.1 |
0 |
0 |
0 |
6 |
5.9 |
6.4 |
6.4 |
5.9 |
0 |
6.4 |
6.4 |
4.8 |
|
6.4 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18063200 |
|
|
7.7 |
|
0 |
|
|
|
0 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
8 |
8 |
7.3 |
0 |
8 |
0 |
8 |
|
8 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
18069000 |
|
|
6.4 |
|
0 |
|
|
|
0 |
4 |
0 |
|
0 |
0 |
0 |
0 |
2.1 |
0 |
0 |
0 |
6 |
5.9 |
6.4 |
6.4 |
5.9 |
0 |
0 |
0 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19011010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
12 |
13.5 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19011090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
|
0 |
|
|
5 |
5 |
5 |
0 |
12 |
13.5 |
12 |
|
12 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19012000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
|
20 |
20 |
20 |
0 |
8 |
8 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19019000 |
|
|
|
|
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 |
19021100 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
8 |
8.7 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19021900 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
4 |
0 |
0 |
0 |
11.3 |
11 |
12 |
12 |
11 |
0 |
8 |
8.8 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19022000 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
0 |
0 |
0 |
|
0 |
4 |
0 |
0 |
0 |
11.3 |
11 |
12 |
12 |
11 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19023010 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19023020 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19023030 |
|
|
8.7 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
0 |
0 |
0 |
|
|
12 |
12 |
12 |
0 |
8 |
6 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19023090 |
|
|
8.7 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
|
0 |
4 |
0 |
0 |
0 |
11.3 |
11 |
12 |
12 |
11 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19024000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
20 |
20 |
20 |
20 |
0 |
8 |
9 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19030000 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19041000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
|
20 |
20 |
20 |
0 |
8 |
8.7 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19042000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
13.5 |
0 |
0 |
0 |
|
24 |
24 |
24 |
24 |
0 |
8 |
8.7 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19043000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
13.5 |
0 |
0 |
0 |
24.3 |
24 |
24 |
24 |
24 |
0 |
8 |
9 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19049000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
13.5 |
0 |
0 |
0 |
24.3 |
|
24 |
24 |
24 |
0 |
8 |
6 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19051000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19052000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
8 |
9 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19053100 |
|
|
8.2 |
5 |
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
11.3 |
11 |
12 |
12 |
11 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19053200 |
|
|
8.2 |
5 |
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
0 |
0 |
0 |
11.3 |
11 |
12 |
12 |
11 |
0 |
8 |
0 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19054000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
|
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
8 |
0 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
19059000 |
|
|
8.6 |
5 |
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
16.2 |
|
16 |
16 |
16 |
0 |
8 |
0 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20011000 |
|
|
|
|
0 |
|
|
|
0 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
20 |
20 |
20 |
20 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20019010 |
|
|
|
2.5 |
0 |
|
|
|
0 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
20 |
20 |
20 |
20 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20019090 |
|
|
|
2.5 |
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
20.2 |
20 |
20 |
20 |
20 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20021010 |
|
|
|
|
0 |
|
|
|
0 |
15.2 |
0 |
0 |
0 |
0 |
0 |
0 |
5 |
0 |
0 |
0 |
14.3 |
11.4 |
11.4 |
11.4 |
11.4 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |