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 |
20082010 |
|
|
|
|
5 |
0 |
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
12 |
13.5 |
13.5 |
12 |
9 |
0 |
3 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20082090 |
|
|
|
|
5 |
0 |
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
12 |
13.5 |
13.5 |
12 |
9 |
0 |
3 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20083010 |
|
|
|
|
0 |
0 |
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
12.7 |
12 |
16 |
16 |
12 |
0 |
0 |
3 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20083090 |
|
|
|
|
0 |
0 |
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
|
|
16 |
16 |
16 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20084010 |
|
|
|
|
0 |
0 |
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20084090 |
|
|
|
|
0 |
0 |
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20085000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20086010 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20086090 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20087010 |
|
|
|
|
0 |
0 |
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20087090 |
|
|
|
|
0 |
0 |
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20088000 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089100 |
|
|
|
|
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 |
20089300 |
|
|
|
|
0 |
|
0 |
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
13 |
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089700 |
|
|
|
|
0 |
|
0 |
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089910 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089920 |
|
|
|
|
5 |
|
0 |
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
13.5 |
13.5 |
13.5 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089931 |
|
|
13.8 |
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
0 |
0 |
0 |
|
|
12 |
12 |
12 |
0 |
13 |
0 |
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089932 |
|
|
|
|
0 |
|
0 |
|
0 |
12 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089933 |
|
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089934 |
|
|
|
|
0 |
|
0 |
|
0 |
4.8 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
8 |
0 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089939 |
|
|
|
|
0 |
|
0 |
|
0 |
4.8 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089940 |
|
|
|
|
0 |
|
|
|
0 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
15.9 |
15 |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089950 |
|
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20089990 |
|
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20091100 |
|
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
4.5 |
0 |
0 |
0 |
0 |
6 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20091200 |
|
|
|
|
0 |
0 |
0 |
|
0 |
|
0 |
0 |
0 |
|
0 |
0 |
13.5 |
0 |
0 |
|
|
24 |
24 |
24 |
24 |
0 |
26 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20091900 |
|
|
|
|
0 |
0 |
0 |
|
0 |
|
0 |
0 |
0 |
|
|
0 |
13.5 |
0 |
0 |
|
|
24 |
24 |
24 |
24 |
0 |
26 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20092100 |
|
|
|
|
0 |
0 |
|
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20092900 |
|
|
|
|
0 |
0 |
|
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20093110 |
|
|
4.7 |
2.5 |
0 |
|
0 |
|
0 |
14.4 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
0 |
13.5 |
10.8 |
10.8 |
10.8 |
10.8 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20093190 |
|
|
4.7 |
2.5 |
0 |
|
0 |
|
0 |
14.4 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
0 |
13.5 |
13.2 |
14.4 |
14.4 |
13.2 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20093910 |
|
|
4.7 |
2.5 |
0 |
|
0 |
|
0 |
14.4 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
0 |
13.5 |
10.8 |
10.8 |
10.8 |
10.8 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20093990 |
|
|
4.7 |
2.5 |
0 |
|
0 |
|
0 |
14.4 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
0 |
13.5 |
10.8 |
10.8 |
10.8 |
10.8 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20094100 |
|
|
|
|
5 |
0 |
0 |
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
8 |
9 |
9 |
8 |
6 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20094900 |
|
|
|
|
5 |
0 |
0 |
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
8 |
9 |
9 |
8 |
6 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20095000 |
|
|
|
2.5 |
0 |
0 |
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
13.5 |
0 |
0 |
|
24.3 |
24 |
24 |
24 |
24 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20096100 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20096900 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20097100 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20097900 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20098100 |
|
|
2.5 |
|
0 |
0 |
|
0 |
0 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20098912 |
|
|
4.4 |
|
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20098913 |
|
|
4.4 |
|
0 |
0 |
|
0 |
0 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20098914 |
|
|
4.4 |
|
0 |
0 |
|
0 |
0 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20098915 |
|
|
2.5 |
|
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20098916 |
|
|
2.5 |
|
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20098919 |
|
|
2.5 |
|
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20098920 |
|
|
2.5 |
|
0 |
|
|
0 |
0 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
20099010 |
|
|
4.4 |
2.5 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
0 |
0 |
3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |