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 |
20099090 |
|
|
|
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 |
3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21011100 |
|
|
|
|
0 |
|
|
|
0 |
13.6 |
0 |
0 |
|
0 |
|
0 |
4.5 |
0 |
0 |
0 |
12.8 |
|
13.6 |
13.6 |
12.5 |
0 |
10.4 |
9.6 |
10.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21011200 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
|
0 |
|
0 |
13.5 |
0 |
0 |
0 |
|
|
24 |
24 |
24 |
0 |
10.4 |
7.2 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21012000 |
|
|
6 |
|
0 |
|
|
|
0 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
25.6 |
25.6 |
25.6 |
0 |
10.4 |
0 |
9.6 |
|
25.6 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21013000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
|
0 |
|
|
14.4 |
0 |
0 |
0 |
25.9 |
|
25.6 |
25.6 |
25.6 |
0 |
10.4 |
10.8 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21021000 |
|
|
|
|
0 |
|
|
|
0 |
20 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
|
20 |
20 |
20 |
0 |
21.7 |
|
20 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21022000 |
|
|
|
|
0 |
|
|
|
0 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
21.7 |
|
20 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21023000 |
|
|
|
|
0 |
|
|
|
0 |
10 |
0 |
0 |
0 |
0 |
|
0 |
11.2 |
0 |
0 |
0 |
20.2 |
20 |
20 |
20 |
20 |
0 |
21.7 |
|
20 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21031000 |
|
|
|
|
0 |
|
0 |
|
0 |
11.2 |
0 |
0 |
0 |
0 |
0 |
0 |
12.6 |
0 |
0 |
0 |
22.7 |
|
22.4 |
22.4 |
22.4 |
0 |
10.4 |
7.2 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21032000 |
|
|
|
|
0 |
|
0 |
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
10.4 |
10.6 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21033000 |
|
|
|
|
0 |
|
0 |
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
10.4 |
10.8 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21039010 |
|
|
10.4 |
|
0 |
|
|
|
0 |
7.3 |
0 |
0 |
0 |
0 |
0 |
0 |
9.4 |
0 |
0 |
0 |
|
|
18.9 |
18.9 |
18.9 |
0 |
10.4 |
10.4 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21039020 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
1.2 |
0 |
0 |
0 |
9.4 |
0 |
0 |
0 |
17 |
16.8 |
16.8 |
16.8 |
16.8 |
0 |
9.6 |
10.6 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21039090 |
|
|
10.6 |
|
0 |
|
|
|
0 |
18.4 |
0 |
0 |
0 |
0 |
0 |
0 |
9.4 |
0 |
0 |
0 |
17 |
|
16.8 |
16.8 |
16.8 |
0 |
10.4 |
9.6 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21041000 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
10.4 |
10.6 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21042000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
|
14.4 |
0 |
0 |
0 |
25.9 |
|
25.6 |
25.6 |
25.6 |
0 |
10.4 |
10.8 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21050000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
15.2 |
15.2 |
15.2 |
0 |
10.4 |
10.8 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21061000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
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 |
21069010 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
15.7 |
0 |
0 |
0 |
|
28 |
28 |
28 |
28 |
0 |
10.4 |
7.2 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21069020 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
10.4 |
10.8 |
9.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21069030 |
|
|
|
|
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 |
21069040 |
|
|
9 |
|
5 |
0 |
|
0 |
0 |
9 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
8 |
9 |
9 |
8 |
6 |
8 |
0 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21069050 |
|
|
4.6 |
|
0 |
|
|
|
0 |
18.4 |
0 |
0 |
0 |
0 |
0 |
0 |
18.4 |
0 |
0 |
0 |
|
|
16 |
16 |
16 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21069061 |
|
|
18.4 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18.4 |
0 |
|
0 |
16.2 |
20 |
16 |
16 |
16 |
0 |
12 |
12 |
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21069062 |
|
|
18.4 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18.4 |
0 |
|
0 |
16.2 |
20 |
16 |
16 |
16 |
0 |
12 |
12 |
12 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
21069090 |
|
|
11 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
18.4 |
0 |
|
0 |
16.2 |
20 |
16 |
16 |
16 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22011010 |
|
|
|
|
0 |
|
|
|
0 |
16 |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
|
|
16 |
16 |
16 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22011020 |
|
|
|
|
0 |
|
|
|
0 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22019011 |
|
|
|
|
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 |
22019019 |
|
|
|
|
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 |
22019090 |
|
|
|
|
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 |
22021000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
0 |
0 |
0 |
16.2 |
|
16 |
16 |
16 |
0 |
0 |
0 |
3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22029100 |
|
|
4.2 |
|
0 |
|
|
|
0 |
29.5 |
0 |
0 |
0 |
0 |
0 |
0 |
15.7 |
0 |
0 |
0 |
|
|
28 |
28 |
28 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22029900 |
|
|
4.2 |
|
0 |
|
|
|
0 |
29.5 |
0 |
0 |
0 |
0 |
0 |
0 |
15.7 |
0 |
0 |
0 |
|
|
28 |
28 |
28 |
0 |
0 |
0 |
4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22030000 |
|
|
|
|
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 |
22041000 |
|
|
|
|
0 |
|
|
|
0 |
11.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
12.1 |
12.4 |
8.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22042100 |
|
|
|
|
0 |
|
|
|
0 |
11.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
12.1 |
12.1 |
8.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22042200 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
17.3 |
18 |
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22042900 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
14.7 |
16 |
16 |
14.7 |
0 |
17.3 |
12 |
16 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22043000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
13.5 |
0 |
0 |
0 |
|
|
27 |
27 |
27 |
0 |
26 |
26 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22051000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
|
29.2 |
0 |
0 |
0 |
|
|
58.5 |
58.5 |
58.5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22059000 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
|
29.2 |
0 |
0 |
0 |
|
|
58.5 |
58.5 |
58.5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22060010 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
18 |
0 |
0 |
0 |
|
|
32 |
32 |
32 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22060090 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
18 |
0 |
0 |
0 |
32.4 |
|
32 |
32 |
32 |
0 |
|
|
24 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22071000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
18 |
0 |
0 |
0 |
|
32 |
32 |
32 |
32 |
0 |
34.7 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22072000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
13.5 |
0 |
0 |
0 |
|
24 |
24 |
24 |
24 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22082000 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
9 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22083000 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
|
0 |
0 |
0 |
0 |
8 |
9 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22084000 |
|
|
|
|
0 |
|
|
|
0 |
5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
0 |
8.8 |
8.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
22085000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8.8 |
8.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |