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 |
03011900 |
|
|
|
|
0 |
|
|
|
0 |
14 |
0 |
|
0 |
0 |
0 |
0 |
4.6 |
0 |
0 |
0 |
|
10.5 |
10.5 |
10.5 |
10.5 |
0 |
8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03019110 |
|
|
|
|
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 |
03019190 |
|
|
7.6 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03019210 |
|
|
|
|
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 |
03019290 |
|
|
4.7 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03019310 |
|
|
|
|
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 |
03019390 |
|
|
5.3 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03019410 |
|
|
|
|
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 |
03019491 |
|
|
5.3 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
8.4 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03019492 |
|
|
5.3 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
8.4 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
03019510 |
|
|
|
|
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 |
03019590 |
|
|
5.3 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
8.4 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03019911 |
|
|
|
|
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 |
03019912 |
|
|
|
|
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 |
03019919 |
|
|
|
|
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 |
03019991 |
|
|
|
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03019992 |
|
|
7.6 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03019993 |
|
|
5.3 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03019999 |
|
|
5.3 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
6.3 |
6.3 |
6.3 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
03021100 |
|
|
|
|
0 |
|
|
|
0 |
6 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
8 |
9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03021300 |
|
|
|
|
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 |
03021410 |
|
|
|
|
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 |
03021420 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03021900 |
|
|
6.7 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03022100 |
|
|
5.3 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03022200 |
|
|
5.3 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03022300 |
|
|
5.3 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03022400 |
|
|
3.5 |
|
0 |
|
0 |
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03022900 |
|
|
3.5 |
|
0 |
|
0 |
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03023100 |
|
|
5.3 |
|
0 |
|
0 |
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03023200 |
|
|
5.3 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03023300 |
|
|
4.7 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03023400 |
|
|
|
|
0 |
|
0 |
0 |
0 |
6 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03023510 |
|
|
|
|
0 |
|
0 |
0 |
0 |
6 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
9.6 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03023520 |
|
|
4.7 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
9.6 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03023600 |
|
|
|
|
0 |
|
0 |
0 |
0 |
6 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
0 |
0 |
|
9.6 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03023900 |
|
|
4.7 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03024100 |
|
|
4.7 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03024200 |
|
|
4.7 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
4.2 |
5.6 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
03024300 |
|
|
4.7 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03024400 |
|
|
4.7 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03024500 |
|
|
4.7 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9 |
8.8 |
9.6 |
9.6 |
8.8 |
0 |
0 |
4.2 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
03024600 |
|
|
4.7 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
03024700 |
|
|
4.7 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03024910 |
|
|
4.7 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
03024990 |
|
|
4.7 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
4.2 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
03025100 |
|
|
4.7 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03025200 |
|
|
4.7 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03025300 |
|
|
4.7 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
03025400 |
|
|
4.7 |
|
0 |
|
0 |
0 |
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |