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 |
35051000 |
|
|
|
|
0 |
|
|
|
0 |
4.8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
0 |
0 |
0 |
0 |
10.4 |
0 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
35052000 |
|
|
|
|
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 |
35061000 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
35069110 |
|
|
7 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
8 |
8 |
7.3 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
35069120 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
8.1 |
8 |
8 |
8 |
8 |
0 |
8 |
6 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
35069190 |
|
|
7 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.5 |
6 |
0 |
0 |
0 |
0 |
8 |
6 |
8.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
35069900 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
8.1 |
8 |
8 |
8 |
8 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
35071000 |
|
|
|
|
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 |
35079010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.8 |
3.6 |
0 |
0 |
0 |
0 |
0 |
0 |
3.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
35079020 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.8 |
3.6 |
0 |
0 |
0 |
0 |
0 |
0 |
3.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
35079090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.8 |
3.6 |
3.6 |
3.6 |
3.6 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36010000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
7.2 |
7.9 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36020010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
7.2 |
7.9 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36020090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
7.2 |
7.9 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36031000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
5.4 |
5.4 |
5.4 |
5.4 |
0 |
7.2 |
0 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36032000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
5.4 |
5.4 |
5.4 |
5.4 |
0 |
7.2 |
0 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36033000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
5.4 |
5.4 |
5.4 |
5.4 |
0 |
7.2 |
0 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36034000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
5.4 |
5.4 |
5.4 |
5.4 |
0 |
7.2 |
0 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36035000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
5.4 |
5.4 |
5.4 |
5.4 |
0 |
7.2 |
0 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36036000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
5.4 |
5.4 |
5.4 |
5.4 |
0 |
7.2 |
0 |
7.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36041000 |
|
|
|
|
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 |
36049000 |
|
|
|
|
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 |
36050000 |
|
|
|
|
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 |
36061000 |
|
|
|
|
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 |
36069011 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36069019 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
36069090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37011000 |
|
|
16 |
|
5 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
16 |
0 |
0 |
0 |
|
|
|
|
|
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37012000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
2 |
0 |
0 |
0 |
0 |
0 |
3.2 |
3 |
3 |
3 |
3 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37013021 |
|
|
|
|
5 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0元/平方米 |
0 |
0 |
0 |
0 |
6 |
6 |
6 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37013022 |
|
|
0 |
|
5 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0元/平方米 |
0 |
0 |
0 |
0 |
6 |
6 |
6 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37013024 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0元/平方米 |
0 |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37013025 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0元/平方米 |
0 |
0 |
0 |
0 |
6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37013029 |
|
|
|
|
5 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0元/平方米 |
0 |
0 |
0 |
0 |
0 |
6 |
6 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37013090 |
|
|
0 |
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
0 |
12 |
12 |
12 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37019100 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
5 |
5 |
5 |
0 |
17.3 |
|
17.3 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37019920 |
|
|
|
|
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 |
37019990 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
15.9 |
15 |
0 |
0 |
0 |
0 |
7.5 |
8.3 |
3.8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37021000 |
|
|
8 |
|
5 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
2.9 |
8.1 |
8 |
8 |
9 |
8 |
0 |
8 |
|
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37023110 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37023190 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
|
0 |
0 |
11.4 |
|
|
5 |
5 |
5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37023210 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37023220 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0元/平方米 |
0 |
0 |
2.9 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37023290 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
9.4元/平方米 |
0 |
0 |
6.3 |
|
17.6 |
17.6 |
17.6 |
17.6 |
0 |
|
|
19.1 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37023920 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0元/平方米 |
0 |
0 |
2.9 |
7.5 |
6 |
6 |
6 |
6 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37023990 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
10.8元/平方米 |
0 |
0 |
6.3 |
|
17.6 |
17.6 |
17.6 |
17.6 |
0 |
|
|
19.1 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37024100 |
|
|
|
|
|
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
4.6 |
|
|
|
|
|
0 |
|
|
13.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37024221 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
2.9 |
|
|
5 |
5 |
5 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37024229 |
|
|
8 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0元/平方米 |
0 |
0 |
2.9 |
6.4 |
6 |
6 |
6 |
6 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
37024292 |
|
|
12.8 |
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0元/平方米 |
0 |
0 |
4.6 |
10.2 |
9.6 |
9.6 |
9.6 |
9.6 |
0 |
13.9 |
|
13.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |