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 |
39122000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39123100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39123900 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39129000 |
|
|
|
|
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 |
39131000 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39139000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39140000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
4.1 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39151000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
3.9 |
3.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39152000 |
|
|
|
|
0 |
|
|
|
0 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
3.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39153000 |
|
|
|
|
0 |
|
|
|
0 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
3.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39159010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
3.9 |
3.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39159090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
3.9 |
3.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39161000 |
|
|
|
|
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 |
39162010 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39162090 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39169010 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
0 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39169090 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
6 |
6 |
6 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39171000 |
|
|
8 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8.8 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39172100 |
|
|
|
|
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 |
39172200 |
|
|
|
|
0 |
|
|
|
0 |
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 |
39172300 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
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 |
39172900 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
6 |
6 |
6 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39173100 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
6 |
6 |
6 |
0 |
8 |
8.8 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39173200 |
|
|
4.6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39173300 |
|
|
4.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39173900 |
|
|
4.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39174000 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
6 |
6 |
6 |
0 |
8 |
8.8 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39181010 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39181090 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
5 |
5 |
5 |
0 |
8 |
8.8 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39189010 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39189090 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39191010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39191091 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39191099 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
4.1 |
|
5 |
5 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
39199010 |
|
|
4.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39199090 |
|
|
4.6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39201010 |
|
|
4.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.9 |
3.9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39201090 |
|
|
4.6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39202010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
5 |
5 |
5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39202090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
3.9 |
0 |
0 |
0 |
0 |
0 |
0 |
3.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39203000 |
|
|
4.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
5.2 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
39204300 |
|
|
4.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
39204900 |
|
|
4.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
39205100 |
|
|
4.6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
3.9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39205900 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39206100 |
|
|
4.6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
3.9 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
39206200 |
|
|
4.6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.7 |
0 |
0 |
0 |
4.9 |
3.9 |
3.9 |
3.9 |
3.9 |
0 |
0 |
0 |
3.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39206300 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
39206900 |
|
|
6.5 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
8.1 |
|
8 |
8 |
8 |
0 |
8 |
8.8 |
8 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
39207100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.1 |
3.9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |