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 |
40021911 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40021912 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40021913 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
4.5 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40021914 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40021915 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40021916 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40021919 |
|
|
|
|
5 |
|
|
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
|
|
6.8 |
6.8 |
6 |
0 |
0 |
6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40021990 |
|
|
4.9 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40022010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40022090 |
|
|
7 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40023110 |
|
|
3.9 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.6 |
0 |
0 |
0 |
4.5 |
3.6 |
3.6 |
3.6 |
3.6 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40023190 |
|
|
4.9 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40023910 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40023990 |
|
|
4.9 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
4.5 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40024100 |
|
|
4.9 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
0 |
0 |
0 |
0 |
6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40024910 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
5 |
5 |
5 |
0 |
0 |
6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40024990 |
|
|
4.9 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
6 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40025100 |
|
|
4.9 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40025910 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40025990 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40026010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0.8 |
0 |
0 |
0 |
2.3 |
1.8 |
1.8 |
1.8 |
1.8 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40026090 |
|
|
3.3 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.3 |
0 |
0 |
0 |
3.8 |
3 |
3 |
3 |
3 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40027010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
4.5 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40027090 |
|
|
7.1 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40028000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40029100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40029911 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
40029919 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2 |
0 |
0 |
0 |
5.6 |
4.5 |
4.5 |
4.5 |
4.5 |
0 |
0 |
4.5 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40029990 |
|
|
|
|
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 |
40030000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2.1 |
0 |
0 |
0 |
6 |
5.9 |
6.4 |
6.4 |
5.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40040000 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
6.4 |
7.1 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40051000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2.1 |
0 |
|
0 |
6 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40052000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2.1 |
0 |
|
0 |
6 |
5.9 |
6.4 |
6.4 |
5.9 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40059100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40059900 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2.1 |
0 |
|
0 |
6 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
|
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40061000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40069010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40069020 |
|
|
|
|
0 |
|
|
|
0 |
11.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
12.1 |
12.6 |
11.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40070000 |
|
|
|
|
0 |
|
|
|
0 |
11.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
12.1 |
0 |
11.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40081100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2.1 |
0 |
0 |
0 |
6 |
5.9 |
6.4 |
6.4 |
5.9 |
0 |
0 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40081900 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40082100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
0 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40082900 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40091100 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
6.3 |
6.3 |
6.3 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40091200 |
|
|
|
|
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 |
40092100 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
6.3 |
6.3 |
6.3 |
0 |
8 |
8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40092200 |
|
|
|
|
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 |
40093100 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
4.7 |
0 |
0 |
0 |
8.5 |
|
8.4 |
8.4 |
8.4 |
0 |
8 |
8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40093200 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
6 |
6 |
6 |
0 |
8 |
8.8 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40094100 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.7 |
6.3 |
0 |
0 |
0 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |