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 |
40169500 |
|
|
|
|
0 |
|
|
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11.5 |
10.8 |
0 |
0 |
0 |
0 |
15.6 |
|
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40169910 |
|
|
7.6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
2.1 |
0 |
0 |
0 |
6 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
0 |
4.8 |
4.8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40169990 |
|
|
6.5 |
|
0 |
|
|
|
0 |
4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.5 |
6 |
0 |
0 |
0 |
0 |
8 |
8.7 |
8.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40170010 |
|
|
4.8 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
0 |
0 |
0 |
0 |
6.4 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
40170020 |
|
|
|
|
0 |
|
|
|
0 |
12 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
13 |
|
13 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41012011 |
|
|
6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
4.8 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41012019 |
|
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41012020 |
|
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41015011 |
|
|
6.6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
5 |
0 |
0 |
0 |
6.4 |
7.1 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41015019 |
|
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41015020 |
|
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41019011 |
|
|
6.6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
5 |
0 |
0 |
0 |
6.4 |
7.1 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41019019 |
|
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41019020 |
|
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41021000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
0 |
0 |
4.2 |
4.2 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41022110 |
|
|
|
|
0 |
|
|
|
0 |
11.2 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
8.4 |
0 |
0 |
0 |
12.1 |
|
11.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41022190 |
|
|
8 |
|
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 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41022910 |
|
|
|
|
0 |
|
|
|
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
8.4 |
0 |
0 |
0 |
12.1 |
|
11.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41022990 |
|
|
6 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
4.2 |
0 |
0 |
0 |
0 |
5.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41032000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
5.4 |
0 |
0 |
0 |
7.2 |
0 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41033000 |
|
|
|
|
0 |
|
|
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 |
41039011 |
|
|
|
|
0 |
|
|
|
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
8.4 |
0 |
0 |
0 |
12.1 |
|
11.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41039019 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
7.2 |
0 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41039021 |
|
|
|
|
0 |
|
|
|
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
8.4 |
0 |
0 |
0 |
12.1 |
|
11.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41039029 |
|
|
|
|
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 |
41039090 |
|
|
|
|
0 |
|
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
7.2 |
0 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41041111 |
|
|
3 |
1.2 |
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
0 |
0 |
0 |
3.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41041119 |
|
|
3 |
1.5 |
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 |
41041120 |
|
|
2.5 |
2 |
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41041911 |
|
|
3 |
1.5 |
0 |
|
|
|
0 |
3 |
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 |
41041919 |
|
|
3.5 |
1.8 |
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41041920 |
|
|
2.5 |
1.5 |
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41044100 |
|
|
3.5 |
2 |
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
3 |
3 |
3 |
3 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41044910 |
|
|
3.5 |
0 |
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41044990 |
|
|
4.9 |
2.1 |
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
1.8 |
0 |
0 |
0 |
5.3 |
4.2 |
4.2 |
4.2 |
4.2 |
0 |
0 |
0 |
4.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41051010 |
|
|
7 |
2.1 |
0 |
|
|
|
0 |
4 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
12.1 |
12.6 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41051090 |
|
|
5 |
2 |
0 |
|
|
|
0 |
4 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
0 |
0 |
0 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41053000 |
|
|
5.6 |
4.8 |
0 |
|
|
|
0 |
5.6 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
0 |
0 |
0 |
0 |
6.4 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41062100 |
|
|
12 |
2.1 |
0 |
|
|
|
0 |
12 |
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 |
41062200 |
|
|
9.8 |
8.4 |
0 |
|
|
|
0 |
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 |
41063110 |
|
|
|
4.2 |
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 |
41063190 |
|
|
|
4.2 |
0 |
|
|
|
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
12.1 |
|
11.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41063200 |
|
|
|
4.2 |
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 |
41064000 |
|
|
|
0 |
0 |
|
|
|
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
12.1 |
12.1 |
11.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41069100 |
|
|
|
0 |
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 |
41069200 |
|
|
|
0 |
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
12.1 |
12.4 |
11.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41071110 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
|
0 |
0 |
0 |
2.1 |
0 |
0 |
0 |
6 |
5.9 |
6.4 |
6.4 |
5.9 |
0 |
3.6 |
3.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41071120 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41071210 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
3.6 |
3.6 |
3.6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
41071220 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
3.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |