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 |
48221000 |
|
|
|
|
5 |
|
|
|
|
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2025 |
48229000 |
|
|
|
|
5 |
|
|
|
|
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2025 |
48232000 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2025 |
48234000 |
|
|
|
|
5 |
|
|
|
|
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2025 |
48236100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
4.8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
48236910 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
4.8 |
4.5 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
48236990 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
4.8 |
4.5 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
48237000 |
|
|
|
|
5 |
|
|
|
|
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
5 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
2025 |
48239010 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
|
|
|
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
48239020 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
4.8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
48239030 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
4.8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
48239090 |
|
|
|
|
|
|
|
|
|
|
0 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49011000 |
|
|
|
|
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 |
49019100 |
|
|
|
|
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 |
49019900 |
|
|
|
|
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 |
49021000 |
|
|
|
|
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 |
49029000 |
|
|
|
|
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 |
49030000 |
|
|
|
|
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 |
49040000 |
|
|
|
|
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 |
49052000 |
|
|
|
|
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 |
49059000 |
|
|
|
|
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 |
49060000 |
|
|
|
|
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 |
49070010 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
6.8 |
6.8 |
6.8 |
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49070020 |
|
|
|
|
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 |
49070030 |
|
|
|
|
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 |
49070090 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
6.8 |
6.8 |
6.8 |
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49081000 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
6.8 |
6.8 |
6.8 |
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49089000 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
6.8 |
6.8 |
6.8 |
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49090010 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
|
|
|
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49090090 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
|
|
|
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49100000 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
|
|
|
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49111010 |
|
|
|
|
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 |
49111090 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
|
|
|
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49119100 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
0 |
|
2 |
|
|
0 |
|
|
|
|
|
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49119910 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
3 |
0 |
2 |
|
|
0 |
|
|
|
|
|
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
49119990 |
|
|
|
|
5 |
|
|
|
|
|
0 |
|
|
|
3 |
0 |
2 |
|
|
0 |
|
|
|
|
|
0 |
|
|
|
|
|
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
50010010 |
|
|
|
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
50010090 |
|
|
|
|
0 |
|
|
|
0 |
4 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
50020011 |
|
|
|
|
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 |
50020012 |
|
|
|
|
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 |
50020013 |
|
|
|
|
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 |
50020019 |
|
|
|
|
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 |
50020020 |
|
|
|
|
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 |
50020090 |
|
|
|
|
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 |
50030011 |
|
|
|
|
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 |
50030012 |
|
|
|
|
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 |
50030019 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.7 |
0 |
0 |
0 |
0 |
0 |
7.2 |
7.8 |
5.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
50030091 |
|
|
|
|
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 |
50030099 |
|
|
|
|
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 |
50040000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
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2025 |