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 |
59039020 |
|
|
5.2 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
8 |
8 |
7.3 |
0 |
4.8 |
6.9 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
59039090 |
|
|
5.2 |
|
0 |
0 |
0 |
0 |
0 |
8.5 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
8.1 |
8 |
8 |
8 |
8 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59041000 |
|
|
|
|
0 |
|
|
|
0 |
11.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59049000 |
|
|
|
|
0 |
|
|
|
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59050000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59061010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59061090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59069100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
59069910 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59069990 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
59070010 |
|
|
5.2 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59070020 |
|
|
5.2 |
|
0 |
|
|
|
0 |
2 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59070090 |
|
|
5.2 |
|
0 |
|
|
|
0 |
2 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
|
|
8 |
8 |
8 |
0 |
4.8 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59080000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59090000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59100000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
59111010 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59111090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59112000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59113100 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59113200 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
4.8 |
4.8 |
4.8 |
4.8 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59114000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
5.1 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
4.8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
59119000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
5.1 |
6.4 |
5 |
5 |
4.8 |
0 |
4.8 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60011000 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
8 |
8 |
7.3 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60012100 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60012200 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60012900 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60019100 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60019200 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
|
|
8 |
8 |
8 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60019900 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60024010 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60024020 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
7.1 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60024030 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60024040 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60024090 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
7.1 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60029010 |
|
|
5.2 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
7.1 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60029020 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
7.1 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60029030 |
|
|
4 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
8 |
8 |
7.3 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60029040 |
|
|
4 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
7.1 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60029090 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60031000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60032000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60033000 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60034000 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
6.9 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60039000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60041010 |
|
|
5.2 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60041020 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60041030 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
8.1 |
8 |
8 |
8 |
8 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60041040 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
2.6 |
0 |
0 |
0 |
7.5 |
7.3 |
8 |
8 |
7.3 |
0 |
4.8 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60041090 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |