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 |
60049010 |
|
|
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 |
60049020 |
|
|
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 |
60049030 |
|
|
|
|
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 |
0 |
|
|
|
|
|
|
|
|
2025 |
60049040 |
|
|
|
|
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 |
60049090 |
|
|
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 |
0 |
|
|
|
|
|
|
|
|
2025 |
60052100 |
|
|
|
|
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 |
60052200 |
|
|
|
|
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 |
60052300 |
|
|
|
|
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 |
60052400 |
|
|
|
|
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 |
60053500 |
|
|
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 |
6.4 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
60053600 |
|
|
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 |
6.4 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
60053700 |
|
|
5.2 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4.5 |
0 |
0 |
0 |
|
|
8 |
8 |
8 |
0 |
4.8 |
0 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60053800 |
|
|
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 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60053900 |
|
|
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 |
6.4 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60054100 |
|
|
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 |
60054200 |
|
|
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 |
60054300 |
|
|
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 |
60054400 |
|
|
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 |
60059010 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60059090 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60061000 |
|
|
|
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
7.2 |
7.2 |
7.2 |
7.2 |
0 |
4.8 |
4.8 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60062100 |
|
|
5.2 |
|
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 |
60062200 |
|
|
5.2 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
6.4 |
6 |
6 |
6 |
6 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
60062300 |
|
|
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 |
60062400 |
|
|
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 |
0 |
|
|
|
|
|
|
|
|
2025 |
60063100 |
|
|
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 |
60063200 |
|
|
5.2 |
|
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 |
60063300 |
|
|
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 |
0 |
|
|
|
|
|
|
|
|
2025 |
60063400 |
|
|
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 |
0 |
|
|
|
|
|
|
|
|
2025 |
60064100 |
|
|
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 |
60064200 |
|
|
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 |
0 |
|
|
|
|
|
|
|
|
2025 |
60064300 |
|
|
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 |
60064400 |
|
|
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 |
60069000 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
7.6 |
0 |
0 |
0 |
0 |
0 |
4.8 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61012000 |
|
|
5.2 |
|
0 |
|
|
|
0 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11.1 |
10.5 |
0 |
0 |
0 |
0 |
0 |
0 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61013000 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11.1 |
10.5 |
0 |
0 |
0 |
0 |
0 |
0 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61019010 |
|
|
6.5 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61019090 |
|
|
5.2 |
|
0 |
|
|
|
0 |
8.8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11.1 |
10.5 |
0 |
0 |
0 |
0 |
4.8 |
0 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61021000 |
|
|
6.5 |
|
0 |
|
|
|
0 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
|
20 |
20 |
20 |
0 |
8 |
8.8 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61022000 |
|
|
5.2 |
|
0 |
|
|
|
0 |
14 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11.1 |
10.5 |
0 |
0 |
0 |
0 |
4.8 |
4.8 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61023000 |
|
|
5.2 |
|
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11.1 |
10.5 |
0 |
0 |
0 |
0 |
0 |
0 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61029000 |
|
|
6.5 |
|
0 |
|
|
|
0 |
10 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
15 |
12 |
12 |
12 |
12 |
0 |
8 |
8.8 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61031010 |
|
|
6.5 |
|
0 |
|
|
|
0 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61031020 |
|
|
6.5 |
|
0 |
|
|
|
0 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
8 |
8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61031090 |
|
|
5.2 |
|
0 |
0 |
|
|
0 |
8.8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11.1 |
10.5 |
0 |
0 |
0 |
0 |
4.8 |
6.4 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61032200 |
|
|
6.5 |
|
0 |
0 |
|
|
0 |
14.8 |
0 |
0 |
0 |
0 |
0 |
0 |
5.3 |
0 |
0 |
0 |
|
|
16 |
16 |
16 |
0 |
8 |
8 |
8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61032300 |
|
|
6.5 |
|
0 |
|
|
|
0 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
8 |
8.8 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61032910 |
|
|
6.5 |
|
0 |
|
|
|
0 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61032990 |
|
|
6.5 |
|
0 |
0 |
|
|
0 |
18 |
0 |
0 |
0 |
0 |
0 |
0 |
11.2 |
0 |
0 |
0 |
|
20 |
20 |
20 |
20 |
0 |
8 |
9 |
6 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61033100 |
|
|
3.9 |
|
0 |
|
|
|
0 |
8 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.2 |
9.6 |
0 |
0 |
0 |
0 |
0 |
0 |
5.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |