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 |
61033200 |
|
|
3.9 |
|
0 |
0 |
0 |
0 |
0 |
0 |
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 |
61033300 |
|
|
5.2 |
|
0 |
|
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12.1 |
11.4 |
0 |
0 |
0 |
0 |
0 |
0 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61033900 |
|
|
3.9 |
|
0 |
0 |
0 |
|
0 |
0 |
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 |
61034100 |
|
|
3.9 |
0 |
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 |
61034200 |
|
|
3.9 |
2.4 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
61034300 |
|
|
5.2 |
0 |
0 |
|
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 |
61034900 |
|
|
3.9 |
0 |
0 |
0 |
0 |
|
0 |
0 |
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 |
61041300 |
|
|
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 |
61041910 |
|
|
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 |
7.1 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61041920 |
|
|
5.2 |
|
0 |
0 |
|
|
0 |
14 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
11.1 |
10.5 |
0 |
0 |
0 |
0 |
4.8 |
7.1 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61041990 |
|
|
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 |
7.1 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61042200 |
|
|
5.2 |
|
0 |
0 |
|
|
0 |
14 |
0 |
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 |
61042300 |
|
|
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 |
61042910 |
|
|
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 |
7.1 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61042990 |
|
|
3.9 |
|
0 |
|
|
|
0 |
7.5 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
9.5 |
9 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61043100 |
|
|
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 |
61043200 |
|
|
3.9 |
|
0 |
0 |
0 |
0 |
0 |
0 |
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 |
61043300 |
|
|
6.5 |
|
0 |
|
0 |
|
0 |
7.6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
12.1 |
11.4 |
0 |
0 |
0 |
0 |
6 |
8 |
8.7 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61043900 |
|
|
3.9 |
|
0 |
|
0 |
|
0 |
0 |
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 |
61044100 |
|
|
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 |
61044200 |
|
|
3.9 |
|
0 |
|
|
|
0 |
0 |
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 |
61044300 |
|
|
5.2 |
|
0 |
|
0 |
|
0 |
7 |
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 |
61044400 |
|
|
3.9 |
|
0 |
|
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 |
61044900 |
|
|
3.9 |
|
0 |
|
0 |
|
0 |
0 |
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 |
61045100 |
|
|
3.9 |
|
0 |
|
|
|
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
4 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61045200 |
|
|
3.9 |
|
0 |
|
|
|
0 |
5.6 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
0 |
0 |
5.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61045300 |
|
|
3.9 |
|
0 |
|
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 |
61045900 |
|
|
3.9 |
|
0 |
0 |
0 |
0 |
0 |
7 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
0 |
0 |
4.8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61046100 |
|
|
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 |
61046200 |
|
|
3.9 |
2.4 |
0 |
|
|
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.2 |
9.6 |
9.6 |
9.6 |
9.6 |
0 |
0 |
0 |
5.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61046300 |
|
|
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 |
|
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61046900 |
|
|
3.9 |
0 |
0 |
|
|
|
0 |
0 |
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 |
61051000 |
|
|
3.9 |
4.2 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
10.2 |
9.6 |
9.6 |
9.6 |
9.6 |
0 |
3.6 |
3.6 |
5.2 |
|
0 |
0 |
0 |
0 |
|
|
|
|
|
|
|
|
2025 |
61052000 |
|
|
5.2 |
0 |
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 |
61059000 |
|
|
3.9 |
0 |
0 |
|
|
|
0 |
0 |
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 |
61061000 |
|
|
3.9 |
2.4 |
0 |
0 |
0 |
0 |
0 |
0 |
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 |
61062000 |
|
|
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 |
0 |
0 |
6.9 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61069000 |
|
|
3.9 |
0 |
0 |
|
|
|
0 |
0 |
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 |
0 |
|
|
|
|
|
|
|
|
2025 |
61071100 |
|
|
|
2.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
0 |
0 |
5.2 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61071200 |
|
|
3.9 |
|
0 |
|
|
|
0 |
6.4 |
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 |
61071910 |
|
|
3.9 |
|
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 |
61071990 |
|
|
3.9 |
|
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 |
61072100 |
|
|
|
2.4 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
0 |
|
0 |
0 |
0 |
0 |
0 |
0 |
0 |
8.9 |
8.4 |
0 |
0 |
0 |
0 |
3.6 |
3.6 |
0 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |
61072200 |
|
|
3.9 |
0 |
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 |
61072910 |
|
|
3.9 |
0 |
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 |
61072990 |
|
|
3.9 |
0 |
0 |
0 |
0 |
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 |
61079100 |
|
|
|
|
0 |
|
|
|
0 |
5.6 |
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 |
61079910 |
|
|
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 |
61079990 |
|
|
3.9 |
|
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 |
61081100 |
|
|
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 |
4.8 |
|
0 |
0 |
0 |
|
|
|
|
|
|
|
|
|
2025 |