税则税目
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| 海关编码 | 编码名称 | 单位 | 普通税率 | 特别税率 | 2栏税率 | 定额数量 | 附加税 | 操作 |
|---|---|---|---|---|---|---|---|---|
| Artificial fur and articles thereof |
No.
|
6.5%
|
Free
|
74%
|
-
|
-
|
||
| Other |
No.
|
Free
|
-
|
50%
|
-
|
-
|
||
| Other |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Of mink |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Whole skins and pieces or cuttings thereof, assembled |
kg
|
5.3%
|
Free
|
35%
|
-
|
-
|
||
| Dyed |
kg
|
1.7%
|
Free
|
30%
|
-
|
-
|
||
| Not dyed |
kg
|
3.5%
|
Free
|
25%
|
-
|
-
|
||
| Of beaver, Caracul or Persian lamb, chinchilla, ermine, fisher, fitch, fox, Kolinsky, leopard, lynx, marten, mink, nutria, ocelot, otter, pony, racoon, sable or wolf |
kg
|
2.1%
|
Free
|
25%
|
-
|
-
|
||
| Dyed |
No.
|
1.7%
|
Free
|
30%
|
-
|
-
|
||
| Not dyed |
No.
|
3.5%
|
Free
|
25%
|
-
|
-
|
||
| Of rabbit or hare |
No.
|
2.7%
|
Free
|
25%
|
-
|
-
|
||
| Other |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Racoon |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Fox |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Racoon |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Fox |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Of silver, black or platinum fox (including those of any fox which is a mutation, or type developed, from silver, black or platinum foxes) |
No.
|
5.6%
|
Free
|
50%
|
-
|
-
|
||
| Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb |
No.
|
2.2%
|
Free
|
30%
|
-
|
-
|
||
| Other |
No.
|
-
|
-
|
-
|
-
|
-
|
| 商品编码层级 | 单位 | 普通税率 | 特别税率 | 2栏税率 | 定额数量 | 附加税 | 操作 |
|---|---|---|---|---|---|---|---|
|
-
8
Raw Hides and Skins, Leather, Furskins and Articles Thereof; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silkworm Gut)
|
|||||||
|
-
4303
Articles of apparel, clothing accessories and other articles of furskin:
|
|||||||
|
-
子目
|
|||||||
|
No.
|
Free
|
-
|
50%
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
-
4302
Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than those of heading 4303:
|
|||||||
|
-
430220
Heads, tails, paws and other pieces or cuttings, not assembled:
|
|||||||
|
kg
|
1.7%
|
Free
|
30%
|
-
|
-
|
||
|
kg
|
3.5%
|
Free
|
25%
|
-
|
-
|
||
|
kg
|
2.1%
|
Free
|
25%
|
-
|
-
|
||
|
-
430219
Other:
|
|||||||
|
No.
|
1.7%
|
Free
|
30%
|
-
|
-
|
||
|
No.
|
3.5%
|
Free
|
25%
|
-
|
-
|
||
|
No.
|
2.7%
|
Free
|
25%
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
5.6%
|
Free
|
50%
|
-
|
-
|
||
|
No.
|
2.2%
|
Free
|
30%
|
-
|
-
|
||
|
-
子目
|
|||||||
|
kg
|
5.3%
|
Free
|
35%
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
-
品目
|
|||||||
|
-
子目
|
|||||||
|
No.
|
6.5%
|
Free
|
74%
|
-
|
-
|
||