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 |
|---|---|---|---|---|---|---|---|---|
| Fresh or chilled |
kg
|
6.4%
|
Free
|
50%
|
-
|
-
|
||
| Other |
kg
|
4.5%
|
Free
|
50%
|
-
|
-
|
||
| Frozen |
kg
|
6%
|
Free
|
35%
|
-
|
-
|
||
| Other |
kg
|
11.3%
|
Free
|
50%
|
-
|
-
|
||
| Frozen |
kg
|
7.9%
|
Free
|
35%
|
-
|
-
|
||
| If entered for consumption outside the above stated period, or if withdrawn for consumption at any time |
kg
|
1.5¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
| If entered for consumption during the period from May 1 to August 31, inclusive, in any year |
kg
|
0.8¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
| Guar seeds |
kg
|
Free
|
-
|
Free
|
-
|
-
|
||
| Seeds of a kind used for sowing |
kg
|
1.5¢/kg
|
Free
|
13.2¢/kg
|
-
|
-
|
||
| If entered for consumption outside the above stated period, or if withdrawn for consumption at any time |
kg
|
1.5¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
| If entered for consumption during the period from May 1 to August 31, inclusive, in any year |
kg
|
0.8¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
| Of a kind used for sowing |
kg
|
1.5¢/kg
|
Free
|
13.2¢/kg
|
-
|
-
|
||
| Other |
kg
|
1.2¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
| Seeds of a kind used for sowing |
kg
|
1.5¢/kg
|
Free
|
13.2¢/kg
|
-
|
-
|
||
| Other |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
kg
|
0.15¢/kg
|
Free
|
1.1¢/kg
|
-
|
-
|
||
| Certified organic |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Certified organic |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Red |
kg
|
0.15¢/kg
|
Free
|
1.1¢/kg
|
-
|
-
|
| 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 |
|---|---|---|---|---|---|---|---|
|
-
2
Vegetable Products
|
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|
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0714
Cassava (manioc), arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith:
|
|||||||
|
-
071430
Yams (Dioscorea spp.):
|
|||||||
|
kg
|
6.4%
|
Free
|
50%
|
-
|
-
|
||
|
-
071420
Sweet potatoes:
|
|||||||
|
kg
|
4.5%
|
Free
|
50%
|
-
|
-
|
||
|
kg
|
6%
|
Free
|
35%
|
-
|
-
|
||
|
-
071410
Cassava (manioc):
|
|||||||
|
kg
|
11.3%
|
Free
|
50%
|
-
|
-
|
||
|
kg
|
7.9%
|
Free
|
35%
|
-
|
-
|
||
|
-
0713
Dried leguminous vegetables, shelled, whether or not skinned or split:
|
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|
-
071390
Other:
|
|||||||
|
kg
|
1.5¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
|
kg
|
0.8¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
|
kg
|
Free
|
-
|
Free
|
-
|
-
|
||
|
kg
|
1.5¢/kg
|
Free
|
13.2¢/kg
|
-
|
-
|
||
|
-
071360
Pigeon peas (Cajanus cajan):
|
|||||||
|
kg
|
1.5¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
|
kg
|
0.8¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
|
kg
|
1.5¢/kg
|
Free
|
13.2¢/kg
|
-
|
-
|
||
|
-
071350
Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina and Vicia faba var. minor):
|
|||||||
|
kg
|
1.2¢/kg
|
Free
|
6.6¢/kg
|
-
|
-
|
||
|
kg
|
1.5¢/kg
|
Free
|
13.2¢/kg
|
-
|
-
|
||
|
-
071340
Lentils:
|
|||||||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
0.15¢/kg
|
Free
|
1.1¢/kg
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
0.15¢/kg
|
Free
|
1.1¢/kg
|
-
|
-
|
||