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 |
|---|---|---|---|---|---|---|---|---|
| Lining leather |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| Upper leather |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| In the dry state (crust) |
m2
|
3.3%
|
Free
|
25%
|
-
|
-
|
||
| In the wet state (including wet-blue) |
m2
|
3.3%
|
Free
|
25%
|
-
|
-
|
||
| Of reptiles |
m2
|
Free
|
-
|
25%
|
-
|
-
|
||
| In the dry state (crust) |
m2
|
4.2%
|
Free
|
25%
|
-
|
-
|
||
| Other |
m2
|
4.2%
|
Free
|
25%
|
-
|
-
|
||
| Wet blues |
m2
|
4.2%
|
Free
|
25%
|
-
|
-
|
||
| In the dry state (crust) |
m2
|
2.4%
|
Free
|
25%
|
-
|
-
|
||
| Other |
m2
|
2.4%
|
Free
|
25%
|
-
|
-
|
||
| Wet blues |
m2
|
2.4%
|
Free
|
25%
|
-
|
-
|
||
| In the dry state (crust) |
m2
|
2%
|
Free
|
25%
|
-
|
-
|
||
| Other |
m2
|
2%
|
Free
|
25%
|
-
|
-
|
||
| Wet blues |
m2
|
2%
|
Free
|
25%
|
-
|
-
|
||
| Other |
m2
|
3.3%
|
Free
|
25%
|
-
|
-
|
||
| Other |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| Upper leather |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| Upper leather |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
m2
|
2.4%
|
Free
|
15%
|
-
|
-
|
| 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)
|
|||||||
|
-
4107
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114:
|
|||||||
|
-
410711
Full grains, unsplit:
|
|||||||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
-
4106
Tanned or crust skins of other animals, without wool or hair on, whether or not split, but not further prepared:
|
|||||||
|
-
410631
In the wet state (including wet-blue):
|
|||||||
|
m2
|
4.2%
|
Free
|
25%
|
-
|
-
|
||
|
m2
|
4.2%
|
Free
|
25%
|
-
|
-
|
||
|
-
410621
In the wet state (including wet-blue):
|
|||||||
|
m2
|
2.4%
|
Free
|
25%
|
-
|
-
|
||
|
m2
|
2.4%
|
Free
|
25%
|
-
|
-
|
||
|
-
子目
|
|||||||
|
m2
|
3.3%
|
Free
|
25%
|
-
|
-
|
||
|
m2
|
3.3%
|
Free
|
25%
|
-
|
-
|
||
|
m2
|
Free
|
-
|
25%
|
-
|
-
|
||
|
m2
|
4.2%
|
Free
|
25%
|
-
|
-
|
||
|
m2
|
2.4%
|
Free
|
25%
|
-
|
-
|
||
|
-
4105
Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
|
|||||||
|
-
410510
In the wet state (including wet-blue):
|
|||||||
|
m2
|
2%
|
Free
|
25%
|
-
|
-
|
||
|
m2
|
2%
|
Free
|
25%
|
-
|
-
|
||
|
-
子目
|
|||||||
|
m2
|
2%
|
Free
|
25%
|
-
|
-
|
||
|
-
4104
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
|
|||||||
|
-
410449
Other:
|
|||||||
|
m2
|
3.3%
|
Free
|
25%
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
m2
|
2.4%
|
Free
|
15%
|
-
|
-
|
||