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 |
|---|---|---|---|---|---|---|---|---|
| Powder |
g
|
Free
|
-
|
Free
|
-
|
-
|
||
| Base metals clad with silver, not further worked than semi- manufactured |
g
|
3.3%
|
Free
|
30%
|
-
|
-
|
||
| Other |
g
|
3%
|
Free
|
65%
|
-
|
-
|
||
| Rectangular or near rectangular shapes, containing 99.5 percent or more by weight of silver and not otherwise marked or decorated than with weight, purity, or other identifying information |
g
|
Free
|
-
|
Free
|
-
|
-
|
||
| Other |
g
|
3%
|
Free
|
65%
|
-
|
-
|
||
| Dore |
Ag g
|
-
|
-
|
-
|
-
|
-
|
||
| Bullion |
Ag g
|
-
|
-
|
-
|
-
|
-
|
||
| Powder |
g
|
Free
|
-
|
Free
|
-
|
-
|
||
| Other |
kg
|
Free
|
-
|
2.2¢/kg
|
-
|
-
|
||
| Other |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| 80 mesh or finer |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Coated with metal |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| 80 mesh or finer |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
g
|
6.4%
|
Free
|
50%
|
-
|
-
|
||
| Cut but not set, and suitable for use in the manufacture of jewelry |
No.
|
Free
|
-
|
10%
|
-
|
-
|
||
| Other |
g
|
6.4%
|
Free
|
50%
|
-
|
-
|
||
| Cut but not set, and suitable for use in the manufacture of jewelry |
No.
|
Free
|
-
|
10%
|
-
|
-
|
||
| Other |
g
|
6.4%
|
Free
|
50%
|
-
|
-
|
||
| Cut but not set, and suitable for use in the manufacture of jewelry |
No.
|
Free
|
-
|
10%
|
-
|
-
|
| 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 |
|---|---|---|---|---|---|---|---|
|
-
14
Natural or Cultured Pearls, Precious or Semiprecious Stones, Precious Metals, Metals Clad With Precious Metal, and Articles Thereof; Imitation Jewelry; Coin
|
|||||||
|
-
7108
Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form:
|
|||||||
|
-
子目
|
|||||||
|
g
|
Free
|
-
|
Free
|
-
|
-
|
||
|
-
7106
Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form:
|
|||||||
|
-
710692
Semimanufactured:
|
|||||||
|
g
|
3%
|
Free
|
65%
|
-
|
-
|
||
|
g
|
Free
|
-
|
Free
|
-
|
-
|
||
|
-
710691
Unwrought:
|
|||||||
|
g
|
3%
|
Free
|
65%
|
-
|
-
|
||
|
Ag g
|
-
|
-
|
-
|
-
|
-
|
||
|
Ag g
|
-
|
-
|
-
|
-
|
-
|
||
|
-
子目
|
|||||||
|
g
|
Free
|
-
|
Free
|
-
|
-
|
||
|
-
7105
Dust and powder of natural or synthetic precious or semi- precious stones:
|
|||||||
|
-
子目
|
|||||||
|
kg
|
Free
|
-
|
2.2¢/kg
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
-
7104
Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport:
|
|||||||
|
-
710499
Other:
|
|||||||
|
g
|
6.4%
|
Free
|
50%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
10%
|
-
|
-
|
||
|
-
710491
Diamonds:
|
|||||||
|
g
|
6.4%
|
Free
|
50%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
10%
|
-
|
-
|
||
|
-
710490
Other:
|
|||||||
|
g
|
6.4%
|
Free
|
50%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
10%
|
-
|
-
|
||
|
-
品目
|
|||||||
|
-
子目
|
|||||||
|
g
|
3.3%
|
Free
|
30%
|
-
|
-
|
||