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 |
|---|---|---|---|---|---|---|---|---|
| Of copper |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Other (including parts) |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Kitchen and table implements |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Carving and butcher steels, with or without handles |
No.
|
Free
|
-
|
8¢ each + 45%
|
-
|
-
|
||
| Screwdrivers, and parts thereof |
No.
|
6.2%
|
Free
|
45%
|
-
|
-
|
||
| Other (including parts) |
No.
|
5%
|
Free
|
45%
|
-
|
-
|
||
| With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium |
No.
|
5.7%
|
Free
|
60%
|
-
|
-
|
||
| With heads over 1.5 kg each |
No.
|
Free
|
-
|
20%
|
-
|
-
|
||
| With heads not over 1.5 kg each |
No.
|
6.2%
|
Free
|
45%
|
-
|
-
|
||
| Drilling, threading or tapping tools, and parts thereof |
No.
|
6.2%
|
Free
|
45%
|
-
|
-
|
||
| Socket wrenches, with or without handles, drives and extensions, and parts thereof |
No.
|
9%
|
Free
|
45%
|
-
|
-
|
||
| Adjustable, and parts thereof |
No.
|
9%
|
Free
|
45%
|
-
|
-
|
||
| Other (including parts) |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Open-end, box and combination open-end and box wrenches |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Other (including parts) |
No.
|
3.3%
|
Free
|
50%
|
-
|
-
|
||
| With cutting part containing by weight over 0.2 percent of chromium, molybdenum, or tungsten or over 0.1 percent of vanadium |
No.
|
6%
|
Free
|
60%
|
-
|
-
|
||
| Metal cutting shears and similar tools, and parts thereof |
No.
|
Free
|
-
|
50%
|
-
|
-
|
||
| Parts |
No.
|
4.5%
|
Free
|
45%
|
-
|
-
|
||
| Other |
doz.
|
-
|
-
|
-
|
-
|
-
|
||
| Pliers |
doz.
|
-
|
-
|
-
|
-
|
-
|
| 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 |
|---|---|---|---|---|---|---|---|
|
-
15
Base Metals and Articles of Base Metal
|
|||||||
|
-
8205
Handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools or water-jet cutting machines; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof:
|
|||||||
|
-
820551
Household tools, and parts thereof:
|
|||||||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
Free
|
-
|
8¢ each + 45%
|
-
|
-
|
||
|
-
820530
Planes, chisels, gouges and similar cutting tools for working wood, and parts thereof:
|
|||||||
|
No.
|
5%
|
Free
|
45%
|
-
|
-
|
||
|
No.
|
5.7%
|
Free
|
60%
|
-
|
-
|
||
|
-
820520
Hammers and sledge hammers, and parts thereof:
|
|||||||
|
No.
|
Free
|
-
|
20%
|
-
|
-
|
||
|
No.
|
6.2%
|
Free
|
45%
|
-
|
-
|
||
|
-
子目
|
|||||||
|
No.
|
6.2%
|
Free
|
45%
|
-
|
-
|
||
|
No.
|
6.2%
|
Free
|
45%
|
-
|
-
|
||
|
-
8204
Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); socket wrenches, with or without handles, drives or extensions; base metal parts thereof:
|
|||||||
|
-
子目
|
|||||||
|
No.
|
9%
|
Free
|
45%
|
-
|
-
|
||
|
No.
|
9%
|
Free
|
45%
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
-
8203
Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe cutters, bolt cutters, perforating punches and similar handtools, and base metal parts thereof:
|
|||||||
|
-
820340
Pipe cutters, bolt cutters, perforating punches and similar tools, and parts thereof:
|
|||||||
|
No.
|
3.3%
|
Free
|
50%
|
-
|
-
|
||
|
No.
|
6%
|
Free
|
60%
|
-
|
-
|
||
|
-
820320
Pliers (including cutting pliers), pincers, tweezers and similar tools, and parts thereof:
|
|||||||
|
No.
|
4.5%
|
Free
|
45%
|
-
|
-
|
||
|
doz.
|
-
|
-
|
-
|
-
|
-
|
||
|
doz.
|
-
|
-
|
-
|
-
|
-
|
||
|
-
子目
|
|||||||
|
No.
|
Free
|
-
|
50%
|
-
|
-
|
||