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 |
|---|---|---|---|---|---|---|---|---|
| Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour |
kg
|
Free
|
-
|
10%
|
-
|
-
|
||
| Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls |
kg
|
Free
|
-
|
10%
|
-
|
-
|
||
| Other |
m2
|
1.6%
|
Free
|
30%
|
-
|
-
|
||
| Calf and kip |
m2
|
3.6%
|
Free
|
30%
|
-
|
-
|
||
| Patent leather |
m2
|
2.3%
|
Free
|
15%
|
-
|
-
|
||
| Chamois (including combination chamois) leather |
m2
|
3.2%
|
Free
|
25%
|
-
|
-
|
||
| Fancy |
m2
|
1.6%
|
Free
|
30%
|
-
|
-
|
||
| Not fancy |
m2
|
3.3%
|
Free
|
25%
|
-
|
-
|
||
| Fancy |
m2
|
Free
|
-
|
30%
|
-
|
-
|
||
| Not fancy |
m2
|
Free
|
-
|
25%
|
-
|
-
|
||
| Of swine |
m2
|
4.2%
|
Free
|
25%
|
-
|
-
|
||
| Fancy |
m2
|
2.8%
|
Free
|
30%
|
-
|
-
|
||
| Not fancy |
m2
|
2.4%
|
Free
|
25%
|
-
|
-
|
||
| Fancy |
m2
|
2%
|
Free
|
30%
|
-
|
-
|
||
| Other |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| Garment |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| Fancy |
m2
|
2.4%
|
Free
|
30%
|
-
|
-
|
||
| Other |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| Bag, case, strap and collar |
m2
|
-
|
-
|
-
|
-
|
-
|
||
| Glove and garment |
m2
|
-
|
-
|
-
|
-
|
-
|
| 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)
|
|||||||
|
-
4115
Composition leather with a basis of leather or leather fiber, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour:
|
|||||||
|
-
子目
|
|||||||
|
kg
|
Free
|
-
|
10%
|
-
|
-
|
||
|
kg
|
Free
|
-
|
10%
|
-
|
-
|
||
|
-
4114
Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallized leather:
|
|||||||
|
-
411420
Patent leather and patent laminated leather; metallized leather:
|
|||||||
|
m2
|
1.6%
|
Free
|
30%
|
-
|
-
|
||
|
m2
|
3.6%
|
Free
|
30%
|
-
|
-
|
||
|
m2
|
2.3%
|
Free
|
15%
|
-
|
-
|
||
|
-
子目
|
|||||||
|
m2
|
3.2%
|
Free
|
25%
|
-
|
-
|
||
|
-
4113
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 4114:
|
|||||||
|
-
411390
Other:
|
|||||||
|
m2
|
1.6%
|
Free
|
30%
|
-
|
-
|
||
|
m2
|
3.3%
|
Free
|
25%
|
-
|
-
|
||
|
-
411330
Of reptiles:
|
|||||||
|
m2
|
Free
|
-
|
30%
|
-
|
-
|
||
|
m2
|
Free
|
-
|
25%
|
-
|
-
|
||
|
-
411310
Of goats or kids:
|
|||||||
|
m2
|
2.8%
|
Free
|
30%
|
-
|
-
|
||
|
m2
|
2.4%
|
Free
|
25%
|
-
|
-
|
||
|
-
子目
|
|||||||
|
m2
|
4.2%
|
Free
|
25%
|
-
|
-
|
||
|
-
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:
|
|||||||
|
-
410799
Other:
|
|||||||
|
m2
|
2.4%
|
Free
|
30%
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
-
品目
|
|||||||
|
-
411200
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 4114:
|
|||||||
|
m2
|
2%
|
Free
|
30%
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||
|
m2
|
-
|
-
|
-
|
-
|
-
|
||