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 |
|---|---|---|---|---|---|---|---|---|
| Other |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Rough |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Treated with paint, stain, creosote or other preservative |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Finger-jointed |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Nonconiferous |
m3/No.
|
Free
|
-
|
Free
|
-
|
-
|
||
| Coniferous |
m3/No.
|
Free
|
-
|
Free
|
-
|
-
|
||
| Nonconiferous |
m3/No.
|
Free
|
-
|
Free
|
-
|
-
|
||
| Coniferous |
m3/No.
|
Free
|
-
|
Free
|
-
|
-
|
||
| Wood wool (excelsior); wood flour |
kg
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Other |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Poles, piles and posts |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Fence pickets, palings and rails |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Poles, piles and posts |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Fence pickets, palings and rails |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Of paulownia (Paulownia spp.) |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Of walnut (Juglans spp.) |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Of maple (Acer spp.) |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Of cherry (Prunus spp.) |
m3
|
-
|
-
|
-
|
-
|
-
|
| 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 |
|---|---|---|---|---|---|---|---|
|
-
9
Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufacturers of Straw,of Esparto or of Other Plaiting Materials; Basketware and Wickerwork
|
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|
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4407
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm:
|
|||||||
|
-
子目
|
|||||||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
-
4406
Railway or tramway sleepers (cross-ties) of wood:
|
|||||||
|
-
子目
|
|||||||
|
m3/No.
|
Free
|
-
|
Free
|
-
|
-
|
||
|
m3/No.
|
Free
|
-
|
Free
|
-
|
-
|
||
|
m3/No.
|
Free
|
-
|
Free
|
-
|
-
|
||
|
m3/No.
|
Free
|
-
|
Free
|
-
|
-
|
||
|
-
4404
Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like:
|
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|
-
子目
|
|||||||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
-
4403
Wood in the rough, whether or not stripped of bark or sap- wood, or roughly squared:
|
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|
-
子目
|
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|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
-
品目
|
|||||||
|
-
子目
|
|||||||
|
kg
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||