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 |
|---|---|---|---|---|---|---|---|---|
| Assembled fence sections |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
kg
|
5.1%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Toothpicks |
kg
|
Free
|
-
|
25%
|
-
|
-
|
||
| Other |
No.
|
5.1%
|
Free
|
50%
|
-
|
-
|
||
| Consisting of wooden frames in the center of which are fixed louver boards or slats, with or without their hardware |
No.
|
10.7%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Sanded, grooved or otherwise advanced in condition |
m
|
4.9%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Plain |
m
|
Free
|
-
|
5%
|
-
|
-
|
||
| Other |
No.
|
3.3%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Of bamboo |
No.
|
3.3%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Clothes hangers |
hundreds
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Other |
No.
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Lined with textile fabrics |
kg/No.
|
Free
|
-
|
11¢/kg + 20%
|
-
|
-
|
||
| Not lined with textile fabrics |
No.
|
4.3%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Cigar and cigarette boxes |
No.
|
Free
|
-
|
60%
|
-
|
-
|
||
| Other |
No.
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Other |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Of teak (Tectona spp.) |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Of mango wood (Mangifera spp.) |
No.
|
-
|
-
|
-
|
-
|
-
|
||
| Statuettes and other ornaments, of wood |
No.
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||
| Other |
kg
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
| 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
|
|||||||
|
-
4421
Other articles of wood:
|
|||||||
|
-
442191
Of bamboo:
|
|||||||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
5.1%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
kg
|
Free
|
-
|
25%
|
-
|
-
|
||
|
No.
|
5.1%
|
Free
|
50%
|
-
|
-
|
||
|
No.
|
10.7%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
m
|
4.9%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
m
|
Free
|
-
|
5%
|
-
|
-
|
||
|
-
442120
Coffins:
|
|||||||
|
No.
|
3.3%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
No.
|
3.3%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
-
子目
|
|||||||
|
hundreds
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
-
4420
Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94:
|
|||||||
|
-
442090
Other:
|
|||||||
|
No.
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
kg/No.
|
Free
|
-
|
11¢/kg + 20%
|
-
|
-
|
||
|
No.
|
4.3%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
60%
|
-
|
-
|
||
|
-
子目
|
|||||||
|
No.
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||
|
No.
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||
|
-
4419
Tableware and kitchenware, of wood:
|
|||||||
|
-
441990
Other:
|
|||||||
|
kg
|
3.2%
|
Free
|
33 1/3%
|
-
|
-
|
||