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 |
|---|---|---|---|---|---|---|---|---|
| Printed circuit assemblies |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Other |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Other, with a recording device |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| For measuring or checking semiconductor wafers or devices (including integrated circuits) |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Other, with a recording device |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Other |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Resistance measuring instruments |
No.
|
1.7%
|
Free
|
40%
|
-
|
-
|
||
| Multimeters, with a recording device |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Multimeters, without a recording device |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Other oscilloscopes and oscillographs |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Specially designed for telecommunications |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Instruments and apparatus for measuring or detecting ionizing radiations |
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
| Other |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Of speedometers and tachometers |
kg
|
-
|
-
|
-
|
-
|
-
|
||
| Of stroboscopes |
kg
|
3.2%
|
Free
|
65%
|
-
|
-
|
||
| Of bicycle speedometers |
kg
|
6%
|
Free
|
110%
|
-
|
-
|
||
| Of taximeters |
kg
|
5.3%
|
Free
|
85%
|
-
|
-
|
||
| Stroboscopes |
No.
|
16¢ each + 2.5%
|
Free
|
$4.50 each + 65%
|
-
|
-
|
||
| Other |
No.
|
-
|
-
|
-
|
-
|
-
|
| 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 |
|---|---|---|---|---|---|---|---|
|
-
18
Optical, Photographic, Cinematographic, Measuring, Checking, Precision, Medical or Surgical Instruments and Apparatus; Clocks and Watches; Musical Instruments; Parts and Accessories Thereof
|
|||||||
|
-
9030
Oscilloscopes, spectrum analyzers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations; parts and accessories thereof:
|
|||||||
|
-
903090
Parts and accessories:
|
|||||||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
-
903033
Other, without a recording device:
|
|||||||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
1.7%
|
Free
|
40%
|
-
|
-
|
||
|
-
903020
Oscilloscopes and oscillographs:
|
|||||||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
-
子目
|
|||||||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
No.
|
Free
|
-
|
40%
|
-
|
-
|
||
|
-
9029
Revolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof:
|
|||||||
|
-
902990
Parts and accessories:
|
|||||||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
-
|
-
|
-
|
-
|
-
|
||
|
kg
|
3.2%
|
Free
|
65%
|
-
|
-
|
||
|
kg
|
6%
|
Free
|
110%
|
-
|
-
|
||
|
kg
|
5.3%
|
Free
|
85%
|
-
|
-
|
||
|
-
902920
Speedometers and tachometers; stroboscopes:
|
|||||||
|
No.
|
16¢ each + 2.5%
|
Free
|
$4.50 each + 65%
|
-
|
-
|
||
|
No.
|
-
|
-
|
-
|
-
|
-
|
||