2101.12
章 21杂项食品
品目 2101咖啡、茶、马黛茶提取物及制品；焙炒菊苣及咖啡代用品等
子目 210112咖啡提取物、香精、浓缩物或咖啡基制品
中国视角 · 出口信息
- 出口退税率
- 13%
- 出口税率
- 0%
- 国内增值税
- 13%
- 消费税
- 无
核心利好 · 出口后退回
暂定 无
应税特殊品类
数据来源：GACC 海关总署 / 国家税务总局查看中国完整详情 →
落地 12 国 · 进口关税对比
12/12 有数据| 国家 | HS 编码 | 描述 | 主要税率 | 其他税费 | FTA |
|---|---|---|---|---|---|
US美国 | 2101.12.32.00 | Described in general note 15 of the tariff schedule and entered pursuant to its provisions | 10% | 第二栏税率:20% | 有 |
IN印度 | 21011200 | Preparations with basis of extracts, essences concentrates or with a basis of coffee | 30 | IGST:5 社会福利附加税:3 综合税负:39.65 | 无 |
ID印度尼西亚 | 21011210 | - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 有 |
MY马来西亚 | 2101121000 | - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats | 10% | 出口税率:0% 销售税 (SST):5% 消费税:RM 0.47 per 100 gram | 有 |
PH菲律宾 | 2101.12.10 | - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats : | — | 有 | |
TH泰国 | 21011210 | Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats | 60.00 | 有 | |
VN越南 | 21011210 | - - - Mixtures in paste form with a basis of ground roasted coffee, containing vegetable fats | 45 | 优惠税率:30 增值税:8/10 | 有 |
JP日本 | 210112111 | - Containing not less than 50% by weight of sucrose | ��1% | 有 | |
KR韩国 | 2101121000 | Preparations of instant coffee | 8 | WTO 约束税率:0 | 有 |
AU澳大利亚 | 21011200 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee | Free | 有 | |
BR巴西 | 21011200 | Preparações à base de extratos, essências ou concentrados ou à base de café | 14.4% | 工业产品税 (IPI):0.0% | 无 |
MX墨西哥 | 21011201 | Preparaciones a base de extractos, esencias o concentrados o a base de café. | 45%* | 一般进口税 (IGI):45%* 一般出口税 (IGE):Ex. | 有 |
说明：主要税率通常为 MFN 最惠国税率，适用于与中国有正常贸易关系的所有国家。若"FTA"为"有"，同时存在 RCEP / ACFTA / CPTPP / GSP 等优惠税率（点击该国 HS 编码查看详情）。增值税、消费税、特别进口税独立征收，需叠加计算落地成本。