2206.00
章 22饮料、酒及醋
品目 2206苦艾酒及其他用植物或芳香物质调味的鲜葡萄酿制的酒
子目 220600其他发酵饮料及发酵饮料与非酒精饮料的混合物
在覆盖的 12 个目的国中，HS 2206.00 的进口主税率澳大利亚最低（0%）、印度尼西亚最高（90%），其中 1 国为零关税。中国出口退税率 13%。 中国原产经 FTA，5 个目的国可享优惠税率（需持对应原产地证）。
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
- 0.2495元/升
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 | 中国原产 FTA |
|---|---|---|---|---|---|
US美国 | 2206.00.15 | Cider, whether still or sparkling | 0.4¢/liter | 第二栏税率:1.3¢/liter | 无优惠 |
IN印度 | 22060000 | OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD, SAKE); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON-ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED | 150 | IGST:Under State Excise/VAT 社会福利附加税:0 | 无优惠 |
ID印度尼西亚 | 22060010 | - Cider or perry | 90.00 | 增值税 (PPN):12.00 所得税:7.50 | 90% ACFTA / RCEP · Form E |
MY马来西亚 | 2206001000 | - Cider and perry | RM7.00 | 出口税率:0% 销售税 (SST):10% 消费税:RM66.00 per 100% vol. per litre | 无优惠 |
PH菲律宾 | 2206.00.10 | - Cider or perry | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 22060010 | Cider or perry | 60.00 | 无优惠 | |
VN越南 | 22060010 | - Cider or perry | 82.5 | 优惠税率:55 增值税:10/8 特殊消费税:35/65 | 55% ACFTA / RCEP · Form E |
JP日本 | 220600100 | 1 Of an alcoholic strength by volume of less than 1% vol | 35% or 27 yen/kg, whichever is the greater | WTO 税率:29.8% or 23 yen/kg, whichever is the greater | 20.5% RCEP |
KR韩国 | 2206001010 | Cider | 30 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 22060030 | Beverages, as follows:grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204, but not containing goods which, if imported separately, would be classified in 2208;grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205, but not containing goods which, if imported separately, would be classified in 2207 or 2208;cider or perry as defined in Additional Note 5 to this Chapter;fruit or vegetable wine as defined in Additional Note 6 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208;mead as defined in Additional Note 7 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208;sake as defined in Additional Note 8 to this Chapter | Free | 0% ChAFTA | |
BR巴西 | 22060010 | Sidra | 18.0% | 工业产品税 (IPI):6.5% | 无优惠 |
MX墨西哥 | 22060001 | Bebidas refrescantes a base de una mezcla de limonada y cerveza o vino, o de una mezcla de cerveza y vino (“wine coolers”). | 20 | 一般进口税 (IGI):20 一般出口税 (IGE):Ex. | 无优惠 |
说明：主要税率为 MFN 最惠国税率。「中国原产 FTA」列 = 中国出口该商品、持对应原产地证（Form E / Form D 等）可享的协定优惠税率，取可解析的最优档；"无优惠"表示该国与中国无适用 FTA 或该编码暂无优惠数据。增值税、消费税等独立征收，完整落地成本请用关税计算器。