2308.00
章 23食品工业残渣、饲料
品目 2308其他植物或微生物油脂提取所得的油渣饼及固体残渣
子目 230800用于动物饲养的植物性废料、残渣及副产品
在覆盖的 12 个目的国中，HS 2308.00 的进口主税率马来西亚最低（0%）、印度最高（15%），其中 3 国为零关税。中国出口退税率 0%。 中国原产经 FTA，6 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
- 0%
- 出口税率
- 0%
- 国内增值税
- 9%
- 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 | 中国原产 FTA |
|---|---|---|---|---|---|
US美国 | 2308.00.10.00 | Acorns and horse-chestnuts | 1.4% | 第二栏税率:20% | 无优惠 |
IN印度 | 23080000 | VEGETABLE MATERIALS AND VEGE-TABLE WASTE, VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSE-WHERE SPECIFIED OR INCLUDED | 15 | IGST:0 社会福利附加税:1.5 综合税负:16.5 | 无优惠 |
ID印度尼西亚 | 23080000 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. | 5.00 | 增值税 (PPN):Baca Peraturan | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 2308000000 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 2308.00.00 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 23080000 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included. | 10.00 | 无优惠 | |
VN越南 | 23080000 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | 5 | 优惠税率:0 增值税:5/8/10 | 0% ACFTA / RCEP · Form E |
JP日本 | 230800000 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | Free | WTO 税率:(Free) | 0% RCEP |
KR韩国 | 2308001000 | Acorns | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 23080000 | VEGETABLE MATERIALS AND VEGETABLE WASTE, VEGETABLE RESIDUES AND BY-PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS, OF A KIND USED IN ANIMAL FEEDING, NOT ELSEWHERE SPECIFIED OR INCLUDED | Free | 0% ChAFTA | |
BR巴西 | 23080000 | Matérias vegetais e desperdícios vegetais, resíduos e subprodutos vegetais, mesmo em pellets, do tipo utilizado na alimentação de animais, não especificados nem compreendidos noutras posições. | 5.4% | 工业产品税 (IPI):0.0% | 无优惠 |
MX墨西哥 | 23080001 | Bellotas y castañas de Indias. | — | 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。