3105.40
章 31肥料
品目 3105氮磷钾矿物或化学肥料及其他肥料；小包装肥料
子目 310540磷酸二氢铵(一铵)及其与磷酸氢二铵(二铵)的混合物
在覆盖的 12 个目的国中，HS 3105.40 的进口主税率美国最低（0%）、泰国最高（30%），其中 5 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
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 | 3105.40.00 | Ammonium dihydrogenorthophosphate (Monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (Diammonium phosphate) | Free | 第二栏税率:Free | 无优惠 |
IN印度 | 31054000 | Ammonium dihydrogen ortho phosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogen orthophosphate (diammonium phosphate) | 5 | IGST:5 社会福利附加税:0 综合税负:10.25 | 无优惠 |
ID印度尼西亚 | 31054000 | - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 3105400000 | - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 3105.40.00 | - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 31054000 | Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 30.00 | 无优惠 | |
VN越南 | 31054000 | - Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 5 | 优惠税率:0 增值税:5/8/10 | 0% ACFTA / RCEP · Form E |
JP日本 | 310540000 | Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | Free | WTO 税率:(Free) | 0% RCEP |
KR韩国 | 3105400000 | Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 31054000 | Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) | Free | 0% ChAFTA | |
BR巴西 | 31054000 | Di-hidrogeno-ortofosfato de amônio (fosfato de monoamônio ou monoamoniacal), mesmo misturado com hidrogeno-ortofosfato de diamônio (fosfato de diamônio ou diamoniacal) | 5.4% | 工业产品税 (IPI):NT | 无优惠 |
MX墨西哥 | 31054001 | Dihidrogenoortofosfato de amonio (fosfato monoamónico), incluso mezclado con el hidrogenoortofosfato de diamonio (fosfato diamónico). | — | 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。