3407.00
章 34肥皂、洗涤剂、蜡
品目 3407塑型膏；牙科用蜡、印模料及其他牙科用石膏基制剂
子目 340700造型膏，包括儿童娱乐用造型膏
在覆盖的 12 个目的国中，HS 3407.00 的进口主税率美国最低（0%）、泰国最高（40%），其中 1 国为零关税。中国出口退税率 13%。 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
- 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 | 中国原产 FTA |
|---|---|---|---|---|---|
US美国 | 3407.00.20.00 | Modeling pastes, including those put up for children's amusement | Free | 第二栏税率:40% | 无优惠 |
IN印度 | 34070010 | Modelling pastes, including those put up for children’s amusements | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | 无优惠 |
ID印度尼西亚 | 34070010 | - Modelling pastes, including those put up for children�s amusement | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 3407001000 | - Modelling pastes, including those put up for children’s amusement | 10% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 3407.00.10 | - Modelling pastes, including those put up for children's amusement | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 34070010 | Modelling pastes, including those put up for children?s amusement | 40.00 | 无优惠 | |
VN越南 | 34070010 | - Modelling pastes, including those put up for children’s amusement | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JP日本 | 340700000 | Modelling pastes, including those put up for children's amusement; preparations known as �gdental wax�h or as �gdental impression compounds�h, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate). | 4.6% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KR韩国 | 3407001000 | Modelling pastes | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 34070000 | MODELLING PASTES, INCLUDING THOSE PUT UP FOR CHILDREN'S AMUSEMENT; PREPARATIONS KNOWN AS "DENTAL WAX" OR AS "DENTAL IMPRESSION COMPOUNDS", PUT UP IN SETS, IN PACKINGS FOR RETAIL SALE OR IN PLATES, HORSESHOE SHAPES, STICKS OR SIMILAR FORMS; OTHER PREPARATIONS FOR USE IN DENTISTRY, WITH A BASIS OF PLASTER (OF CALCINED GYPSUM OR CALCIUM SULPHATE) | 5% | 0% ChAFTA | |
BR巴西 | 34070010 | Massas ou pastas para modelar | 14.4% | 工业产品税 (IPI):6.5% | 无优惠 |
MX墨西哥 | 34070001 | Preparaciones denominadas "ceras para odontología", a base de caucho o gutapercha. | — | 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。