3807.00
章 38杂项化学产品
品目 3807木焦油、木杂酚油、植物沥青及类似制剂
子目 380700木焦油、木杂酚油、植物沥青及类似制剂
在覆盖的 12 个目的国中，HS 3807.00 的进口主税率马来西亚最低（0%）、泰国最高（30%），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
- 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 | 3807.00.00.00 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 0.1% | 第二栏税率:0.2% | 无优惠 |
IN印度 | 38070010 | Wood tar | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | 无优惠 |
ID印度尼西亚 | 38070000 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 3807000000 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 3807.00.00 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 38070000 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. | 30.00 | 无优惠 | |
VN越南 | 38070000 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JP日本 | 380700000 | Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. | Free | WTO 税率:(Free) | 0% RCEP |
KR韩国 | 3807003000 | Vegetable pitch | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 38070000 | WOOD TAR; WOOD TAR OILS; WOOD CREOSOTE; WOOD NAPHTHA; VEGETABLE PITCH; BREWERS' PITCH AND SIMILAR PREPARATIONS BASED ON ROSIN, RESIN ACIDS OR ON VEGETABLE PITCH | Free | 0% ChAFTA | |
BR巴西 | 38070000 | Alcatrões de madeira; óleos de alcatrão de madeira; creosoto de madeira; metileno; breu (pez) vegetal; breu (pez) para a indústria da cerveja e preparações semelhantes à base de colofônias, de ácidos resínicos ou de breu (pez) vegetal. | 12.6% | 工业产品税 (IPI):6.5% | 无优惠 |
MX墨西哥 | 38070001 | Alquitranes de madera; aceites de alquitrán de madera; creosota de madera; metileno (nafta de madera); pez vegetal; pez de cervecería y preparaciones similares a base de colofonia, de ácidos resínicos o de pez vegetal. | Ex. | 一般进口税 (IGI):Ex. 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。