4112.00
章 41生皮及皮革
品目 4112牛科或马科动物已深加工皮革
子目 411200鞣制或坯制后加工的绵羊或羔羊革（不带毛，非4114项下）
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
11/12 有数据| 国家 | HS 编码 | 描述 | 主要税率 | 其他税费 | FTA |
|---|---|---|---|---|---|
US美国 | 4112.00.30 | Not fancy | 2% | 第二栏税率:25% | 有 |
IN印度 | 41120000 | LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT- RESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF HEADING 4114 | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | 无 |
ID印度尼西亚 | 41120000 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. | 0.00 | 增值税 (PPN):12.00 | 有 |
MY马来西亚 | 4112000000 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. | 0% | 出口税率:0% 销售税 (SST):10% | 有 |
PH菲律宾 | 4112.00.00 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. | — | 有 | |
TH泰国 | — | — | — | 有 | |
VN越南 | 41120000 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14 | 15 | 优惠税率:10 增值税:8/10 | 有 |
JP日本 | 411200100 | 1 Of parchment-dressed | 15% | WTO 税率:6% GSP 特惠税率:1.2% | 有 |
KR韩国 | 4112000000 | Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. | 5 | WTO 约束税率:0 | 有 |
AU澳大利亚 | 41120000 | LEATHER FURTHER PREPARED AFTER TANNING OR CRUSTING, INCLUDING PARCHMENT-DRESSED LEATHER, OF SHEEP OR LAMB, WITHOUT WOOL ON, WHETHER OR NOT SPLIT, OTHER THAN LEATHER OF 4114 | Free | 有 | |
BR巴西 | 41120000 | Couros preparados após curtimenta ou após secagem (crusting) e couros e peles apergaminhados, de ovinos, depilados, mesmo divididos, exceto os da posição 41.14. | 9.0% | 工业产品税 (IPI):0.0% | 无 |
MX墨西哥 | 41120001 | Cueros preparados después del curtido o secado y cueros y pieles apergaminados, de ovino, depilados, incluso divididos, excepto los de la partida 41.14. | — | 有 |
说明：主要税率通常为 MFN 最惠国税率，适用于与中国有正常贸易关系的所有国家。若"FTA"为"有"，同时存在 RCEP / ACFTA / CPTPP / GSP 等优惠税率（点击该国 HS 编码查看详情）。增值税、消费税、特别进口税独立征收，需叠加计算落地成本。