4805.91
章 48纸及纸板
品目 4805其他未涂布纸及纸板(未经本章注释三规定以外加工)
子目 480591克重≤150克/平方米
在覆盖的 13 个目的国中，HS 4805.91 的进口主税率美国最低（0%）、泰国最高（35%），其中 2 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
13/12 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 | 4805.91.10 | Multi-ply paper and paperboard; bibulous and wrapping paper | Free | 第二栏税率:30% | 无优惠 |
IN印度 | 48059100 | Weighing 150 g/m2 or less | 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 | 48059110 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 % | 5.00 | 增值税 (PPN):12.00 进口所得税 PPh 22（持 API）:2.50 进口所得税 PPh 22（无 API）:7.50 | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 4805911000 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 % | 10% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 4805.91.10 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 % | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 48059110 | Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6 % | 35.00 | 无优惠 | |
VN越南 | 48059110 | - - - Paper of a kind used as interleaf material for the packing of flat glass products, with a resin content by weight of not more than 0.6% | 7.5 | 优惠税率:5 增值税:8/10 | 33% ACFTA / RCEP · Form E |
JP日本 | 480591000 | Weighing 150 g/m2 or less | 2.5% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KR韩国 | 4805911000 | Multi-ply paper and paperboard, bleached each layer | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 48059110 | Multi-ply paper and paperboard | 5% | 0% ChAFTA | |
GB英国 | 4805910010 | Decor paper with the following characteristics<br>- weighing 30-150 g/m²; having an ash content between 5% and 50%;<br>- having a klemm absorbency of at least 12 millimetres per 10 minutes or a resin pick-up of 20% to 200%;<br>- having a wet tensile strength of 6 to 12 newton (n) per 15 millimetres;<br>- having a gurley porosity of 3 to 80 seconds per 100 millilitres;<br>- having a smoothness of 20 to 300 according to the bekk method;<br>- in reels with a width up to 300 centimetres;<br>- whether or not pre-impregnated with a combination of latices or natural binders (like starch);<br>- excluding wallpaper and similar wallcoverings;<br>- excluding papers saturated with water-based melamine, urea, phenol or any thermosetting, thermoplastic resin solutions (‘the product under investigation’).<br> | 0.00 % | 增值税 (VAT):20.00 % | 无优惠 |
BR巴西 | 48059100 | De peso não superior a 150 g/m2 | 10.8% | 工业产品税 (IPI):3.25% | 无优惠 |
MX墨西哥 | 48059101 | De peso inferior o igual a 150 g/m² . | 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。