4811.60
章 48纸及纸板
品目 4811涂布、浸渍或表面处理的纸、纸板、纤维素絮纸及纤维素纤维网
子目 481160蜡、石蜡、硬脂、油或甘油涂布、浸渍或覆盖的纸及纸板
在覆盖的 12 个目的国中，HS 4811.60 的进口主税率美国最低（0%）、泰国最高（35%），其中 1 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 | 4811.60.40.00 | In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state | Free | 第二栏税率:17.5% | 无优惠 |
IN印度 | 48116000 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearine, oil or glycerol | 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 | 48116020 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 4811602000 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 20% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 4811.60.20 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 48116020 | In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 35.00 | 无优惠 | |
VN越南 | 48116020 | - - In rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state | 22.5 | 优惠税率:15 增值税:8/10 | 10% ACFTA / RCEP · Form E |
JP日本 | 481160010 | 1 Waxed, paraffined or oiled paper and paperboard | 2.5% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KR韩国 | 4811600000 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 48116000 | Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol | 5% | 0% ChAFTA | |
BR巴西 | 48116010 | Em tiras ou rolos de largura não superior a 15 cm ou em folhas em que nenhum lado exceda 360 mm, quando não dobradas | 14.4% | 工业产品税 (IPI):3.25% | 无优惠 |
MX墨西哥 | 48116001 | Parafinados o encerados. | 5 | 一般进口税 (IGI):5 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。