4909.00
章 49印刷品
品目 4909印刷或有插图的明信片及贺卡
子目 490900印刷明信片、贺卡、信息卡或通知卡
在覆盖的 11 个目的国中，HS 4909.00 的进口主税率美国最低（0%）、越南最高（30%），其中 2 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
- —
核心利好 · 出口后退回
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 | 中国原产 FTA |
|---|---|---|---|---|---|
US美国 | 4909.00.20.00 | Postcards | Free | 第二栏税率:25% | 无优惠 |
IN印度 | 49090010 | Greeting or wedding cards | 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 | 49090000 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. | 10.00 | 增值税 (PPN):12.00 | 5.9% ACFTA / RCEP · Form E |
MY马来西亚 | 4909000000 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. | 20% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 4909.00.00 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | — | — | — | — | |
VN越南 | 49090000 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings | 30 | 优惠税率:20 增值税:8/10 | 20% ACFTA / RCEP · Form E |
JP日本 | 490900000 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. | Free | WTO 税率:(Free) | 0% RCEP |
KR韩国 | 4909000000 | Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 49090000 | PRINTED OR ILLUSTRATED POSTCARDS; PRINTED CARDS BEARING PERSONAL GREETINGS, MESSAGES OR ANNOUNCEMENTS, WHETHER OR NOT ILLUSTRATED, WITH OR WITHOUT ENVELOPES OR TRIMMINGS | 5% | 0% ChAFTA | |
BR巴西 | 49090000 | Cartões-postais impressos ou ilustrados; cartões impressos com votos ou mensagens pessoais, mesmo ilustrados, mesmo com envelopes, guarnições ou aplicações. | 14.4% | 工业产品税 (IPI):0.0% | 无优惠 |
MX墨西哥 | 49090001 | Tarjetas postales impresas o ilustradas; tarjetas impresas con felicitaciones o comunicaciones personales, incluso con ilustraciones, adornos o aplicaciones, o con sobres. | 15 | 一般进口税 (IGI):15 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。