6403.20
章 64鞋靴、护腿
品目 6403橡胶、塑料、皮革或再生皮革底，皮革面的鞋靴
子目 640320皮革外底，鞋面为皮革带横跨脚背并环绕大脚趾的鞋靴
在覆盖的 12 个目的国中，HS 6403.20 的进口主税率美国最低（0%）、泰国最高（100%），其中 3 国为零关税。 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
该 HS 前缀下暂无中国税则数据（中国税则尚在接入中）。以下仅显示 12 国进口数据。
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 | 6403.20.00.00 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | Free | 第二栏税率:20% | 无优惠 |
IN印度 | 64032011 | For men | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | 无优惠 |
ID印度尼西亚 | 64032000 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 25.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 6403200000 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 6403.20.00 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):5% RCEP:15% | 无优惠 |
TH泰国 | 64032000 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 100.00 | 5% ASEAN-China FTA · Form E | |
VN越南 | 64032000 | - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 45 | 优惠税率:30 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JP日本 | 640320011 | -- For the quantity within the limits of an annual tariff quota stipulated every fiscal year by a Cabinet Order (hereinafter in this Chapter referred to as "the Pooled Quota") Note: The annual tariff quota shall be calculated on the basis of 12,019,000 pairs and in consideration of imported quantity in the preceding fiscal year (April-March), international market situations and other relevant conditions and include the following items: (1) Footwear (excluding footwear for gymnastics, athletics or similar activities and slippers) of subheadings 6403.20 to 6403.99; (2) Footwear (excluding slippers) of subheading 6404.19, with uppers containing furskin and leather in part; (3) Footwear (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers) of subheading 6404.20, with uppers containing furskin and leather in part or with outer soles of leather and uppers of leather in part; (4) Footwear (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers) of subheading 6405.10 or 6405.90, with uppers of leather in part and outer soles of leather; (5) Footwear (excluding sports footwear, footwear for gymnastics, athletics or similar activities and slippers) of subheading 6405.90, with uppers containing furskin and leather in part and outer soles of rubber,plastics, leather or composition leather | 60% or 4,800 yen/pair, whichever is the greater | 暂定税率:24% WTO 税率:(24%) | 无优惠 |
KR韩国 | 6403200000 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | 13 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 64032000 | Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe | Free | 0% ChAFTA | |
BR巴西 | 64032000 | Calçado com sola exterior de couro natural e parte superior constituída por tiras de couro natural passando pelo peito do pé e envolvendo o dedo grande | 35.0% | 工业产品税 (IPI):0.0% | 无优惠 |
MX墨西哥 | 64032001 | Calzado con suela de cuero natural y parte superior de tiras de cuero natural que pasan por el empeine y rodean el dedo gordo. | 10%* | 一般进口税 (IGI):10%* 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。