8215.10
章 82工具、餐具
品目 8215勺、叉、长柄勺、漏勺、蛋糕铲、鱼刀、黄油刀、糖夹及类似餐厨具
子目 821510成套什件，至少一件镀贵金属
在覆盖的 12 个目的国中，HS 8215.10 的进口主税率菲律宾最低（3%）、泰国最高（60%）。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
- 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 | 8215.10.00.00 | Sets of assorted articles containing at least one article plated with precious metal | The rate of duty applicable to that article in the set subject to the highest rate of duty | 第二栏税率:The rate of duty applicable to that article in the set subject to the highest rate of duty | 无优惠 |
IN印度 | 82151000 | Sets of assorted articles containing at least one article plated with precious metal | 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 | 82151000 | - Sets of assorted articles containing at least one article plated with precious metal | 10.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 8215100000 | - Sets of assorted articles containing at least one article plated with precious metal | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 8215.10.00 | - Sets of assorted articles containing at least one article plated with precious metal | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 82151000 | Sets of assorted articles containing at least one article plated with precious metal | 60.00 | 无优惠 | |
VN越南 | 82151000 | - Sets of assorted articles containing at least one article plated with precious metal | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JP日本 | 821510000 | Sets of assorted articles containing at least one article plated with precious metal | 4.6% | WTO 税率:3.9% GSP 特惠税率:Free | 0% RCEP |
KR韩国 | 8215100000 | Sets of assorted articles containing at least one article plated with precious metal | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 82151000 | Sets of assorted articles containing at least one article plated with precious metal | 5% | 0% ChAFTA | |
BR巴西 | 82151000 | Sortidos que contenham pelo menos um objeto prateado, dourado ou platinado | 16.2% | 工业产品税 (IPI):6.5% | 无优惠 |
MX墨西哥 | 82151001 | Surtidos que contengan por lo menos un objeto plateado, dorado o platinado. | — | 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。