8604.00
章 86铁道机车及设备
品目 8604非8604品目的自推进铁路或有轨电车客货车
子目 860400铁路或有轨电车维修或服务车辆
在覆盖的 12 个目的国中，HS 8604.00 的进口主税率印度尼西亚最低（0%）、印度最高（10%），其中 3 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
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 | 8604.00.00.00 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) | 2.9% | 第二栏税率:45% | 无优惠 |
IN印度 | 86040000 | RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-LINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES) | 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 | 86040000 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MY马来西亚 | 8604000000 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PH菲律宾 | 8604.00.00 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | 无优惠 |
TH泰国 | 86040000 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). | 5.00 | 无优惠 | |
VN越南 | 86040000 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JP日本 | 860400000 | Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles) | Free | WTO 税率:(Free) | 0% RCEP |
KR韩国 | 8604004000 | Track inspection vehicles | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AU澳大利亚 | 86040000 | RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES, WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACKLINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES) | 5% | 0% ChAFTA | |
BR巴西 | 86040010 | Autopropulsados, equipados com batedores de balastro e alinhadores de vias férreas | 0.0% | 工业产品税 (IPI):0.0% | 无优惠 |
MX墨西哥 | 86040001 | Vagones taller o vagones grúa. | 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。