8903.12
章 89船舶、浮动结构
品目 8903游艇及其他娱乐或运动用船；划艇及独木舟
子目 890312非机动，空载净重≤100千克
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
11/12 有数据| 国家 | HS 编码 | 描述 | 主要税率 | 其他税费 | FTA |
|---|---|---|---|---|---|
US美国 | 8903.12.00 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 2.4% | 第二栏税率:25% | 有 |
IN印度 | 89031200 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 20 | IGST:18/40 社会福利附加税:0 | 无 |
ID印度尼西亚 | 89031200 | - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 5.00 | 增值税 (PPN):12.00 所得税:10.00 | 有 |
MY马来西亚 | 8903120000 | - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 0% | 出口税率:0% 销售税 (SST):0% | 有 |
PH菲律宾 | 8903.12.00 | - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | — | 有 | |
TH泰国 | 89031200 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 35.00 | 有 | |
VN越南 | 89031200 | - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 15 | 优惠税率:10 增值税:10/8 特殊消费税:30 | 有 |
JP日本 | 890312000 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | Free | WTO 税率:(Free) | 有 |
KR韩国 | 8903120000 | Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 8 | WTO 约束税率:0 | 有 |
AU澳大利亚 | 89031200 | ‑‑Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 5% | 有 | |
BR巴西 | 89031200 | Não concebidos para serem utilizados com um motor e de peso vazio (sem carga) não superior a 100 kg | 18.0% | 工业产品税 (IPI):6.5% | 无 |
MX墨西哥 | — | — | — | 有 |
说明：主要税率通常为 MFN 最惠国税率，适用于与中国有正常贸易关系的所有国家。若"FTA"为"有"，同时存在 RCEP / ACFTA / CPTPP / GSP 等优惠税率（点击该国 HS 编码查看详情）。增值税、消费税、特别进口税独立征收，需叠加计算落地成本。