安全引信、导爆索、雷管、点火器、电雷管
所属章:炸药、烟火制品。以下为 HS 3603 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。
该品目下某子目的中国出口退税率(数据来源 GACC)。具体商品需在详情页核对,子目间可能差异。
14 国对比矩阵
关税数据来自 MFN / Basic Customs Duty 等主税则首列;进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。
| ISO | 国家 | 码数 | MFN 范围 | 零税率 | FTA | 管制 | |
|---|---|---|---|---|---|---|---|
| US | 美国 | 6 | 0.2% – 4.2% | — | 有 | 无 | 进入 → |
| IN | 印度 | 6 | 10% – 10% | — | — | 6 | 进入 → |
| ID | 印度尼西亚 | 6 | 5% – 5% | — | 有 | 6 | 进入 → |
| MY | 马来西亚 | 6 | 0% – 5% | 4 | 有 | 无 | 进入 → |
| PH | 菲律宾 | 6 | — | — | — | 无 | 进入 → |
| TH | 泰国 | 6 | 40% – 40% | — | 有 | 5 | 进入 → |
| VN | 越南 | 6 | 5% – 5% | — | 有 | 6 | 进入 → |
| JP | 日本 | 7 | 6.4% – 6.4% | 1 | 有 | 无 | 进入 → |
| KR | 韩国 | 6 | 8% – 8% | — | 有 | 无 | 进入 → |
| AU | 澳大利亚 | 5 | 5% – 5% | — | 有 | 无 | 进入 → |
| GB | 英国 | 7 | 0% – 0% | 7 | — | 无 | 进入 → |
| BR | 巴西 | 6 | 10.8% – 10.8% | — | — | 无 | 进入 → |
| MX | 墨西哥 | 3 | 5% – 5% | — | — | 无 | 进入 → |
| CN | 中国 | 26 | 9% – 9% | — | 有 | 26 | 进入 → |
下钻到 6 位子目对比
本品目含 6 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。
HS 法律注释 · 第 36 章
章注释与类注释是 HS 归类的法律依据(GIR 规则 1),效力高于品目描述的直觉理解。英文为协调制度正本。
第 36 章注释(Chapter Notes)
1. This chapter does not cover separate chemically defined compounds other than those described in Note 2(a) or (b) below.
2. The expression 'articles of combustible materials' in heading 3606 applies only to:
a. metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form;
b. liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm<sup>3</sup>; and
c. resin torches, firelighters and the like.
第 VI 类注释(Section VI Notes)· Products of the chemical or allied industries
1. (A) Goods (other than radioactive ores) answering to a description in heading 2844 or 2845 are to be classified in those headings and in no other heading of the classification.
(B) Subject to paragraph (A) above, goods answering to a description in heading 2843, 2846 or 2852 are to be classified in those headings and in no other heading of this section.
2. Subject to Note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the nomenclature.
3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this section and are intended to be mixed together to obtain a product of Section VI or VII, are to be classified in the heading appropriate to that product, provided that the constituents are:
a. having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked;
b. presented together; and
c. identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.
4. Where a product answers to a description in one or more of the headings in Section VI by virtue of being described by name or function and also to heading 3827, then it is classifiable in a heading that references the product by name or function and not under heading 3827.
来源:HS 协调制度法律注释(经 UK Trade Tariff 官方载录)· 英文正本,中文译本以海关总署《进出口税则注释》为准