HEADING 7608 · 第 76 章

铝管

所属章:铝及制品。以下为 HS 7608 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。

零关税国家
BR
该品目部分或全部子目 MFN = 0%
最高税率前 3
MY 25%
TH 17%
BR 12.6%
无进口管制国家
USIDMYPHTHJPKRAU
管制最严前 3
IN · 2 项
VN · 2 项

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65.7% – 5.7%进入 →
IN印度210% – 10%2进入 →
ID印度尼西亚25% – 5%进入 →
MY马来西亚225% – 25%进入 →
PH菲律宾2进入 →
TH泰国217% – 17%进入 →
VN越南24.5% – 4.5%2进入 →
JP日本210.2% – 10.2%进入 →
KR韩国28% – 8%进入 →
AU澳大利亚25% – 5%进入 →
GB英国136% – 6%进入 →
BR巴西30% – 12.6%1进入 →
MX墨西哥85% – 5%进入 →
无本品目数据: CN

下钻到 6 位子目对比

本品目含 2 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 76 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 76 章注释(Chapter Notes)

### Subheading notes

1. In this chapter, the following expressions have the meanings hereby assigned to them:

a. Aluminium, not alloyed:

Metal containing by weight at least 99% of aluminium, provided that the content by weight of any other element does not exceed the limit specified in the following table:

Other elements

| Element | Limiting content % by weight |
|------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------------------------|
| Fe + Si (iron plus silicon) | 1 |
| Other elements each | 0.1 |
| (Other elements are, for example, Cr, Cu, Mg, Mn, Ni, Zn.) | (Copper is permitted in a proportion greater than 0.1 % but not more than 0.2 %, provided that neither the chromium nor manganese content exceeds 0.05%) |

b. Aluminium alloys:

Metallic substances in which aluminium predominates by weight over each of the other elements, provided that:

1. the content by weight of at least one of the other elements or of iron plus silicon taken together is greater than the limit specified in the foregoing table, or

2. the total content by weight of such other elements exceeds 1%.

1. Notwithstanding the provisions of note 9(c) to Section XV, for the purposes of subheading 7616 91 the term ‘wire’ applies only to products, whether or not in coils, of any cross-sectional shape, of which no cross sectional dimension exceeds 6 mm.

### Additional chapter notes

1. For the purposes of codes 7601 10 10,7601 20 30 and 7601 20 40, the following terms shall have the meanings hereby assigned to them:

- ‘slabs’: unwrought products which have a uniform solid cross-section along their whole length in the shape of a rectangle or other polygon, of a width exceeding 800 mm, of a thickness exceeding 280 mm and of a length always superior to the width and to the thickness. These products are intended for being rolled.

- ‘billets’: unwrought products which have a uniform solid cross-section along their whole length in the shape of a circle (including a ‘flattened circle’), of a diameter exceeding 125 mm.

2. For the purposes of codes 7606 12 11 and 7606 12 19, the following terms shall have the meaning hereby assigned to them:

- ‘beverage can body stock’: sheets or strips in coils, rolled, having manganese and magnesium as the main alloying elements and having a minimum tensile strength of 262 MPa. The sheets or strips have a uniform solid cross section along their whole length, are of a width of 300 mm or more but not more than 2000 mm, of a thickness exceeding 0.2 mm but not exceeding 0.4 mm, and of a length always superior to the width and to the thickness. Beverage can body stock is pre lubricated, with a bright surface;

- ‘beverage can end stock and tab stock’: sheets or strips in coils, having magnesium as the main alloying element and having a minimum tensile strength of 345 MPa. The sheets or strips have a uniform solid cross-section along their whole length, are of a width of 30 mm or more but not more than 2000 mm, of a thickness exceeding 0.2 mm but not exceeding 0.35 mm, and of a length always superior to the width and to the thickness. Beverage can end stock is varnished on both sides. Beverage can tab stock is degreased and oiled.

These products are to be used for the fabrication of rigid beverage cans, including ends (lids) and tabs.

3. For the purposes of codes 7606 11 30, 7606 12 30 and 7607 20 91, the following term shall have the meaning hereby assigned to it:

- ‘Aluminium Composite Panel’: laminated goods consisting of two flat-rolled sheets or foils of aluminium, whether or not alloyed, each of them having a thickness of not less than 0.08 mm but not exceeding 0.55 mm, and a continuous core of non-porous polymer or mineral material, held together with an adhesive, all together having a thickness of 1.0 mm or more, but not exceeding 6.1 mm. The two external aluminium cover sheets or foils can have different finishes. These goods cannot be coiled.

第 XV 类注释(Section XV Notes)· Base metals and articles of base metal

1. This section does not cover:

a. prepared paints, inks or other products with a basis of metallic flakes or powder (heading 3207 to 3210, 3212, 3213 or 3215);

b. ferro-cerium or other pyrophoric alloys (heading 3606);

c. headgear or parts thereof of heading 6506 or 6507;

d. umbrella frames or other articles of heading 6603;

e. goods of Chapter 71 (for example, precious-metal alloys, base metal clad with precious metal, imitation jewellery);

f. articles of Section XVI (machinery, mechanical appliances and electrical goods);

g. assembled railway or tramway track (heading 8608) or other articles of Section XVII (vehicles, ships and boats, aircraft);

h. instruments or apparatus of Section XVIII, including clock or watch springs;

ij. lead shot prepared for ammunition (heading 9306) or other articles of Section XIX (arms and ammunition);

k. articles of Chapter 94 (for example, furniture, mattress supports, luminaires and lighting fittings, illuminated signs, prefabricated buildings);

l. articles of Chapter 95 (for example, toys, games, sports requisites);

m. hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles);
or

n. articles of Chapter 97 (for example, works of art).

2. Throughout the nomenclature, the expression 'parts of general use' means:

a. articles of heading 7307, 7312, 7315, 7317 or 7318 and similar articles of other base metal, other than articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences (heading 9021)

b. springs and leaves for springs, of base metal, other than clock or watch springs (heading 9114); and

c. articles of heading 8301, 8302, 8308, 8310 and frames and mirrors, of base metal, of heading 8306.

In Chapters 73 to 76 and 78 to 82 (but not in heading 7315), references to parts of goods do not include references to parts of general use as defined above.

Subject to the preceding paragraph and to note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.

3. Throughout the nomenclature, the expression 'base metals' means: iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium.

4. Throughout the nomenclature, the term 'cermets' means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component. The term 'cermets' includes sintered metal carbides (metal carbides sintered with a metal).

5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74):

a. An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals.

b. An alloy composed of base metals of this section and of elements not falling within this section is to be treated as an alloy of base metals of this section if the total weight of such metals equals or exceeds the total weight of the other elements present.

c. In this section, the term 'alloys' includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds.

6. Unless the context otherwise requires, any reference in the nomenclature to a base metal includes a reference to alloys which, by virtue of note 5 above, are to be classified as alloys of that metal.

7. Classification of composite articles:

Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the General Interpretative rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals.

For this purpose:

a. Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal.

b. An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of note 5, it is classified.

c. A cermet of heading 8113 is regarded as a single base metal.

8. In this section, the following expressions have the meanings hereby assigned to them:

a. Waste and scrap

All metal waste and scrap, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons.

b. Powders

Products of which 90% or more by weight passes through a sieve having a mesh aperture of 1mm.

9. For the purposes of Chapters 74 to 76 and 78 to 81, the following expressions have the meanings hereby assigned to them :

(a) Bars and rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 7403. This provision applies mutatis mutandis to the products of Chapter 81.

(b) Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings.

(c) Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including “flattened circles” and “modified rectangles”, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including “modified rectangular”) cross-section exceeds one-tenth of the width.

(d) Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including “modified rectangles” of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are :

- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

(e) Tubes and pipes

Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.

Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings

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

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