HEADING 9105 · 第 91 章

其他钟

所属章:钟表。以下为 HS 9105 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
MYJPAUUS
该品目部分或全部子目 MFN = 0%
最高税率前 3
US 60%
TH 50%
VN 37.5%
无进口管制国家
USIDMYPHTHJPKRAU
管制最严前 3
VN · 8 项
IN · 7 项
CN · 7 项
中国出口视角
出口退税率(示例)
13%

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223.9% – 60%3进入 →
IN印度720% – 20%7进入 →
ID印度尼西亚85% – 5%进入 →
MY马来西亚80% – 0%8进入 →
PH菲律宾10进入 →
TH泰国650% – 50%进入 →
VN越南815% – 37.5%8进入 →
JP日本66进入 →
KR韩国68% – 8%进入 →
AU澳大利亚66进入 →
GB英国62% – 4%进入 →
BR巴西618% – 18%进入 →
MX墨西哥9进入 →
CN中国72% – 15%7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 91 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 91 章注释(Chapter Notes)

1. This chapter does not cover:

(a) clock or watch glasses or weights (classified according to their constituent material);

(b) watch chains (heading 7113 or 7117, as the case may be);

(c) parts of general use defined in note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 7115); clock or watch springs are, however, to be classified as clock or watch parts (heading 9114);

(d) bearing balls (heading 7326 or 8482, as the case may be);

(e) articles of heading 8412 constructed to work without an escapement;

(f) ball bearings (heading 8482); or

(g) articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).

2. Heading 9101 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of heading 7101 to 7104. Watches with case of base metal inlaid with precious metal fall in heading 9102.

3. For the purposes of this chapter, the expression 'watch movements' means devices regulated by a balance wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12mm in thickness and 50mm in width, length or diameter.

4. Except as provided in note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this chapter.

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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