WCO 分类路径

章48纸及纸板
品目4814墙纸及类似墙面覆盖物；纸制窗用透明饰物
子目481420表面有塑料装饰层的纸质墙纸及类似墙面覆盖物
国家码48142000Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics

48142000

现行

"Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics"

HS 编码 48142000（第 48 章「纸及纸板」；品目 4814「墙纸及类似墙面覆盖物；纸制窗用透明饰物」；子目 481420「表面有塑料装饰层的纸质墙纸及类似墙面覆盖物」）在澳大利亚税则中对应"Wallpaper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design-printed or otherwise decorated layer of plastics"。澳大利亚海关对该编码商品征收一般税率 5%CA:Free。法定计量单位为No。目前有 2 项自贸协定优惠税率可适用于该编码。