中国 · 品目· 6 个子目· 6 个税号
4820纸或纸板制账簿、笔记本、文具、样品簿、集藏簿及书皮
Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, ofpaper or paperboard
子目（6 位 WCO 统一）
中国税号（10 位）
本品目下 中国海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 4820100000 | 登记本,账本,笔记本等及类似品 | 5% |
| 4820200000 | 练习本 | 5% |
| 4820300000 | 纸制活动封面、文件夹及卷宗皮 | 5% |
| 4820400000 | 多联商业表格纸 | 5% |
| 4820500000 | 纸制样品簿及粘贴簿 | 5% |
| 4820900000 | 其他纸制文具用品 | 5% |