WCO 分类路径
- 章89船舶、浮动结构
- 品目8901游轮、游览船、渡船、货船、驳船及类似客货运输船AI 译
- 子目890110客运游轮、游览船及渡船AI 译
- 国家码890110000Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds
890110000
"Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds"
HS 编码 890110000（第 89 章「船舶、浮动结构」；品目 8901「游轮、游览船、渡船、货船、驳船及类似客货运输船」；子目 890110「客运游轮、游览船及渡船」）在日本税则中对应"Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds"。日本海关对该编码商品征收一般税率 Free、WTO 税率 (Free)。法定计量单位为NO, GT。目前有 21 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
一般税率 General rate | Free |
WTO 税率 WTO rate | (Free) |
自贸协定优惠税率
21 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| Singapore | Free |
| Mexico | Free |
| Malaysia | Free |
| Chile | Free |
| Thailand | Free |
| Indonesia | Free |
| Brunei | Free |
| ASEAN | Free |
| Philippines | Free |
| Switzerland | Free |
| Vietnam | Free |
| India | Free |
| Peru | Free |
| Australia | Free |
| Mongolia | Free |
| CPTPP | Free |
| EU | Free |
| UK | Free |
| RCEP_ASEAN_AU_NZ | Free |
| RCEP_China | Free |
| RCEP_Korea | Free |
同一 HS 6 位前缀 8901.10 在其他国家的税率对照