WCO 分类路径
- 章27矿物燃料、矿物油
- 品目2707高温煤焦油蒸馏所得油类及其他产品；芳烃含量占优的类似产品AI 译
- 子目270750其他芳烃混合物（按ISO 3405法250℃时蒸馏出65%及以上）AI 译
- 国家码27075000- Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)
27075000
"- Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)"
HS 编码 27075000（第 27 章「矿物燃料、矿物油」；品目 2707「高温煤焦油蒸馏所得油类及其他产品；芳烃含量占优的类似产品」；子目 270750「其他芳烃混合物（按ISO 3405法250℃时蒸馏出65%及以上）」）在越南税则中对应"- Other aromatic hydrocarbon mixtures of which 65% or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)"。越南海关对该编码商品征收MFN 税率 5、优惠税率 0。法定计量单位为kg/liter。目前有 22 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
MFN 税率 MFN rate | 5 |
优惠税率 Preferential rate | 0 |
增值税 VAT | 8/10 |
自贸协定优惠税率
22 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| ACFTA | 0% |
| ATIGA | 0% |
| AJCEP | 0% |
| VJEPA | 0% |
| AKFTA | 0% |
| AANZFTA | 0% |
| AIFTA | 0% |
| VKFTA | 0% |
| VCFTA | 0% |
| VN-EAEU | 0% |
| CPTPP | 0% |
| AHKFTA | 0% |
| EVFTA | 0% |
| UKVFTA | 0% |
| VN-LAO | 0% |
| VIFTA | 0% |
| RCEP-A | 0% |
| RCEP-B | 0% |
| RCEP-C | 0% |
| RCEP-D | 0% |
| RCEP-E | 0% |
| RCEP-F | 0% |
同一 HS 6 位前缀 2707.50 在其他国家的税率对照