WCO 分类路径

  1. 45软木及其制品
  2. 品目4502天然软木,原状或简单加工;软木废料;碎、粒状或粉状软木AI 译
  3. 子目450200天然软木,粗加工或粗方,或成块、板、片、带及瓶塞毛坯AI 译
  4. 国家码45020000Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)

45020000

"Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)"

HS 编码 45020000(第 45 章「软木及其制品」;品目 4502「天然软木,原状或简单加工;软木废料;碎、粒状或粉状软木」;子目 450200「天然软木,粗加工或粗方,或成块、板、片、带及瓶塞毛坯」)在越南税则中对应"Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)"。越南海关对该编码商品征收MFN 税率 7.5、优惠税率 5。法定计量单位为kg。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
7.5
优惠税率
Preferential rate
5
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
ACFTA0%
ATIGA0%
AJCEP0%
VJEPA0%
AKFTA0%
AANZFTA0%
AIFTA0%
VKFTA0%
VCFTA0%
VN-EAEU0%
CPTPP0%
AHKFTA0%
EVFTA0%
UKVFTA0%
VN-LAO0%
RCEP-A0%
RCEP-B0%
RCEP-C0%
RCEP-D0%
RCEP-E0%
RCEP-F0%
VIFTA2.9%

同一 HS 6 位前缀 4502.00 在其他国家的税率对照

45020000 · Natural cork, debacked or roughly squared, or in rectangular · 越南 · Treayo