章 87 · Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof
8705
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)
Xe chuyên dùng có động cơ, trừ các loại được thiết kế chủ yếu dùng để chở người hoặc hàng hóa (ví dụ, xe cứu hộ, xe cần cẩu, xe chữa cháy, xe trộn bê tông, xe quét đường, xe phun tưới, xe sửa chữa lưu động, xe chụp X-quang)
8705 下有 7 个税号
税率设定在 8 位编码级别。请选择与货物相符的税号。
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 8705.10.00 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) / - Crane lorries | unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 8705.20.00 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) / - Mobile drilling derricks | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8705.30.00 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) / - Fire fighting vehicles | unit | 4.5% | 3% | 8 / 10 (多个税率) |
| 8705.40.00 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) / - Concrete-mixer lorries | unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8705.90.50 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) / - Other: / - - Street cleaning vehicles; cesspool emptiers; mobile clinics; spraying lorries of all kinds | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8705.90.60 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) / - Other: / - - Mobile explosive production vehicles | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8705.90.90 | Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) / - Other: / - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |