SECTION IX · 章 45
Cork and articles of cork
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (5)
Note
1. This Chapter does not cover:
(a) Footwear or parts of footwear of Chapter 64;
(b) Headgear or parts of headgear of Chapter 65; or
(c) Articles of Chapter 95 (for example, toys, games, sports requisites).
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 4501 | Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork | ||||
| 4501.10.00 | - Natural cork, raw or simply prepared | kg | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 4501.90.00 | - Other | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4502.00.00 | Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers) | kg | 7.5% | 5% | 8 / 10 (多个税率) |
| 4503 | Articles of natural cork | ||||
| 4503.10.00 | - Corks and stoppers | kg/unit | 30% | 20% | 8 / 10 (多个税率) |
| 4503.90.00 | - Other | kg/unit | 30% | 20% | 8 / 10 (多个税率) |
| 4504 | Agglomerated cork (with or without a binding substance) and articles of agglomerated cork | ||||
| 4504.10.00 | - Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs | kg/unit | 15% | 10% | 8 / 10 (多个税率) |
| 4504.90.00 | - Other | kg/unit | 30% | 20% | 8 / 10 (多个税率) |