SECTION X · 章 47
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (2)
Note
1. For the purposes of heading 47.02, the expression "chemical wood pulp, dissolving grades" means chemical wood pulp having by weight an insoluble fraction of 92% or more for soda or sulphate wood pulp or of 88% or more for sulphite wood pulp after one hour in a caustic soda solution containing 18% sodium hydroxide (NaOH) at 20oC, and for sulphite wood pulp an ash content that does not exceed 0.15% by weight.
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 4701.00.00 | Mechanical wood pulp | kg | 1.5% | 1% | 8 / 10 (多个税率) |
| 4702 | Chemical wood pulp, dissolving grades | ||||
| 4702.00.10 | - Coniferous | kg | 1.5% | 1% | 8 / 10 (多个税率) |
| 4702.00.20 | - Non-coniferous | kg | 1.5% | 1% | 8 / 10 (多个税率) |
| 4703 | Chemical wood pulp, soda or sulphate, other than dissolving grades | ||||
| - Unbleached: | |||||
| 4703.11.00 | - - Coniferous | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4703.19.00 | - - Non-coniferous | kg | 5% | 0% | 8 / 10 (多个税率) |
| - Semi-bleached or bleached: | |||||
| 4703.21.00 | - - Coniferous | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4703.29.00 | - - Non-coniferous | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4704 | Chemical wood pulp, sulphite, other than dissolving grades | ||||
| - Unbleached: | |||||
| 4704.11.00 | - - Coniferous | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4704.19.00 | - - Non-coniferous | kg | 5% | 0% | 8 / 10 (多个税率) |
| - Semi-bleached or bleached: | |||||
| 4704.21.00 | - - Coniferous | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4704.29.00 | - - Non-coniferous | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4705.00.00 | Wood pulp obtained by a combination of mechanical and chemical pulping processes | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4706 | Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material | ||||
| 4706.10.00 | - Cotton linters pulp | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4706.20.00 | - Pulps of fibres derived from recovered (waste and scrap) paper or paperboard | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4706.30.00 | - Other, of bamboo | kg | 5% | 0% | 8 / 10 (多个税率) |
| - Other: | |||||
| 4706.91.00 | - - Mechanical | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4706.92.00 | - - Chemical | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4706.93 | - - Obtained by a combination of mechanical and chemical processes: | ||||
| 4706.93.10 | - - - Abaca pulp | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4706.93.90 | - - - Other | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4707 | Recovered (waste and scrap) paper or paperboard | ||||
| 4707.10.00 | - Unbleached kraft paper or paperboard or corrugated paper or paperboard | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4707.20.00 | - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4707.30.00 | - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) | kg | 5% | 0% | 8 / 10 (多个税率) |
| 4707.90.00 | - Other, including unsorted waste and scrap | kg | 5% | 0% | 8 / 10 (多个税率) |