SECTION XI · 章 52

Cotton

来自 BT2026 综合税则的目录及 2026 年税率。 源数据

章注释 (3)

Subheading Note.

1. For the purposes of subheadings 5209.42 and 5211.42, the expression “denim” means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns.

(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022

HS 编码描述单位普通进口税MFNVAT
5201.00.00 Cotton, not carded or combed kg 5% 0% 5 / 8 / 10 (多个税率)
5202 Cotton waste (including yarn waste and garnetted stock)
5202.10.00 - Yarn waste (including thread waste) kg 15% 10% 5 / 8 / 10 (多个税率)
- Other:
5202.91.00 - - Garnetted stock kg 15% 10% 5 / 8 / 10 (多个税率)
5202.99.00 - - Other kg 15% 10% 5 / 8 / 10 (多个税率)
5203.00.00 Cotton, carded or combed kg 5% 0% 5 / 8 / 10 (多个税率)
5204 Cotton sewing thread, whether or not put up for retail sale
- Not put up for retail sale:
5204.11 - - Containing 85% or more by weight of cotton:
5204.11.10 - - - Unbleached kg 7.5% 5% 8 / 10 (多个税率)
5204.11.90 - - - Other kg 7.5% 5% 8 / 10 (多个税率)
5204.19.00 - - Other kg 7.5% 5% 8 / 10 (多个税率)
5204.20.00 - Put up for retail sale kg 7.5% 5% 8 / 10 (多个税率)
5205 Cotton yarn (other than sewing thread), containing 85% or more by weight of cotton, not put up for retail sale
- Single yarn, of uncombed fibres:
5205.11.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.12.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.13.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.14.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.15.00 - - Measuring less than 125 decitex (exceeding 80 metric number) kg 7.5% 5% 8 / 10 (多个税率)
- Single yarn, of combed fibres:
5205.21.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.22.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.23.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.24.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.26.00 - - Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.27.00 - - Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5205.28.00 - - Measuring less than 83.33 decitex (exceeding 120 metric number) kg 7.5% 5% 8 / 10 (多个税率)
- Multiple (folded) or cabled yarn, of uncombed fibres:
5205.31.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.32.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.33.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.34.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.35.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
- Multiple (folded) or cabled yarn, of combed fibres:
5205.41.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.42.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.43.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.44.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.46.00 - - Measuring per single yarn less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.47.00 - - Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5205.48.00 - - Measuring per single yarn less than 83.33 decitex (exceeding 120 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5206 Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale
- Single yarn, of uncombed fibres:
5206.11.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5206.12.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5206.13.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5206.14.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5206.15.00 - - Measuring less than 125 decitex (exceeding 80 metric number) kg 7.5% 5% 8 / 10 (多个税率)
- Single yarn, of combed fibres:
5206.21.00 - - Measuring 714.29 decitex or more (not exceeding 14 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5206.22.00 - - Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5206.23.00 - - Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5206.24.00 - - Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number) kg 7.5% 5% 8 / 10 (多个税率)
5206.25.00 - - Measuring less than 125 decitex (exceeding 80 metric number) kg 7.5% 5% 8 / 10 (多个税率)
- Multiple (folded) or cabled yarn, of uncombed fibres:
5206.31.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5206.32.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5206.33.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5206.34.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5206.35.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
- Multiple (folded) or cabled yarn, of combed fibres:
5206.41.00 - - Measuring per single yarn 714.29 decitex or more (not exceeding 14 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5206.42.00 - - Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5206.43.00 - - Measuring per single yarn less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5206.44.00 - - Measuring per single yarn less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5206.45.00 - - Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn) kg 7.5% 5% 8 / 10 (多个税率)
5207 Cotton yarn (other than sewing thread) put up for retail sale
5207.10.00 - Containing 85% or more by weight of cotton kg 7.5% 5% 8 / 10 (多个税率)
5207.90.00 - Other kg 7.5% 5% 8 / 10 (多个税率)
5208 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing not more than 200 g/m2
- Unbleached:
5208.11.00 - - Plain weave, weighing not more than 100 g/m2 kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.12.00 - - Plain weave, weighing more than 100 g/m2 kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.13.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.19.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Bleached:
5208.21.00 - - Plain weave, weighing not more than 100 g/m2 kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.22.00 - - Plain weave, weighing more than 100 g/m2 kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.23.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.29.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Dyed:
5208.31 - - Plain weave, weighing not more than 100 g/m²:
5208.31.10 - - - Voile kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.31.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.32.00 - - Plain weave, weighing more than 100 g/m2 kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.33.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.39.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Of yarns of different colours:
5208.41 - - Plain weave, weighing not more than 100 g/m²:
5208.41.10 - - - Ikat fabric kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.41.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.42 - - Plain weave, weighing more than 100 g/m²:
5208.42.10 - - - Ikat fabric kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.42.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.43.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.49.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Printed:
5208.51 - - Plain weave, weighing not more than 100 g/m²:
5208.51.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.51.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.52 - - Plain weave, weighing more than 100 g/m²:
5208.52.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.52.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.59 - - Other fabrics:
5208.59.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.59.20 - - - Other, 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5208.59.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5209 Woven fabrics of cotton, containing 85% or more by weight of cotton, weighing more than 200 g/m2
- Unbleached:
5209.11 - - Plain weave:
5209.11.10 - - - Duck and canvas kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.11.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.12.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.19.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Bleached:
5209.21.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.22.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.29.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Dyed:
5209.31.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.32.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.39.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Of yarns of different colours:
5209.41.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.42.00 - - Denim kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.43.00 - - Other fabrics of 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.49.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Printed:
5209.51 - - Plain weave:
5209.51.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.51.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.52 - - 3-thread or 4-thread twill, including cross twill:
5209.52.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.52.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.59 - - Other fabrics:
5209.59.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5209.59.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5210 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2
- Unbleached:
5210.11.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (多个税率)
5210.19.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Bleached:
5210.21.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (多个税率)
5210.29.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Dyed:
5210.31.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (多个税率)
5210.32.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5210.39.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Of yarns of different colours:
5210.41 - - Plain weave:
5210.41.10 - - - Ikat fabric kg/m/m2 18% 12% 8 / 10 (多个税率)
5210.41.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5210.49.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Printed:
5210.51 - - Plain weave:
5210.51.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5210.51.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5210.59 - - Other fabrics:
5210.59.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5210.59.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5211 Woven fabrics of cotton, containing less than 85% by weight of cotton, mixed mainly or solely with man-made fibres, weighing more than 200 g/m2
- Unbleached:
5211.11.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.12.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.19.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.20.00 - Bleached kg/m/m2 18% 12% 8 / 10 (多个税率)
- Dyed:
5211.31.00 - - Plain weave kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.32.00 - - 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.39.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Of yarns of different colours:
5211.41 - - Plain weave:
5211.41.10 - - - Ikat fabric kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.41.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.42.00 - - Denim kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.43.00 - - Other fabrics of 3-thread or 4-thread twill, including cross twill kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.49.00 - - Other fabrics kg/m/m2 18% 12% 8 / 10 (多个税率)
- Printed:
5211.51 - - Plain weave:
5211.51.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.51.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.52 - - 3-thread or 4-thread twill, including cross twill:
5211.52.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.52.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.59 - - Other fabrics:
5211.59.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5211.59.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
5212 Other woven fabrics of cotton
- Weighing not more than 200 g/m²:
5212.11.00 - - Unbleached kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.12.00 - - Bleached kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.13.00 - - Dyed kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.14.00 - - Of yarns of different colours kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.15 - - Printed:
5212.15.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.15.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)
- Weighing more than 200 g/m²:
5212.21.00 - - Unbleached kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.22.00 - - Bleached kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.23.00 - - Dyed kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.24.00 - - Of yarns of different colours kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.25 - - Printed:
5212.25.10 - - - Printed by the traditional batik process kg/m/m2 18% 12% 8 / 10 (多个税率)
5212.25.90 - - - Other kg/m/m2 18% 12% 8 / 10 (多个税率)