SECTION XV · 章 74
Copper and articles thereof
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (23)
Note
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Refined copper
Metal containing at least 99.85% by weight of copper; or
Metal containing at least 97.5% by weight of copper, provided that the content by weight of any other element does not exceed the limit specified in the following table:
XEM BẢNG 4
(b) Copper alloys
Metallic substances other than unrefined copper in which copper predominates by weight over each of the other elements, provided that:
(i) the content by weight of at least one of the other elements is greater than the limit specified in the foregoing table; or
(ii) the total content by weight of such other elements exceeds 2.5%.
(c) Master alloys
Alloys containing with other elements more than 10% by weight of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing more than 15% by weight of phosphorus falls in heading 28.53.
Subheading Note
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Copper-zinc base alloys (brasses)
Alloys of copper and zinc, with or without other elements. When other elements are present:
(b) Copper-tin base alloys (bronzes)
Alloys of copper and tin, with or without other elements. When other elements are present, tin predominates by weight over each of such other elements, except that when the tin content is 3% or more the zinc content by weight may exceed that of tin but must be less than 10%.
(c) Copper-nickel-zinc base alloys (nickel silvers)
Alloys of copper, nickel and zinc, with or without other elements. The nickel content is 5% or more by weight (see copper-zinc alloys (brasses)).
(d) Copper-nickel base alloys
Alloys of copper and nickel, with or without other elements but in any case containing by weight not more than 1% of zinc. When other elements are present, nickel predominates by weight over each of such other elements.
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| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| - zinc predominates by weight over each of such other elements; | |||||
| - any nickel content by weight is less than 5% (see copper-nickel-zinc alloys (nickel silvers)); and | |||||
| - any tin content by weight is less than 3% (see copper-tin alloys (bronzes)). | |||||
| 7401 | Copper mattes; cement copper (precipitated copper) | ||||
| 7401.00.10 | - Copper mattes | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7401.00.20 | - Cement copper (precipitated copper) | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7402 | Unrefined copper; copper anodes for electrolytic refining | ||||
| 7402.00.10 | - Blister copper | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7402.00.90 | - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7403 | Refined copper and copper alloys, unwrought | ||||
| - Refined copper: | |||||
| 7403.11.00 | - - Cathodes and sections of cathodes | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7403.12.00 | - - Wire-bars | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7403.13.00 | - - Billets | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7403.19.00 | - - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| - Copper alloys: | |||||
| 7403.21.00 | - - Copper-zinc base alloys (brass) | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7403.22.00 | - - Copper-tin base alloys (bronze) | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7403.29.00 | - - Other copper alloys (other than master alloys of heading 74.05) | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7404.00.00 | Copper waste and scrap | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7405.00.00 | Master alloys of copper | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7406 | Copper powders and flakes | ||||
| 7406.10.00 | - Powders of non-lamellar structure | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7406.20.00 | - Powders of lamellar structure; flakes | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7407 | Copper bars, rods and profiles | ||||
| 7407.10 | - Of refined copper: | ||||
| 7407.10.30 | - - Profiles | kg | 5% | 0% | 10 / 8 (多个税率) |
| - - Bars and rods: | |||||
| 7407.10.41 | - - - Of square or rectangular cross-section | kg | 7.5% | 5% | 10 / 8 (多个税率) |
| 7407.10.49 | - - - Other | kg | 7.5% | 5% | 10 / 8 (多个税率) |
| - Of copper alloys: | |||||
| 7407.21.00 | - - Of copper-zinc base alloys (brass) | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7407.29.00 | - - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7408 | Copper wire | ||||
| - Of refined copper: | |||||
| 7408.11 | - - Of which the maximum cross-sectional dimension exceeds 6 mm: | ||||
| 7408.11.20 | - - - Of which the maximum cross-sectional dimension does not exceed 8 mm | kg | 15% | 10% | 10 / 8 (多个税率) |
| 7408.11.30 | - - - Of which the maximum cross-sectional dimension exceeds 8 mm but not exceeds 14 mm | kg | 15% | 10% | 10 / 8 (多个税率) |
| 7408.11.90 | - - - Other | kg | 7.5% | 5% | 10 / 8 (多个税率) |
| 7408.19 | - - Other: | ||||
| 7408.19.10 | - - - Plated or coated with gold or silver | kg | 15% | 10% | 10 / 8 (多个税率) |
| 7408.19.90 | - - - Other | kg | 15% | 10% | 10 / 8 (多个税率) |
| - Of copper alloys: | |||||
| 7408.21.00 | - - Of copper-zinc base alloys (brass) | kg | 4.5% | 3% | 10 / 8 (多个税率) |
| 7408.22.00 | - - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7408.29 | - - Other: | ||||
| 7408.29.10 | - - - Of copper-tin base alloys (bronze) | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7408.29.90 | - - - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7409 | Copper plates, sheets and strip, of a thickness exceeding 0.15 mm | ||||
| - Of refined copper: | |||||
| 7409.11.00 | - - In coils | kg | 4.5% | 3% | 10 / 8 (多个税率) |
| 7409.19.00 | - - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| - Of copper-zinc base alloys (brass): | |||||
| 7409.21.00 | - - In coils | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7409.29.00 | - - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| - Of copper-tin base alloys (bronze): | |||||
| 7409.31.00 | - - In coils | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7409.39.00 | - - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7409.40.00 | - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7409.90.00 | - Of other copper alloys | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7410 | Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.15 mm | ||||
| - Not backed: | |||||
| 7410.11 | - - Of refined copper: | ||||
| 7410.11.10 | - - - Copper clad laminate for manufacturing printed circuit boards | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7410.11.90 | - - - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7410.12.00 | - - Of copper alloys | kg | 5% | 0% | 10 / 8 (多个税率) |
| - Backed: | |||||
| 7410.21.00 | - - Of refined copper | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7410.22.00 | - - Of copper alloys | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7411 | Copper tubes and pipes | ||||
| 7411.10.00 | - Of refined copper | kg | 7.5% | 5% | 10 / 8 (多个税率) |
| - Of copper alloys: | |||||
| 7411.21.00 | - - Of copper-zinc base alloys (brass) | kg | 7.5% | 5% | 10 / 8 (多个税率) |
| 7411.22.00 | - - Of copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys (nickel silver) | kg | 7.5% | 5% | 10 / 8 (多个税率) |
| 7411.29.00 | - - Other | kg | 4.5% | 3% | 10 / 8 (多个税率) |
| 7412 | Copper tube or pipe fittings (for example, couplings, elbows, sleeves) | ||||
| 7412.10.00 | - Of refined copper | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7412.20 | - Of copper alloys: | ||||
| 7412.20.20 | - - Hose fittings | kg | 5% | 0% | 10 / 8 (多个税率) |
| - - Other: | |||||
| 7412.20.91 | - - - Of copper-zinc base alloys (brass) | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7412.20.99 | - - - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7413 | Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated | ||||
| - Of a diameter not exceeding 28.28 mm: | |||||
| 7413.00.11 | - - Cables | kg | 22.5% | 15% | 10 / 8 (多个税率) |
| 7413.00.19 | - - Other | kg | 22.5% | 15% | 10 / 8 (多个税率) |
| - Other: | |||||
| 7413.00.91 | - - Cables | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7413.00.99 | - - Other | kg | 5% | 0% | 10 / 8 (多个税率) |
| 7415 | Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper | ||||
| 7415.10 | - Nails and tacks, drawing pins, staples and similar articles: | ||||
| 7415.10.10 | - - Nails | kg | 30% | 20% | 10 / 8 (多个税率) |
| 7415.10.20 | - - Staples | kg | 30% | 20% | 10 / 8 (多个税率) |
| 7415.10.90 | - - Other | kg | 30% | 20% | 10 / 8 (多个税率) |
| - Other articles, not threaded: | |||||
| 7415.21.00 | - - Washers (including spring washers) | kg | 15% | 10% | 10 / 8 (多个税率) |
| 7415.29.00 | - - Other | kg | 15% | 10% | 10 / 8 (多个税率) |
| - Other threaded articles: | |||||
| 7415.33 | - - Screws; bolts and nuts: | ||||
| 7415.33.10 | - - - Screws | kg | 15% | 10% | 10 / 8 (多个税率) |
| 7415.33.20 | - - - Bolts and nuts | kg | 15% | 10% | 10 / 8 (多个税率) |
| 7415.39.00 | - - Other | kg | 15% | 10% | 10 / 8 (多个税率) |
| 7418 | Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper | ||||
| 7418.10 | - Table, kitchen or other household articles and parts thereof; pot scourers and scouring or polishing pads, gloves and the like: | ||||
| 7418.10.10 | - - Pot scourers and scouring or polishing pads, gloves and the like | kg/unit | 37.5% | 25% | 10 / 8 (多个税率) |
| 7418.10.30 | - - Cooking or heating apparatus of a kind used for household purposes, non-electric and parts thereof | kg/unit | 37.5% | 25% | 10 / 8 (多个税率) |
| 7418.10.90 | - - Other | kg/unit | 37.5% | 25% | 10 / 8 (多个税率) |
| 7418.20.00 | - Sanitary ware and parts thereof | kg/unit | 45% | 30% | 10 / 8 (多个税率) |
| 7419 | Other articles of copper | ||||
| 7419.20 | - Cast, moulded, stamped or forged, but not further worked: | ||||
| 7419.20.10 | - - Chain and parts thereof | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| 7419.20.20 | - - Reservoirs, tanks, vats and similar containers not fitted with mechanical or thermal equipment | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| 7419.20.90 | - - Other | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| 7419.80 | - Other: | ||||
| 7419.80.10 | - - Chain and parts thereof | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| - - Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper: | |||||
| 7419.80.21 | - - - Endless belt for machinery | kg/unit | 5% | 0% | 10 / 8 (多个税率) |
| 7419.80.29 | - - - Other | kg/unit | 5% | 0% | 10 / 8 (多个税率) |
| 7419.80.30 | - - Springs | kg/unit | 5% | 0% | 10 / 8 (多个税率) |
| 7419.80.40 | - - Cigarette cases or boxes | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| 7419.80.50 | - - Cooking or heating apparatus, other than of a kind used for domestic purposes, and parts thereof | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| 7419.80.60 | - - Articles specially designed for use during religious rites | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| 7419.80.70 | - - Electroplating anodes; capacity measures (other than for domestic use) | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| 7419.80.80 | - - Reservoirs, tanks, vats and similar containers not fitted with mechanical or thermal equipment of a capacity of 300 l or less | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| 7419.80.90 | - - Other | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |