SECTION XV · 章 80
Tin and articles thereof
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (9)
Subheading Note
1. In this Chapter the following expressions have the meanings hereby assigned to them:
(a) Tin, not alloyed
Metal containing by weight at least 99% of tin, provided that the content by weight of any bismuth or copper is less than the limit specified in the following table:
XEM BẢNG 8
(b) Tin alloys
Metallic substances in which tin predominates by weight over each of the other elements, provided that:
(i) the total content by weight of such other elements exceeds 1%; or
(ii) the content by weight of either bismuth or copper is equal to or greater than the limit specified in the foregoing table.
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 8001 | Unwrought tin | ||||
| 8001.10.00 | - Tin, not alloyed | kg | 4.5% | 3% | 10 / 8 (多个税率) |
| 8001.20.00 | - Tin alloys | kg | 4.5% | 3% | 10 / 8 (多个税率) |
| 8002.00.00 | Tin waste and scrap | kg | 4.5% | 3% | 10 / 8 (多个税率) |
| 8003 | Tin bars, rods, profiles and wire | ||||
| 8003.00.10 | - Soldering bars and rods | kg | 15% | 10% | 10 / 8 (多个税率) |
| 8003.00.90 | - Other | kg | 4.5% | 3% | 10 / 8 (多个税率) |
| 8007 | Other articles of tin | ||||
| 8007.00.20 | - Plates, sheets and strip, of a thickness exceeding 0.2 mm | kg/unit | 4.5% | 3% | 10 / 8 (多个税率) |
| 8007.00.30 | - Foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), of a thickness (excluding any backing) not exceeding 0.2 mm; powders and flakes | kg/unit | 4.5% | 3% | 10 / 8 (多个税率) |
| 8007.00.40 | - Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves) | kg/unit | 7.5% | 5% | 10 / 8 (多个税率) |
| - Other: | |||||
| 8007.00.91 | - - Cigarette cases or boxes; ashtrays | kg/unit | 30% | 20% | 10 / 8 (多个税率) |
| 8007.00.92 | - - Other household articles | kg/unit | 30% | 20% | 10 / 8 (多个税率) |
| 8007.00.93 | - - Collapsible tubes | kg/unit | 30% | 20% | 10 / 8 (多个税率) |
| 8007.00.99 | - - Other | kg/unit | 30% | 20% | 10 / 8 (多个税率) |