SECTION XV · 章 82
Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (9)
Notes
1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of:
(a) Base metal;
(b) Metal carbides or cermets;
(c) Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or
(d) Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive.
2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section XV are in all cases excluded from this Chapter.
Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10.
3. Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in heading 82.15.
| HS 编码 | 描述 | 单位 | 普通进口税 | MFN | VAT |
|---|---|---|---|---|---|
| 8201 | Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry | ||||
| 8201.10.00 | - Spades and shovels | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8201.30 | - Mattocks, picks, hoes and rakes: | ||||
| 8201.30.10 | - - Hoes and rakes | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8201.30.90 | - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8201.40.00 | - Axes, bill hooks and similar hewing tools | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8201.50.00 | - Secateurs and similar one-handed pruners and shears (including poultry shears) | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8201.60.00 | - Hedge shears, two-handed pruning shears and similar two-handed shears | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8201.90.00 | - Other hand tools of a kind used in agriculture, horticulture or forestry | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8202 | Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades) | ||||
| 8202.10.00 | - Hand saws | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8202.20.00 | - Band saw blades | unit | 15% | 10% | 8 / 10 (多个税率) |
| - Circular saw blades (including slitting or slotting saw blades): | |||||
| 8202.31.00 | - - With working part of steel | unit | 3% | 2% | 8 / 10 (多个税率) |
| 8202.39.00 | - - Other, including parts | unit | 3% | 2% | 8 / 10 (多个税率) |
| 8202.40.00 | - Chain saw blades | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Other saw blades: | |||||
| 8202.91.00 | - - Straight saw blades, for working metal | unit | 3% | 2% | 8 / 10 (多个税率) |
| 8202.99 | - - Other: | ||||
| 8202.99.10 | - - - Straight saw blades | unit | 3% | 2% | 8 / 10 (多个税率) |
| 8202.99.90 | - - - Other | unit | 3% | 2% | 8 / 10 (多个税率) |
| 8203 | Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools | ||||
| 8203.10.00 | - Files, rasps and similar tools | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8203.20.00 | - Pliers (including cutting pliers), pincers, tweezers and similar tools | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8203.30.00 | - Metal cutting shears and similar tools | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8203.40.00 | - Pipe-cutters, bolt croppers, perforating punches and similar tools | unit | 15% | 10% | 8 / 10 (多个税率) |
| 8204 | Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles | ||||
| - Hand-operated spanners and wrenches: | |||||
| 8204.11.00 | - - Non-adjustable | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8204.12.00 | - - Adjustable | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8204.20.00 | - Interchangeable spanner sockets, with or without handles | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8205 | Hand tools (including glaziers’ diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks | ||||
| 8205.10.00 | - Drilling, threading or tapping tools | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8205.20.00 | - Hammers and sledge hammers | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8205.30.00 | - Planes, chisels, gouges and similar cutting tools for working wood | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8205.40.00 | - Screwdrivers | unit | 30% | 20% | 8 / 10 (多个税率) |
| - Other hand tools (including glaziers’ diamonds): | |||||
| 8205.51.00 | - - Household tools | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8205.59.00 | - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8205.60.00 | - Blow lamps | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8205.70.00 | - Vices, clamps and the like | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8205.90.00 | - Other, including sets of articles of two or more subheadings of this heading | set | 30% | 20% | 8 / 10 (多个税率) |
| 8206.00.00 | Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale | set | 30% | 20% | 8 / 10 (多个税率) |
| 8207 | Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools | ||||
| - Rock drilling or earth boring tools: | |||||
| 8207.13.00 | - - With working part of cermets | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8207.19.00 | - - Other, including parts | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8207.20.00 | - Dies for drawing or extruding metal | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8207.30.00 | - Tools for pressing, stamping or punching | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8207.40.00 | - Tools for tapping or threading | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8207.50.00 | - Tools for drilling, other than for rock drilling | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8207.60.00 | - Tools for boring or broaching | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8207.70.00 | - Tools for milling | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8207.80.00 | - Tools for turning | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8207.90.00 | - Other interchangeable tools | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8208 | Knives and cutting blades, for machines or for mechanical appliances | ||||
| 8208.10.00 | - For metal working | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8208.20.00 | - For wood working | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8208.30.00 | - For kitchen appliances or for machines used by the food industry | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8208.40.00 | - For agricultural, horticultural or forestry machines | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8208.90.00 | - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8209.00.00 | Plates, sticks, tips and the like for tools, unmounted, of cermets | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 8210.00.00 | Hand-operated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8211 | Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor | ||||
| 8211.10.00 | - Sets of assorted articles | set | 7.5% | 5% | 8 / 10 (多个税率) |
| - Other: | |||||
| 8211.91.00 | - - Table knives having fixed blades | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8211.92 | - - Other knives having fixed blades: | ||||
| 8211.92.50 | - - - Of a kind used for agriculture, horticulture or forestry | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| - - - Other: | |||||
| 8211.92.92 | - - - - Hunting knives, diving knives and scouts' knives | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8211.92.99 | - - - - Other | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8211.93 | - - Knives having other than fixed blades: | ||||
| - - - Of a kind used for agriculture, horticulture or forestry: | |||||
| 8211.93.21 | - - - - With handle of base metal | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8211.93.29 | - - - - Other | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8211.93.30 | - - - Flick knives or spring knives; penknives with blades of 15 cm or more in length | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8211.93.90 | - - - Other | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8211.94 | - - Blades: | ||||
| 8211.94.10 | - - - For knives of a kind used for agriculture, horticulture or forestry | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8211.94.90 | - - - Other | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8211.95.00 | - - Handles of base metal | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 8212 | Razors and razor blades (including razor blade blanks in strips) | ||||
| 8212.10.00 | - Razors | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8212.20 | - Safety razor blades, including razor blade blanks in strips: | ||||
| 8212.20.10 | - - Double-edged razor blades | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8212.20.90 | - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8212.90.00 | - Other parts | unit | 25.5% | 17% | 8 / 10 (多个税率) |
| 8213.00.00 | Scissors, tailors’ shears and similar shears, and blades therefor | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8214 | Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files) | ||||
| 8214.10.00 | - Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8214.20.00 | - Manicure or pedicure sets and instruments (including nail files) | set | 37.5% | 25% | 8 / 10 (多个税率) |
| 8214.90.00 | - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8215 | Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware | ||||
| 8215.10.00 | - Sets of assorted articles containing at least one article plated with precious metal | set | 37.5% | 25% | 8 / 10 (多个税率) |
| 8215.20.00 | - Other sets of assorted articles | set | 37.5% | 25% | 8 / 10 (多个税率) |
| - Other: | |||||
| 8215.91.00 | - - Plated with precious metal | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8215.99.00 | - - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |