SECTION XV · 章 83
Miscellaneous articles of base metal
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (4)
Notes
1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles. However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter.
2. For the purposes of heading 83.02, the word “castors” means those having a diameter (including, where appropriate, tyres) not exceeding 75 mm, or those having a diameter (including, where appropriate, tyres) exceeding 75 mm provided that the width of the wheel or tyre fitted thereto is less than 30 mm.
(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 | MFN | VAT |
|---|---|---|---|---|---|
| 8301 | Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal | ||||
| 8301.10.00 | - Padlocks | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8301.20.00 | - Locks of a kind used for motor vehicles | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8301.30.00 | - Locks of a kind used for furniture | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8301.40 | - Other locks: | ||||
| 8301.40.10 | - - Handcuffs | unit | 5% | 0% | 8 / 10 (多个税率) |
| 8301.40.20 | - - Door locks | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8301.40.90 | - - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8301.50.00 | - Clasps and frames with clasps, incorporating locks | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8301.60.00 | - Parts | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8301.70.00 | - Keys presented separately | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8302 | Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal | ||||
| 8302.10.00 | - Hinges | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.20 | - Castors: | ||||
| 8302.20.10 | - - Of a diameter (including tyres) exceeding 100 mm, but not exceeding 250 mm | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.20.90 | - - Other | unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8302.30 | - Other mountings, fittings and similar articles suitable for motor vehicles: | ||||
| 8302.30.10 | - - Hasps | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.30.90 | - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| - Other mountings, fittings and similar articles: | |||||
| 8302.41 | - - Suitable for buildings: | ||||
| - - - Hasps and staples for doors; hooks and eyes; bolts: | |||||
| 8302.41.31 | - - - - Hasps | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.41.39 | - - - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.41.90 | - - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.42 | - - Other, suitable for furniture: | ||||
| 8302.42.20 | - - - Hasps | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.42.90 | - - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.49 | - - Other: | ||||
| 8302.49.10 | - - - Of a kind suitable for saddlery | unit | 30% | 20% | 8 / 10 (多个税率) |
| - - - Other: | |||||
| 8302.49.91 | - - - - Hasps | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.49.99 | - - - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| 8302.50.00 | - Hat-racks, hat-pegs, brackets and similar fixtures | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8302.60.00 | - Automatic door closers | unit | 25.5% | 17% | 8 / 10 (多个税率) |
| 8303.00.00 | Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8304 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03 | ||||
| 8304.00.10 | - Filing cabinets and card-index cabinets | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| - Other: | |||||
| 8304.00.91 | - - Of aluminium | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8304.00.92 | - - Of nickel | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8304.00.99 | - - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8305 | Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal | ||||
| 8305.10 | - Fittings for loose-leaf binders or files: | ||||
| 8305.10.10 | - - For double loop wire binders | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8305.10.90 | - - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8305.20 | - Staples in strips: | ||||
| 8305.20.10 | - - Of a kind for office use | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8305.20.20 | - - Other, of iron or steel | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8305.20.90 | - - Other | unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8305.90 | - Other, including parts: | ||||
| 8305.90.10 | - - Paper clips | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8305.90.90 | - - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8306 | Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal | ||||
| 8306.10.00 | - Bells, gongs and the like | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| - Statuettes and other ornaments: | |||||
| 8306.21.00 | - - Plated with precious metals | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8306.29 | - - Other: | ||||
| 8306.29.10 | - - - Of copper or of lead | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8306.29.20 | - - - Of nickel | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8306.29.30 | - - - Of aluminium | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8306.29.90 | - - - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8306.30 | - Photograph, picture or similar frames; mirrors: | ||||
| 8306.30.10 | - - Of copper | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| - - Other: | |||||
| 8306.30.91 | - - - Metallic mirrors reflecting traffic views at road intersections or sharp corners | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8306.30.99 | - - - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8307 | Flexible tubing of base metal, with or without fittings | ||||
| 8307.10.00 | - Of iron or steel | kg/unit | 15% | 10% | 8 / 10 (多个税率) |
| 8307.90.00 | - Of other base metal | kg/unit | 15% | 10% | 8 / 10 (多个税率) |
| 8308 | Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist-watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal | ||||
| 8308.10.00 | - Hooks, eyes and eyelets | kg/unit | 40.5% | 27% | 8 / 10 (多个税率) |
| 8308.20.00 | - Tubular or bifurcated rivets | kg/unit | 30% | 20% | 8 / 10 (多个税率) |
| 8308.90 | - Other, including parts: | ||||
| 8308.90.10 | - - Beads | unit/set | 37.5% | 25% | 8 / 10 (多个税率) |
| 8308.90.20 | - - Spangles | kg/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8308.90.90 | - - Other | kg/unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 8309 | Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal | ||||
| 8309.10.00 | - Crown corks | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8309.90 | - Other: | ||||
| 8309.90.10 | - - Capsules for bottles | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8309.90.20 | - - Top ends of aluminium cans | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8309.90.60 | - - Aerosol can ends, of tinplate | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8309.90.70 | - - Other caps for cans | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| - - Other, of aluminium: | |||||
| 8309.90.81 | - - - Bottle caps; screw caps | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8309.90.89 | - - - Other | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| - - Other: | |||||
| 8309.90.91 | - - - Bottle caps; screw caps | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8309.90.92 | - - - Bungs for metal drums; bung covers; seals; case corner protectors | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8309.90.99 | - - - Other | kg/unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 8310.00.00 | Sign-plates, name-plates, address-plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05 | unit | 15% | 10% | 8 / 10 (多个税率) |
| 8311 | Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying | ||||
| 8311.10 | - Coated electrodes of base metal, for electric arc-welding: | ||||
| 8311.10.10 | - - In rolls | kg | 37.5% | 25% | 8 / 10 (多个税率) |
| 8311.10.90 | - - Other | kg | 37.5% | 25% | 8 / 10 (多个税率) |
| 8311.20 | - Cored wire of base metal, for electric arc-welding: | ||||
| - - Cored wire of alloy steel, containing by weight 4.5% or more of carbon and 20% or more of chromium: | |||||
| 8311.20.21 | - - - In rolls | kg | 3% | 2% | 8 / 10 (多个税率) |
| 8311.20.29 | - - - Other | kg | 3% | 2% | 8 / 10 (多个税率) |
| 8311.20.90 | - - Other | kg | 37.5% | 25% | 8 / 10 (多个税率) |
| 8311.30 | - Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame: | ||||
| - - Cored wire of alloy steel, containing by weight 4.5% or more of carbon and 20% or more of chromium: | |||||
| 8311.30.21 | - - - In rolls | kg | 3% | 2% | 8 / 10 (多个税率) |
| 8311.30.29 | - - - Other | kg | 3% | 2% | 8 / 10 (多个税率) |
| - - Other: | |||||
| 8311.30.91 | - - - In rolls | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 8311.30.99 | - - - Other | kg | 22.5% | 15% | 8 / 10 (多个税率) |
| 8311.90.00 | - Other | kg | 37.5% | 25% | 8 / 10 (多个税率) |