SECTION XVIII · 章 90
Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
来自 BT2026 综合税则的目录及 2026 年税率。 源数据
章注释 (28)
Notes
1. This Chapter does not cover:
(a) Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05) or of textile material (heading 59.11);
(b) Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section XI);
(c) Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09;
(d) Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading 83.06 or Chapter 71);
(e) Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39); however, articles specially designed for use exclusively in implants in medical, surgical, dental or veterinary sciences are to be classified in heading 90.21;
(g) Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools or water-jet cutting machines, of heading 84.66, including fittings with optical devices for reading the scale (for example, “optical” dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment telescopes); calculating machines (heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86;
(h) Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re‑recording apparatus (heading 85.19); sound‑heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26); connectors for optical fibres, optical fibre bundles or cables (heading 85.36); numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44;
(ij) Searchlights or spotlights of heading 94.05;
(k) Articles of Chapter 95;
(l) Monopods, bipods, tripods and similar articles, of heading 96.20;
(m) Capacity measures, which are to be classified according to their constituent material; or
(n) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 39.23 or Section XV).
2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules:
(a) Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings;
(b) Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;
(c) All other parts and accessories are to be classified in heading 90.33.
3. The provisions of Notes 3 and 4 to Section XVI apply also to this Chapter.
4. Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13.
5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.
6. For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for:
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally.
7. Heading 90.32 applies only to:
(a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
(b) Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non‑electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value.
(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 |
|---|---|---|---|---|---|
| - Preventing or correcting bodily deformities; or | |||||
| - Supporting or holding parts of the body following an illness, operation or injury. | |||||
| 9001 | Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked | ||||
| 9001.10 | - Optical fibres, optical fibre bundles and cables: | ||||
| 9001.10.10 | - - For telecommunications and other electrical uses | kg/m | 5% | 0% | 8 / 10 (多个税率) |
| 9001.10.90 | - - Other | kg/m | 5% | 0% | 8 / 10 (多个税率) |
| 9001.20.00 | - Sheets and plates of polarising material | kg/m/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9001.30.00 | - Contact lenses | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9001.40.00 | - Spectacle lenses of glass | kg/unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 9001.50.00 | - Spectacle lenses of other materials | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9001.90 | - Other: | ||||
| 9001.90.10 | - - For photographic or cinematographic cameras or projectors | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9001.90.90 | - - Other | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9002 | Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked | ||||
| - Objective lenses: | |||||
| 9002.11.00 | - - For cameras, projectors or photographic enlargers or reducers | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9002.19.00 | - - Other | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9002.20 | - Filters: | ||||
| 9002.20.10 | - - For cinematographic projectors | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9002.20.20 | - - For cinematographic cameras, photographic cameras and other projectors | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9002.20.90 | - - Other | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9002.90 | - Other: | ||||
| 9002.90.20 | - - For cinematographic projectors | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9002.90.30 | - - For cinematographic cameras, photographic cameras and other projectors | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9002.90.90 | - - Other | kg/unit | 5% | 0% | 8 / 10 (多个税率) |
| 9003 | Frames and mountings for spectacles, goggles or the like, and parts thereof | ||||
| - Frames and mountings: | |||||
| 9003.11.00 | - - Of plastics | unit | 15% | 10% | 8 / 10 (多个税率) |
| 9003.19.00 | - - Of other materials | unit | 15% | 10% | 8 / 10 (多个税率) |
| 9003.90.00 | - Parts | unit | 15% | 10% | 8 / 10 (多个税率) |
| 9004 | Spectacles, goggles and the like, corrective, protective or other | ||||
| 9004.10.00 | - Sunglasses | unit | 30% | 20% | 8 / 10 (多个税率) |
| 9004.90 | - Other: | ||||
| 9004.90.10 | - - Corrective spectacles | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9004.90.50 | - - Protective goggles | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9004.90.90 | - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| 9005 | Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy | ||||
| 9005.10.00 | - Binoculars | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9005.80 | - Other instruments: | ||||
| 9005.80.10 | - - Astronomical instruments, excluding instruments for radio-astronomy | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9005.80.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9005.90 | - Parts and accessories (including mountings): | ||||
| 9005.90.10 | - - For astronomical instruments, excluding instruments for radio-astronomy | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9005.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9006 | Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39 | ||||
| 9006.30.00 | - Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9006.40.00 | - Instant print cameras | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| - Other cameras: | |||||
| 9006.53 | - - For roll film of a width of 35 mm: | ||||
| 9006.53.10 | - - - With a through-the-lens viewfinder (single lens reflex (SLR)) | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 9006.53.90 | - - - Other | unit | 15% | 10% | 8 / 10 (多个税率) |
| 9006.59 | - - Other: | ||||
| - - - For roll film of a width less than 35 mm: | |||||
| 9006.59.11 | - - - - With a through-the-lens viewfinder (single lens reflex (SLR)) | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 9006.59.19 | - - - - Other | unit | 22.5% | 15% | 8 / 10 (多个税率) |
| - - - Other, of a kind used for preparing printing plates or cylinders: | |||||
| 9006.59.21 | - - - - Laser photoplotters | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9006.59.29 | - - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9006.59.30 | - - - Other, laser photoplotters or image setters with a raster image processor | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9006.59.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Photographic flashlight apparatus and flashbulbs: | |||||
| 9006.61.00 | - - Discharge lamp (“electronic”) flashlight apparatus | unit | 30% | 20% | 8 / 10 (多个税率) |
| 9006.69.00 | - - Other | unit | 30% | 20% | 8 / 10 (多个税率) |
| - Parts and accessories: | |||||
| 9006.91 | - - For cameras: | ||||
| 9006.91.10 | - - - For laser photoplotters of subheading 9006.59.21 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9006.91.40 | - - - Other, for cameras of subheading 9006.40 or 9006.53 | unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 9006.91.50 | - - - Other, for cameras of subheading 9006.59.11 or 9006.59.19 | unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 9006.91.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9006.99 | - - Other: | ||||
| 9006.99.10 | - - - For photographic flashlight apparatus | unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 9006.99.90 | - - - Other | unit | 22.5% | 15% | 8 / 10 (多个税率) |
| 9007 | Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus | ||||
| 9007.10.00 | - Cameras | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9007.20 | - Projectors: | ||||
| 9007.20.10 | - - For film of less than 16 mm in width | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9007.20.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Parts and accessories: | |||||
| 9007.91.00 | - - For cameras | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9007.92.00 | - - For projectors | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9008 | Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers | ||||
| 9008.50 | - Projectors, enlargers and reducers: | ||||
| 9008.50.10 | - - Microfilm, microfiche or other microform readers, whether or not capable of producing copies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9008.50.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9008.90 | - Parts and accessories: | ||||
| 9008.90.20 | - - Of photographic (other than cinematographic) enlargers and reducers | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9008.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9010 | Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens | ||||
| 9010.10.00 | - Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 9010.50 | - Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes: | ||||
| 9010.50.10 | - - Apparatus for the projection or drawing of circuit patterns on sensitised substrates for the manufacture of printed circuit boards/printed wiring boards | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 9010.50.20 | - - Cinematographic editing and titling equipment; negatoscopes for X-ray; contact exposure unit used for the preparation of film in colour separation process; automatic plate maker | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 9010.50.90 | - - Other | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 9010.60 | - Projection screens: | ||||
| 9010.60.10 | - - Of 300 inches or more | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9010.60.90 | - - Other | unit | 7.5% | 5% | 8 / 10 (多个税率) |
| 9010.90 | - Parts and accessories: | ||||
| 9010.90.20 | - - Of goods of subheading 9010.10.00 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9010.90.30 | - - Parts and accessories of apparatus for the projection or drawing of circuit patterns on sensitised substrates for the manufacture of printed circuit boards/printed wiring boards | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9010.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9011 | Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection | ||||
| 9011.10.00 | - Stereoscopic microscopes | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9011.20.00 | - Other microscopes, for photomicrography, cinephotomicrography or microprojection | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9011.80.00 | - Other microscopes | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9011.90.00 | - Parts and accessories | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9012 | Microscopes other than optical microscopes; diffraction apparatus | ||||
| 9012.10.00 | - Microscopes other than optical microscopes; diffraction apparatus | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9012.90.00 | - Parts and accessories | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9013 | Lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter | ||||
| 9013.10 | - Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI: | ||||
| 9013.10.10 | - - Telescopic sights for fitting to arms; periscopes | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9013.10.20 | - - Telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9013.20.00 | - Lasers, other than laser diodes | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9013.80 | - Other devices, appliances and instruments: | ||||
| 9013.80.10 | - - Optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9013.80.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9013.90 | - Parts and accessories: | ||||
| 9013.90.10 | - - Of goods of subheading 9013.20.00 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9013.90.60 | - - Of goods of subheading 9013.80.10 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9013.90.70 | - - Of goods of subheading 9013.10.10 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9013.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9014 | Direction finding compasses; other navigational instruments and appliances | ||||
| 9014.10.00 | - Direction finding compasses | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9014.20.00 | - Instruments and appliances for aeronautical or space navigation (other than compasses) | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9014.80 | - Other instruments and appliances: | ||||
| - - Of a kind used on ships, incorporating or working in conjunction with an automatic data processing machine: | |||||
| 9014.80.11 | - - - Sonar or echo sounder | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9014.80.19 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9014.80.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9014.90 | - Parts and accessories: | ||||
| 9014.90.10 | - - Of instruments and apparatus, of a kind used on ships, working in conjunction with an automatic data processing machine | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9014.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9015 | Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders | ||||
| 9015.10 | - Rangefinders: | ||||
| 9015.10.10 | - - Of a kind used in photography or cinematography | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9015.10.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9015.20.00 | - Theodolites and tachymeters (tacheometers) | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9015.30.00 | - Levels | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9015.40.00 | - Photogrammetrical surveying instruments and appliances | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9015.80 | - Other instruments and appliances: | ||||
| 9015.80.10 | - - Radio-sonde and radio-wind apparatus | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9015.80.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9015.90.00 | - Parts and accessories | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9016.00.00 | Balances of a sensitivity of 5 cg or better, with or without weights | unit | 15% | 10% | 8 / 10 (多个税率) |
| 9017 | Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter | ||||
| 9017.10 | - Drafting tables and machines, whether or not automatic: | ||||
| 9017.10.10 | - - Plotters | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9017.10.90 | - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9017.20 | - Other drawing, marking-out or mathematical calculating instruments: | ||||
| 9017.20.10 | - - Rulers | unit | 7.5% | 5% | 5 / 8 / 10 (多个税率) |
| 9017.20.40 | - - Photoplotters for the manufacture of printed circuit boards/printed wiring boards | unit | 7.5% | 5% | 5 / 8 / 10 (多个税率) |
| 9017.20.50 | - - Other plotters | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9017.20.90 | - - Other | unit | 7.5% | 5% | 5 / 8 / 10 (多个税率) |
| 9017.30.00 | - Micrometers, callipers and gauges | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9017.80.00 | - Other instruments | unit | 7.5% | 5% | 5 / 8 / 10 (多个税率) |
| 9017.90 | - Parts and accessories: | ||||
| 9017.90.30 | - - Parts and accessories of photoplotters for the manufacture of printed circuit boards/printed wiring boards | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9017.90.40 | - - Parts and accessories, including printed circuit assemblies, of other plotters | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9017.90.90 | - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018 | Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments | ||||
| - Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): | |||||
| 9018.11.00 | - - Electro-cardiographs | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.12.00 | - - Ultrasonic scanning apparatus | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.13.00 | - - Magnetic resonance imaging apparatus | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.14.00 | - - Scintigraphic apparatus | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.19.00 | - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.20.00 | - Ultra-violet or infra-red ray apparatus | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| - Syringes, needles, catheters, cannulae and the like: | |||||
| 9018.31 | - - Syringes, with or without needles: | ||||
| 9018.31.10 | - - - Disposable syringes | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.31.90 | - - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.32.00 | - - Tubular metal needles and needles for sutures | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.39 | - - Other: | ||||
| 9018.39.10 | - - - Catheters | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.39.90 | - - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| - Other instruments and appliances, used in dental sciences: | |||||
| 9018.41.00 | - - Dental drill engines, whether or not combined on a single base with other dental equipment | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.49.00 | - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.50.00 | - Other ophthalmic instruments and appliances | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.90 | - Other instruments and appliances: | ||||
| 9018.90.10 | - - Fibre optics headband lamps of a kind designed for medical use | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.90.20 | - - Intravenous administration sets | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| - - Electronic instruments and appliances: | |||||
| 9018.90.31 | - - - Electro-surgical or electro-medical instruments and appliances | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.90.39 | - - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9018.90.90 | - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9019 | Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus | ||||
| 9019.10 | - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus: | ||||
| 9019.10.10 | - - Electrically operated | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9019.10.90 | - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9019.20 | - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus: | ||||
| 9019.20.10 | - - Invasive ventilators | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9019.20.20 | - - Other ventilators | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9019.20.90 | - - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9020 | Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters | ||||
| 9020.00.10 | - Full face masks for chemical, biological, radiological and nuclear (CBRN) protection | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9020.00.90 | - Other | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9021 | Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability | ||||
| 9021.10 | - Orthopaedic or fracture appliances: | ||||
| 9021.10.10 | - - Of iron or steel | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 9021.10.90 | - - Other | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| - Artificial teeth and dental fittings: | |||||
| 9021.21.00 | - - Artificial teeth | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 9021.29 | - - Other: | ||||
| 9021.29.10 | - - - Of iron or steel | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 9021.29.20 | - - - Of titanium | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 9021.29.90 | - - - Other | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| - Other artificial parts of the body: | |||||
| 9021.31.00 | - - Artificial joints | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 9021.39.00 | - - Other | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 9021.40.00 | - Hearing aids, excluding parts and accessories | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 9021.50.00 | - Pacemakers for stimulating heart muscles, excluding parts and accessories | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 9021.90.00 | - Other | unit | 5% | 0% | * / 5 / 8 / 10 (多个税率) |
| 9022 | Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like | ||||
| - Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: | |||||
| 9022.12.00 | - - Computed tomography apparatus | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9022.13.00 | - - Other, for dental uses | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9022.14.00 | - - Other, for medical, surgical or veterinary uses | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9022.19 | - - For other uses: | ||||
| 9022.19.10 | - - - X-ray apparatus for the physical inspection of solder joints on printed circuit board/printed wiring board assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9022.19.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: | |||||
| 9022.21.00 | - - For medical, surgical, dental or veterinary uses | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9022.29.00 | - - For other uses | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9022.30.00 | - X-ray tubes | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9022.90 | - Other, including parts and accessories: | ||||
| 9022.90.10 | - - Parts and accessories of X-ray apparatus for the physical inspection of solder joints on printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9022.90.20 | - - Parts and accessories of other X-ray apparatus | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9022.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9023.00.00 | Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses | unit | 5% | 0% | 5 / 8 / 10 (多个税率) |
| 9024 | Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics) | ||||
| 9024.10 | - Machines and appliances for testing metals: | ||||
| 9024.10.10 | - - Electrically operated | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9024.10.20 | - - Not electrically operated | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9024.80 | - Other machines and appliances: | ||||
| 9024.80.10 | - - Electrically operated | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9024.80.20 | - - Not electrically operated | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9024.90.00 | - Parts and accessories | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9025 | Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments | ||||
| - Thermometers and pyrometers, not combined with other instruments: | |||||
| 9025.11.00 | - - Liquid-filled, for direct reading | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9025.19 | - - Other: | ||||
| - - - Electrically operated: | |||||
| 9025.19.11 | - - - - Temperature gauges for motor vehicles | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9025.19.19 | - - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9025.19.20 | - - - Not electrically operated | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9025.80.00 | - Other instruments | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9025.90.00 | - Parts and accessories | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9026 | Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32 | ||||
| 9026.10 | - For measuring or checking the flow or level of liquids: | ||||
| 9026.10.50 | - - Level gauges for motor vehicles | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9026.10.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9026.20 | - For measuring or checking pressure: | ||||
| 9026.20.50 | - - Pressure gauges for motor vehicles | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9026.20.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9026.80.00 | - Other instruments or apparatus | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9026.90.00 | - Parts and accessories | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9027 | Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes | ||||
| 9027.10.00 | - Gas or smoke analysis apparatus | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9027.20.00 | - Chromatographs and electrophoresis instruments | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9027.30.00 | - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9027.50.00 | - Other instruments and apparatus using optical radiations (UV, visible, IR) | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Other instruments and apparatus: | |||||
| 9027.81.00 | - - Mass spectrometers | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9027.89 | - - Other: | ||||
| 9027.89.10 | - - - Exposure meters | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9027.89.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9027.90.00 | - Microtomes; parts and accessories | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9028 | Gas, liquid or electricity supply or production meters, including calibrating meters therefor | ||||
| 9028.10 | - Gas meters: | ||||
| 9028.10.10 | - - Gas meters of a kind mounted on gas containers | unit | 15% | 10% | 8 / 10 (多个税率) |
| 9028.10.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9028.20 | - Liquid meters: | ||||
| 9028.20.20 | - - Water meters | unit | 15% | 10% | 8 / 10 (多个税率) |
| 9028.20.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9028.30 | - Electricity meters: | ||||
| 9028.30.10 | - - Kilowatt-hour meters | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 9028.30.90 | - - Other | unit | 37.5% | 25% | 8 / 10 (多个税率) |
| 9028.90 | - Parts and accessories: | ||||
| 9028.90.10 | - - Water meter housings or bodies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9028.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9029 | Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes | ||||
| 9029.10 | - Revolution counters, production counters, taximeters, mileometers, pedometers and the like: | ||||
| 9029.10.20 | - - Taximeters | unit | 30% | 20% | 8 / 10 (多个税率) |
| 9029.10.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9029.20 | - Speed indicators and tachometers; stroboscopes: | ||||
| 9029.20.10 | - - Speedometers for motor vehicles | unit | 30% | 20% | 8 / 10 (多个税率) |
| 9029.20.20 | - - Tachometers for motor vehicles | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9029.20.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9029.90 | - Parts and accessories: | ||||
| 9029.90.10 | - - Of goods of subheading 9029.10; of stroboscopes of subheading 9029.20 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9029.90.20 | - - Of speed indicators and tachometers of subheading 9029.20 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030 | Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations | ||||
| 9030.10.00 | - Instruments and apparatus for measuring or detecting ionising radiations | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.20.00 | - Oscilloscopes and oscillographs | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Other instruments and apparatus, for measuring or checking voltage, current, resistance or power (other than those for measuring or checking semiconductor wafers or devices): | |||||
| 9030.31.00 | - - Multimeters without a recording device | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.32.00 | - - Multimeters with a recording device | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.33 | - - Other, without a recording device: | ||||
| 9030.33.10 | - - - Instruments and apparatus for measuring or checking voltage, current, resistance or power on printed circuit boards/printed wiring boards or printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.33.20 | - - - Impedance-measuring instruments and apparatus designed to provide visual and/or audible warning of electrostatic discharge conditions that can damage electronic circuits; apparatus for testing electrostatic control equipment and electrostatic grounding devices/fixtures | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.33.30 | - - - Ammeters and voltmeters for motor vehicles | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.33.40 | - - - Other resistance measuring instruments | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.33.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.39.00 | - - Other, with a recording device | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.40.00 | - Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Other instruments and apparatus: | |||||
| 9030.82 | - - For measuring or checking semiconductor wafers or devices (including integrated circuits): | ||||
| 9030.82.10 | - - - Wafer probers | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.82.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.84 | - - Other, with a recording device: | ||||
| 9030.84.10 | - - - Instruments and apparatus for measuring or checking electrical quantities on printed circuit boards/printed wiring boards and printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.84.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.89 | - - Other: | ||||
| 9030.89.10 | - - - Instruments and apparatus, without a recording device, for measuring or checking electrical quantities on printed circuit boards/printed wiring boards and printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.89.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.90 | - Parts and accessories: | ||||
| 9030.90.10 | - - Parts and accessories (including printed circuit assemblies) of goods of subheading 9030.40 or 9030.82 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.90.30 | - - Parts and accessories of optical instruments and appliances for measuring or checking printed circuit boards/printed wiring boards and printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.90.40 | - - Parts and accessories of other instruments and apparatus for measuring or checking electrical quantities on printed circuit boards/printed wiring boards and printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9030.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031 | Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors | ||||
| 9031.10.00 | - Machines for balancing mechanical parts | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.20.00 | - Test benches | unit | 5% | 0% | 8 / 10 (多个税率) |
| - Other optical instruments and appliances: | |||||
| 9031.41.00 | - - For inspecting semiconductor wafers or devices (including integrated circuits) or for inspecting photomasks or reticles used in manufacturing semiconductor devices (including integrated circuits) | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.49 | - - Other: | ||||
| 9031.49.10 | - - - Optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.49.20 | - - - Optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.49.30 | - - - Other optical instruments and appliances for measuring or checking printed circuit boards/printed wiring boards and printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.49.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.80 | - Other instruments, appliances and machines: | ||||
| 9031.80.10 | - - Cable testers | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.80.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.90 | - Parts and accessories: | ||||
| 9031.90.30 | - - Parts and accessories including printed circuit assemblies of optical instruments and appliances for inspecting semiconductor wafers or devices or for inspecting masks, photomasks or reticles used in manufacturing semiconductor devices; parts and accessories of optical instruments and appliances for measuring surface particulate contamination on semiconductor wafers | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.90.40 | - - Of optical error verification and repair apparatus for printed circuit boards/printed wiring boards and printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.90.50 | - - Of other optical instruments and appliances for measuring or checking printed circuit boards/printed wiring boards and printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9031.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9032 | Automatic regulating or controlling instruments and apparatus | ||||
| 9032.10.00 | - Thermostats | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9032.20.00 | - Manostats | unit | 30% | 20% | 8 / 10 (多个税率) |
| - Other instruments and apparatus: | |||||
| 9032.81.00 | - - Hydraulic or pneumatic | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9032.89 | - - Other: | ||||
| 9032.89.10 | - - - Instruments and apparatus incorporating or working in conjunction with an automatic data processing machine, for automatically regulating or controlling the propulsion, ballast or cargo handling systems of ships | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9032.89.20 | - - - Automatic instruments and apparatus for regulating or controlling chemical or electrochemical solutions in the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies | unit | 5% | 0% | 8 / 10 (多个税率) |
| - - - Other, electrically operated: | |||||
| 9032.89.31 | - - - - Automatic regulating voltage units (stabilisers) | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9032.89.39 | - - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9032.89.90 | - - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9032.90 | - Parts and accessories: | ||||
| 9032.90.10 | - - Of goods of subheading 9032.89.10 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9032.90.20 | - - Of goods of subheading 9032.89.20 | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9032.90.90 | - - Other | unit | 5% | 0% | 8 / 10 (多个税率) |
| 9033.00.00 | Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90 | kg/unit | 5% | 0% | 8 / 10 (多个税率) |