HS编码220600,其他发酵饮料;未列名的发酵饮料的混合物从中国出口到澳大利亚,需要在澳大利亚缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2206.00.13.22 | Having an alcoholic strength by volume not exceeding 10% vol | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL RCEP 104.31 PER LAL NORMAL 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 29.0 % CIFD | ||
| 2206.00.14.23 | Having an alcoholic strength by volume exceeding 10% vol | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL RCEP 104.31 PER LAL NORMAL 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 29.0 % CIFD | ||
| 2206.00.21.25 | Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume not exceeding 10% vol | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL 发展中国家 4.0 % COST + 104.31 PER LAL RCEP 5.0 % COST + 104.31 PER LAL NORMAL 5.0 % COST + 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 29.0 % CIFD | ||
| 2206.00.22.26 | Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume exceeding 10% vol | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL 发展中国家 4.0 % COST + 104.31 PER LAL RCEP 5.0 % COST + 104.31 PER LAL NORMAL 5.0 % COST + 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 29.0 % CIFD | ||
| 2206.00.23.27 | Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume not exceeding 10% vol | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL 发展中国家 3.0 % COST + 104.31 PER LAL RCEP 5.0 % COST + 104.31 PER LAL NORMAL 5.0 % COST + 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 29.0 % CIFD | ||
| 2206.00.24.28 | Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume exceeding 10% vol | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL 发展中国家 3.0 % COST + 104.31 PER LAL RCEP 5.0 % COST + 104.31 PER LAL NORMAL 5.0 % COST + 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 29.0 % CIFD | ||
| 2206.00.30.24 | Beverages, as follows: (a) grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204, but not containing goods which, if imported separately, would be classified in 2208; (b) grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205, but not containing goods which, if imported separately, would be classified in 2207 or 2208; (c) cider or perry as defined in Additional Note 5 to this Chapter; (d) fruit or vegetable wine as defined in Additional Note 6 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208; (e) mead as defined in Additional Note 7 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208; (f) sake as defined in Additional Note 8 to this Chapter | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 0.0 NORMAL 0.0 |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 29.0 % CIFD | ||
| 2206.00.41.29 | Containing goods which, if imported separately, would be classified in 2207 | 进口关税 澳大利亚-中国自由贸易协定 0.0 发展中国家 4.0 % COST RCEP 5.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 29.0 % CIFD | ||
| 2206.00.42.30 | Containing goods which, if imported separately, would be classified in 2208 | 进口关税 澳大利亚-中国自由贸易协定 0.0 发展中国家 3.0 % COST RCEP 3.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 29.0 % CIFD | ||
| 2206.00.51.45 | Having an alcoholic strength by volume not exceeding 1.15% vol | 进口关税 澳大利亚-中国自由贸易协定 0.0 发展中国家 4.0 % COST RCEP 5.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.52.46 | Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL 发展中国家 4.0 % COST + 104.31 PER LAL RCEP 5.0 % COST + 104.31 PER LAL NORMAL 5.0 % COST + 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.59.47 | Other | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL 发展中国家 4.0 % COST + 104.31 PER LAL RCEP 104.31 PER LAL NORMAL 5.0 % COST + 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.61.50 | Having an alcoholic strength by volume not exceeding 1.15% vol | 进口关税 澳大利亚-中国自由贸易协定 0.0 发展中国家 3.0 % COST RCEP 5.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.62.51 | Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL 发展中国家 3.0 % COST + 104.31 PER LAL RCEP 3.0 % COST + 104.31 PER LAL NORMAL 5.0 % COST + 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.69.52 | Other Litres of alcohol calculated on the total alcohol content of the goods. * When quoting this tariff subheading on an Import Declaration, the Rate Number 001 must be quoted on that Import Declaration | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL 发展中国家 3.0 % COST + 104.31 PER LAL RCEP 104.31 PER LAL NORMAL 5.0 % COST + 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.71.01 | Having an alcoholic strength by volume not exceeding 1.15% vol | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 0.0 NORMAL 0.0 |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.72.01 | In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol | 进口关税 澳大利亚-中国自由贸易协定 10.57 PER LAL RCEP 10.57 PER LAL NORMAL 10.57 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.73.01 | Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol | 进口关税 澳大利亚-中国自由贸易协定 52.87 PER LAL RCEP 52.87 PER LAL NORMAL 52.87 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.76.01 | In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol | 进口关税 澳大利亚-中国自由贸易协定 33.11 PER LAL RCEP 33.11 PER LAL NORMAL 33.11 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.77.01 | Other, having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol | 进口关税 澳大利亚-中国自由贸易协定 61.57 PER LAL RCEP 61.57 PER LAL NORMAL 61.57 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.78.01 | In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.5% vol | 进口关税 澳大利亚-中国自由贸易协定 43.39 PER LAL RCEP 43.39 PER LAL NORMAL 43.39 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.79.01 | Other | 进口关税 澳大利亚-中国自由贸易协定 61.57 PER LAL RCEP 61.57 PER LAL NORMAL 61.57 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.81.30 | Having an alcoholic strength by volume not exceeding 1.15% vol | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 0.0 NORMAL 0.0 |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.82.35 | Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol | 进口关税 澳大利亚-中国自由贸易协定 10.57 PER LAL RCEP 10.57 PER LAL NORMAL 10.57 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.83.40 | Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol | 进口关税 澳大利亚-中国自由贸易协定 33.11 PER LAL RCEP 33.11 PER LAL NORMAL 33.11 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.89.50 | Other | 进口关税 澳大利亚-中国自由贸易协定 43.39 PER LAL RCEP 43.39 PER LAL NORMAL 43.39 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.91.60 | Having an alcoholic strength by volume not exceeding 1.15% vol | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 0.0 NORMAL 0.0 |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.92.61 | Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL RCEP 104.31 PER LAL NORMAL 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 | ||
| 2206.00.99.62 | Other | 进口关税 澳大利亚-中国自由贸易协定 104.31 PER LAL RCEP 104.31 PER LAL NORMAL 104.31 PER LAL |
增值税 GST 10.0 % (WINE_EQUALISATION_TAX + CIFD) | ||
葡萄酒平衡税 WINE_EQUALISATION_TAX 0.0 |
税费概览：
【概览】
无论个人或商业实体在澳大利亚从事商品进口，均须缴纳进口关税和其他税费。进口税费全部以货值，即离岸价格（FOB）计算。同时，进口商品还须征收增值税（消费税+服务税）和海关服务费。
【关税】
澳大利亚关税税率在0%和10%之间，平均关税税率为4.6%。某些商品免征关税，如笔记本电脑、其他电子产品。
【增值税】
增值税针对多数进口商品征收，但是特定产品免征增值税，如特定食品、某些医疗救助品和有资格享受特定关税优惠的进口商品。消费税是在海关完税价格、适用关税、运费、保险费、葡萄酒平衡税（特定产品征收）总和的基础上，征收税率为10%的税费。
【起征点】
进口商品货值不超过1000澳元，免征关税、消费税和进口商品加工费。
【其他】
进口商品加工费：针对所有进口商品，且货值超过1000澳元的进口商品征收的费用。进口商品加工费取决于入境方式和进口报关种类。 如进口商品货值在1000澳元和10000澳元之间：通过空运或邮寄的电子进口报关，征收40.20澳元；通过海运的电子进口报关，征收50澳元；通过空运或邮寄的文件进口报关，征收48.85澳元；通过海运的文件进口报关，征收65.75澳元。进口商品货值超过10000澳元：通过空运或邮寄的电子或文件进口报关，征收122.1澳元；通过海运的电子或文件进口报关，征收152.60澳元。 葡萄酒平衡税是针对葡萄酒和其他含酒精成分的饮料征收税率为29%的税费。 豪华车税是针对特定的机动车辆（价值超过指定门槛）征收税率为33%的税费。
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