HS编码480269,--其他未经涂布的书写、印刷或类似用途的纸及纸板,未打孔的穿孔卡片纸及穿孔纸带纸,所含用机械或化学—机械方法制得的纤维超过全部纤维重量的10%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 |
---|---|---|
4802.69.10.86 | Goods, as follows: (a) in strips or rolls of a width not exceeding 15 cm; (b) in rectangular (including square) sheets in which no side exceeds 36 cm, in the unfolded state; (c) in rectangular sheets with one side exceeding 36 cm and the other side not exceeding 15 cm, in the unfolded state | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 0.0 NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.21.70 | Weighing 150 g/m2 or less | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 3.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.22.71 | Weighing more than 150 g/m2 but not more than 205 g/m2 | 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 % CIFD | ||
4802.69.29.72 | Other | 进口关税 澳大利亚-中国自由贸易协定 0.0 发展中国家 0.0 RCEP 3.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.30.84 | Paper, of which more than 10% by weight of the total fibre content consists of fibres obtained by a mechanical process, other than goods of 4802.69.4, as follows: (a) having a water absorbency, when tested by the one-minute Cobb method, of not less than 45 g/m2; (b) containing not less than 70% of mechanical wood pulp; and (c) weighing 40 g/m2 or more but not more than 62 g/m2 | 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 % CIFD | ||
4802.69.41.73 | Not containing fibres obtained by a mechanical process or of which not more than 10% by weight of the total fibre content consists of such fibres | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 3.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.42.74 | Of which more than 10% but less than 65% by weight of the total fibre content consists of fibres obtained by a mechanical process | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 3.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.43.75 | Of which 65% or more by weight of the total fibre content consists of fibres obtained by a mechanical process, as follows: (a) weighing more than 57 g/m2; or (b) having an ash content by weight of more than 8% | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 3.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.49.76 | Other | 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 % CIFD | ||
4802.69.51.78 | Multi-ply paper and paperboard weighing not more than 205 g/m2 | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 3.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.52.79 | Multi-ply paper and paperboard weighing more than 205 g/m2 | 进口关税 澳大利亚-中国自由贸易协定 0.0 发展中国家 0.0 RCEP 0.0 NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.53.80 | Goods, NSA, as follows: (a) weighing not more than 22 g/m2; (b)weighing more than 205 g/m2 | 进口关税 澳大利亚-中国自由贸易协定 0.0 发展中国家 0.0 RCEP 0.0 NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.59.81 | Other | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 3.0 % COST NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD | ||
4802.69.90.82 | Other | 进口关税 澳大利亚-中国自由贸易协定 0.0 RCEP 0.0 NORMAL 5.0 % COST |
增值税 GST 10.0 % CIFD |
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。