zero_tariff_list(1).xls

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1 附件 2: 对与我建交所有最不发达国家第一步零关税商品清单 序号税则号列 商品名称 英文描述 改良种用的马 Live pure-bred breeding horses 改良种用的驴 Live pure-bred breeding donkeys 其它马 Live horses, o/t for pure-bred breeding 其他驴 骡 Other donkeys, o/t for pure-bred breeding 改良种用的牛 Live pure-bred breeding bovine animals 其他牛 Live bovine animals, o/t pure-bred breeding 改良种用猪 Live pure-bred breeding swine 重量 <10kg 的猪 Live swine weighing<10kg,o/t for pure-bred breeding 重量在 10-50kg 的猪, 包括 10kg Live swine 10kg weighing<50kg, o/t for pure-bred breeding 重量 50kg 的猪 Live swine weighing 50kg,o/t for purebred breeding 改良种用的绵羊 Live sheep for pure-bred breeding 其他绵羊 Live sheep, o/t for pure-bred breeding 改良种用的山羊 Live goats for pure-bred breeding 其他山羊 Live goats, o/t for pure-bred breeding 重量 185g 的改良种用鸡 Live chicken 185g for pure-bred breeding 重量 185g 的其他鸡 重量 185g 的改良种用火鸡 Live chicken 185g, o/t pure-bred breeding Live turkeys 185g, for pure-bred breeding 重量 185g 的其他火鸡 Live turkeys 185g, o/t pure-bred breeding 重量 185g 的其他改良种用家禽 Live ducks,geese & guinea fowls 185g for pure-bred breeding 重量 185g 的其他家禽 Live ducks,geese & guinea fowls 185g, o/t pure-bred breeding 重量 >185g 的改良种用鸡 Live chicken>185g,pure-bred breeding 重量 >185g 的其他鸡 Other chicken >185g, pure-bred breeding 重量 >185g 的其他改良种用家禽 Live ducks,geese,turkeys & guinea fowls >185g for pure bred breeding 重量 >185g 的非改良种用鸭 Live ducks >185g, o/t for pure-bred breeding 重量 >185g 的非改良种用鹅 Live geese >185g, o/t for pure-bred breeding 重量 >185g 的非改良种用珍珠鸡 Live guinea fowls >185g, o/t for purebred breeding 重量 >185g 的非改良种用火鸡 Live turkeys >185g, o/t for pure-bred breeding 改良种用灵长目动物 Primates, for pure-bred breeding 其他灵长目动物 Other primates, o/t for pure-bred breeding 鲸 海豚及鼠海豚 ; 海牛及儒艮 Whales, dolphins and propoises; manatees and dugongs 改良种用哺乳动物 Other mammals, for pure-bred breeding 食用哺乳动物 Other edible mammals, o/t for pre-bred breeding 其他哺乳动物 Mammals, nes 改良种用鳄鱼苗 Crocodiles for cultivation, for pure-bred breeding 其他改良种用爬行动物 Reptiles, for pure-bred breeding 食用爬行动物 Edible reptiles 第 1 页, 共 157 页

2 序号税则号列 商品名称 英文描述 其他爬行动物 Reptiles, nes 改良种用猛禽 Birds of prey, for pure-bred breeding 其他猛禽 Other birds of prey, o/t for pure-bred breeding 改良种用鹦形目鸟 Psittaciformes, for pure-bred breeding 其他鹦形目鸟 Other psittaciformes, o/t for pure-bred breeding 其他改良种用鸟 Other birds, for pure-bred breeding 乳鸽 Squabs, edible 鸵鸟 Ostrich, edible 野鸭 Teals, edible 其他食用鸟 Other birds, edible 其他鸟 Birds, nes 改良种用蛙苗 Tadpole and young frogs, for pure-bred breeding 其他改良种用动物 Other live animals, for pure-bred breeding 其他食用动物 Other live animals, edible 其他动物 Other live animals, not edible 整头及半头鲜 冷牛肉 Fresh or chilled bovine carcasses&half carcasses 鲜 冷的带骨牛肉 Fresh or chilled unboned bovine meat (excl. carcasses) 鲜 冷的去骨牛肉 Fresh or chilled boneless bovine meat 冻的整头及半头牛肉 Frozen bovine carcasses & half carcasses 冻的带骨牛肉 Frozen unboned bovine meat (excl. carcasses) 冻的去骨牛肉 Frozen boneless bovine meat 鲜 冷的整头及半头乳猪肉 Fresh or chilled carcasses & half carcasses of sucking pig 其他鲜 冷的整头及半头猪肉 Fresh or chilled swine carcasses & half carcasses, nes 鲜 冷的带骨猪前腿 后腿及其 Fresh or chilled unboned hams, shoulders & 肉块 cuts thereof of swine 其他鲜 冷猪肉 Fresh or chilled swine meat, nes (unboned) 冻整头及半头乳猪肉 Frozen carcasses & half carcasses of sucking pig 其他冻整头及半头猪肉 Frozen swine carcasses & half carcasses, nes 冻的带骨猪前腿 后腿及其肉块 Frozen unboned hams, shoulders & cuts thereof of swine 其他冻猪肉 Frozen swine meat, nes 鲜 冷的牛杂碎 Fresh or chilled edible bovine offal 冻牛舌 Frozen bovine tongues 冻牛肝 Frozen bovine livers 其他冻牛杂碎 Frozen edible bovine offal (excl. tongues & livers) 鲜 冷的猪杂碎 Fresh or chilled edible swine offal 冻猪肝 Frozen swine livers 其他冻猪杂碎 Frozen edible swine offal (excl. livers) 鲜 冷的羊 马 驴 骡杂碎 Fresh or chilled edible offal of sheep, goats, horses 冻的羊 马 驴 骡杂碎 Frozen edible offal of sheep, goats, horses... 1 第 2 页, 共 157 页

3 整只, 鲜或冷的鸡 Fresh or chilled whole chickens, not cut in pieces 整只, 冻的鸡 Frozen whole chickens, not cut in pieces 鲜或冷的带骨鸡块 Fresh or chilled cuts & offal of chicken, with bone in 鲜或冷的其他鸡块 Fresh or chilled cuts of chicken, nes 鲜或冷的鸡翼 ( 不包括翼尖 ) Fresh or chilled wing of chicken(other than wingtips) 鲜或冷的其他鸡杂碎 Fresh or chilled offal of chicken, nes 冻的的带骨鸡块 Frozen cuts chicken, with bone in 冻的其他鸡块 Frozen cuts chicken, nes 冻的鸡翼 ( 不包括翼尖 ) Frozen wing of chicken(other than wingtips) 鲜 冷 冻鸡爪 Fresh.chilled or frozen chicken claw 冻的其他鸡杂碎 Frozen offal of chicken, nes 整只, 鲜或冷的火鸡 Fresh or chilled whole turkeys 整只, 冻的火鸡 Frozen whole turkeys 鲜或冷的火鸡块及杂碎 Fresh or chilled cuts & offal of turkey 冻的火鸡块及杂碎 Frozen cuts & offal of turkey 整只, 鲜或冷的鸭 Fresh or chilled whole ducks 整只, 鲜或冷的鹅 Fresh or chilled whole geese 整只, 鲜或冷的珍珠鸡 Fresh or chilled whole guinea fowls 整只, 冻的鸭 Frozen whole ducks 整只, 冻的鹅 Frozen whole geese 整只, 冻的珍珠鸡 Frozen whole guinea fowls 鲜或冷的税目的 0105 所列家禽的肥肝 Fresh or chilled fatty livers of poultry 鲜或冷的鸭块及杂碎 Fresh or chilled cuts/offal of duck 鲜或冷的鹅块及杂碎 Fresh or chilled cuts/offal of geese 鲜或冷的珍珠鸡块及杂碎 2 Fresh or chilled cuts/offal of guinea fowl 冻的鸭块及杂碎 Frozen cuts/offal of duck 冻的鹅块及杂碎 Frozen cuts/offal of geese 冻的珍珠鸡块及杂碎 Frozen cuts/offal of guinea fowl 2 Unboned swine hams&shoulders, salted, in 干 熏 盐制的带骨猪腿 2 brine,dried or smoked Cuts of unboned swine hams&shoulders, 干 熏 盐制的带骨猪腿肉块 2 salted, in brine drd or smoked Bellies & cuts thereof of swine, salted, 干 熏 盐制的猪腹肉 2 in brine, dried or smoked Meat of swine, salted, in brine,dried or 干 熏 盐制的其他猪肉 2 smoked, nes Meat of bovine animals, salted,in 干 熏 盐制的牛肉 2 brine,dried or smoked 干 熏 盐制的灵长目动物肉及 Primates, nes, saltd, dried or smokd; 食用杂碎 flours & meals of meat or offal 干 熏 盐制的鲸 海豚及鼠海 Whales, dophins, nes, saltd, dried or 豚 ; 海牛及儒艮肉及食用杂碎 smokd; flours & meals of meat or offal 干 熏 盐制的爬行动物肉及食 Reptiles, nes, saltd, dried or smokd; 用杂碎 flours & meals of meat or offal 干 熏 盐制的其他肉及食用杂 Other meat, nes, saltd, dried or smokd; 碎 flours & meals of meat or offal 观赏鱼 Live ornamental fish 鳟鱼苗 Live trout fry 其他活鳟鱼 Live trout, excl. fry 鳗鱼苗 Live eels fry 第 3 页, 共 157 页

4 序号税则号列 商品名称 英文描述 其他活鳗鱼 Live eels, excl. fry 鲤鱼苗 Live carp fry 其他活鲤鱼 Live carp, excl. fry 蓝鳍金枪鱼鱼苗 Fry of bluefin tunas 其他活蓝鳍金枪鱼 Other live bluefin tunas 南方蓝鳍金枪鱼鱼苗 Fry of Southern bluefin tunas 其他活南方蓝鳍金枪鱼 Other live Southern bluefin tunas 鲈鱼鱼苗 Live perch fry 鲟鱼鱼苗 Live sturgeon fry 其他鱼苗 Live fish fry, nes 活罗非鱼 Live tilapia 活鲀 Live puffer fish 其他活鱼 Live fish nes, excl. Fry 鲜 冷鳟鱼 Fresh or chilled trout 鲜 冷的大西洋鲑鱼 Fresh or chilled Atlantic salmon 鲜 冷的大马哈鱼及多瑙哲罗鱼 Fresh or chilled Pacific or Danube salmon 其他鲜 冷鲑鱼 Fresh or chilled salmonidae (excl & ) 鲜 冷庸鲽鱼 Fresh or chilled halibut 鲜 冷鲽鱼 Fresh or chilled plaice 鲜 冷鳎鱼 Fresh or chilled sole 其他鲜 冷比目鱼 Fresh or chilled flat fish (excl. halibut, plaice & sole) 鲜 冷长鳍金枪鱼 Fresh or chilled albacore or longfinned tunas 鲜 冷黄鳍金枪鱼 Fresh or chilled yellowfin tunas 鲜冷鲣鱼 Fresh or chilled skipjack or stripebellied bonito 鲜 冷大眼金枪鱼 Fresh or chilled bigeye tunas 鲜 冷蓝鳍金枪鱼 Fresh or chilled bluefin tunas 鲜 冷南方蓝鳍金枪鱼 Fresh or chilled southern bluefin tunas 其他鲜 冷金枪鱼 Fresh or chilled tunas, nes 鲜 冷鲱鱼 Fresh or chilled herrings (excl. livers & roes) 鲜 冷鳕鱼 Fresh or chilled cod (excl. livers & roes) 鲜 冷沙丁鱼 黍鲱鱼 Fresh or chilled sardines, brisling or sparts 鲜 冷黑线鳕鱼 Fresh or chilled haddock 鲜 冷绿青鳕鱼 Fresh or chilled coalfish 鲜 冷鲭鱼 Fresh or chilled mackerel 鲜 冷角鲨及其他鲨鱼 Fresh or chilled dogfish & other sharks 鲜冷鳗鱼 Fresh or chilled eels 鲜 冷剑鱼 Swordfish, fresh or chilled 鲜 冷南极犬牙鱼 Toothfish, fresh or chilled 鲜冷带鱼 Fresh or chilled scabber fish (trichurius) 鲜冷黄鱼 Fresh or chilled yellow croaker (pseudosicaena) 鲜冷鲳鱼 Fresh or chilled butterfish (pamus) 鲜冷罗非鱼 Fresh or chilled tilapia 鲜 冷鲀 Fresh chilled or frozen puffer fish 其他鲜 冷鱼 Fresh or chilled fish, nes 鲜 冷鱼肝及鱼卵 Fresh or chilled fish livers & roes 冻红大马哈鱼, 但鱼肝及鱼卵除 Frozen sockeye salmon 第 4 页, 共 157 页

5 其他冻大马哈鱼, 但鱼肝及鱼卵除外 Other frozen pacific salmon, nes 冻鳟鱼 Frozen trout 冻大西洋鲑鱼 Frozen Atlantic salmon 冻多瑙哲罗鱼 Frozen danube salmon 其他冻鲑鱼 Frozen salmonidae,nes 冻格陵兰庸鲽鱼 Frozen Greenland halibut 冻庸鲽鱼 Other frozen halibut 冻鲽鱼 Frozen plaice 冻鳎鱼 Frozen sole 其他冻比目鱼 Frozen flat fish (excl. halibut, plaice & sole) 冻长鳍金枪鱼 Frozen albacore or longfinned tunas 冻黄鳍金枪鱼 Frozen yellowfin tunas 冻鲣鱼 Frozen skipjack or stripe-bellied bonito 冻大眼金枪鱼, 但鱼肝及鱼卵除 Frozen bigeye tunas 冻蓝鳍金枪鱼, 但鱼肝及鱼卵除 Frozen bluefin tunas 冻南方蓝鳍金枪鱼, 但鱼肝及鱼卵除外 Frozen southern bluefin 其他冻金枪鱼, 但鱼肝及鱼卵除 Frozen tunas, nes Herrings (Clupea harengus,clupea 冻鲱鱼 ( 大西洋鲱鱼 太平洋鲱鱼 pallasii), frozen, excluding livers and ), 但鱼肝及鱼卵除外 roes 冻鳕鱼 ( 大西洋鳕鱼 太平洋鳕鱼 格陵兰鳕鱼 ), 但鱼肝及鱼卵除外 冻剑鱼, 但鱼肝及鱼卵除外 冻南极犬牙鱼, 但鱼肝及鱼卵除外 God(Gadus morhua,gadus ogac,gadus macrocephalus), frozen, excluding livers and roes Swordfish, frozen, excluding livers and roes Toothfish, frozen, excluding livers and roes 冻沙丁鱼 黍鲱鱼 Frozen sardines, brisling or sprats 冻黑线鳕鱼 Frozen haddock 冻绿青鳕鱼 Frozen coalfish 冻鲭鱼 Frozen mackerel 冻角鲨及其他鲨鱼 Frozen dogfish & sharks 冻鳗鱼 Frozen eels 冻尖吻鲈鱼 Frozen sea-bass 冻鳕鱼 ( 无须鳕鱼, 长鳍鳕鱼 ) Frozen hake 冻带鱼 Frozen scabber fish (trichurius) 冻黄鱼 Frozen yellow croaker(pseudosicaena) 冻鲳鱼 Frozen butterfish (pampus) 冻罗非鱼 Frozen tilapia 其他未列名冻鱼 Frozen fish, nes 冻鱼肝及鱼卵 Frozen fish livers & roes 鲜 冷剑鱼片及鱼肉 Swordfish fillets and meat, fresh or chilled 鲜 冷南极犬牙鱼片及鱼肉 Fillets or meat of toothfish, fresh or chilled 其他鲜 冷的鱼片及鱼肉 Other fish fillets and fish meat, fresh or chilled 冻剑鱼片 Frozen fillets of swordfish 冻南极犬牙鱼片 Frozen fillets of toothfish 冻罗非鱼片 Frozen fillets of tilapia 冻斑点叉尾鮰鱼片 Frozen fillets of channel catfish 冻其他叉尾鮰鱼鱼片 Frozen fillets of other Ictalurus 其他冻鱼片 Other frozen fillets 第 5 页, 共 157 页

6 序号税则号列 商品名称 英文描述 冻的剑鱼肉 Swordfish meat, frozen 冻的南极犬牙鱼肉 Toothfish meat, frozen 其他冻鱼肉 Other fish fillets and meat 供人食用的鱼粉及团粒 Flours, meals & pellets of fish, fit for human consumption 干 熏 盐制的鱼肝及鱼卵 Livers & roes of fish, dried, smoked, salted or in brine 干或盐制的鱼片 Fish fillets, dried, salted or in brine, but not smoked 其他熏鱼及鱼片 Smoked fish (excl. salmon & herrings) 干海马 干海龙 Dried pipefish and hippocampi, not smoked 干鱼翅 Dried sharks' fins, not smoked 其他干鱼 Other dried fish, not smoked 盐腌及盐渍的鳕鱼 Cod, salted or in brine but not dried or smoked 盐腌及盐渍的带鱼 Scabber fish, salted or in brine but not dried or smoked 盐腌及盐渍的黄鱼 Yellow croaker, salted or in brine but not dried or smoked 盐腌及盐渍的鲳鱼 butterfish, salted or in brine but not dried or smoked 盐腌及盐渍的罗非鱼 Tilapia, salted but not dried nor smoked and fish in brine 盐腌及盐渍的其他鱼 Other fish, salted or in brine but not dried or smoked, nes 冻龙虾 Frozen rock lobster & other sea crawfish 冻大螯虾 Frozen lobsters 冻小虾仁 Frozen shelled shrimps 冻北方长额虾 Frozen northern pandalus 其他冻小虾 Frozen shrimps in shell 冻对虾仁 Frozen shelled prawns 其他冻对虾 Frozen prawns in shell 冻梭子蟹 Frozen fresh-water swimming crabs 其他冻蟹 Other frozen crabs, nes 冻淡水小龙虾仁 Frozen freshwater crawfish shelled 冻带壳淡水小龙虾 Frozen freshwater crawfish in shell 其他冻甲壳动物 Frozen crustaceans,nes,incl 1 flours,meals,pellets for human consumption 未冻的龙虾种苗 Not frozen lobster, for cultivation 未冻的龙虾 Not frozen lobster, nes 大螯虾种苗 Lobsters for cultivation 其他未冻的大螯虾 Unfrozen lobsters other than for cultivation 小虾及对虾种苗 Shrimps and prawns for cultivation 鲜 冷对虾 Prawns, fresh or chilled 其他未冻小虾及对虾 Unfrozen shrimps and prawns, nes 蟹种苗 Crabs for cultivation 未冻的中华绒毛蟹 ( 大闸蟹 ) Live fresh-water crabs 未冻的梭子蟹 Unfrozen swimming crabs 未冻的其他蟹 Unfrozen crabs, nes 其他食用甲壳动物种苗 Crustaceans, nes, for cultivation Unfrozen crustaceans,nes; incl 其他带壳或去壳的未冻的甲壳动 flours,meals and pellets,fit for human 物 consumption 牡蛎 ( 蚝 ) 种苗 Oysters for cultivation 第 6 页, 共 157 页

7 序号税则号列 商品名称 英文描述 其他牡蛎 ( 蚝 ) Oysters other than for cultivation 扇贝 ( 包括海扇 ) 种苗 Scallops for cultivation 其他活 鲜 冷扇贝 Scallops,live, fresh or chilled, o/t for cultivation 其他冻 干 盐腌或盐渍的扇贝 Scallops, frozen,dried,saltd or in brine 贻贝种苗 Mussels for cultivation 其他活 鲜 冷贻贝 Mussels, live, fresh or chilled, o/t for cultivation 其他冻 干 盐制的贻贝 Mussels, frozen, dried, saltd or in brine 墨鱼及鱿鱼种苗 Cuttle fish & squid, for cultivation 其他活 鲜或冷墨鱼及鱿鱼 Cuttle fish&squid, live, fresh or chilled, o/t cultivation 其他冻 干 盐制的墨鱼及鱿鱼 Cuttle fish & squid, frozen, dried, saltd or in brine 其他冻 干 盐制的章鱼 Octopus,frozen, dried, salted or in brine 蜗牛及螺种苗 Snails o/t sea snails for cultivation 其他蜗牛及螺 Other snails o/t sea snails,excl for cultivation 其他软体动物 水生无脊椎动物 Other molluscs and aquatic invertibrates, 的种苗 nes, for cultivation 活 鲜 冷鲍鱼 Abalones, live, fresh or chilled 活 鲜或冷的沙蚕 Clamworm 其他活 鲜 冷软体动物 水生 Other molluscs and aquatic invertibrates, 无脊椎动物 nes,live,fresh or chilled 冻 干 盐腌或盐渍的鲍鱼 Abalone, frozen, dried, salted or in brine Sea cucumbers, frozen, dried, salted or in 冻 干 盐腌或盐渍的海参 brine 冻 干 盐腌或盐渍的蛤 Other clams Other molluscs and aquatic 其他冻 干 盐制软体动物 水 invertibrats,nes,frz/dr/saltd/br;incl 生无脊椎动物 flours,meals and pellets,fit for human consumption 脂肪含量未超 1% 未浓缩及未加糖 Milk & cream of 1% fat, not concentrated 的乳及奶油 or sweetened 脂肪含量在 1- Milk & cream of >1% but 6% fat, not % 未浓缩及未加糖的乳及奶油 concentrated or sweetened 脂肪含量 >6% 未浓缩及未加糖的 Milk & cream of >6% fat, not concentrated 乳及奶油 or sweetened 脂肪含量 1.5% 固状乳及奶油 Milk & cream in solid forms of 1.5% fat 脂肪量 >1.5% 未加糖固状乳及奶 Milk & cream in solid forms of >1.5% fat, 油 unsweetened 脂肪量 >1.5% 的加糖固状乳及奶 Milk & cream in solid forms of >1.5% fat, 油 sweetened Concentrated milk & cream, unsweetened 浓缩但未加糖的非固状乳及奶油 (excl. in solid form) Sweetened milk & cream (excl. in solid 浓缩并已加糖的非固状乳及奶油 form) 酸乳 Yogurt 黄油 Butter 乳酱 Dairy spreads 其他从乳中提取的脂和油 Other fats & oils derived from milk 鲜乳酪 ( 未熟化或未固化的 ) Fresh cheese, including whey cheese & curd 其他乳酪 Cheese, nes 种用禽蛋 Birds' eggs for hatching 第 7 页, 共 157 页

8 带壳鲜鸡蛋 Hen's eggs, in shell, fresh, o/t for hatching 带壳鲜鸭蛋 Duck's eggs, in shell, fresh, o/t for hatching 带壳鲜鹅蛋 Goose's eggs, in shell, fresh, o/t for hatching 其他带壳鲜禽蛋 Birds' eggs nes, in shell, fresh, o/t for hatching 咸蛋 Birds' eggs, in shell, salted 天然蜂蜜 Natural honey 燕窝 Edible bird's nests (salanganes' nests) 其他编号未列名的食用动物产品 Other edible products of animal origin, nes 鲜 冷 冻 干 盐制的其他动物胃 Stomach of other animals, nes 填充用羽毛 ; 羽绒 Raw feathers for stuffing; down 羽毛或不完整羽毛的粉未及废料 Powder and waste of feathers or parts of feathers 其他羽毛, 羽绒, 带有羽毛, 羽绒, Feathers nes; skins & parts of birds with 的鸟皮及鸟体其他部分 feathers or down 经酸处理的骨胶原及骨 Ossein and bones treated with acid 含牛羊成分的骨粉及骨废料 Power and waste bones,containing bovine composition or sheep and goat's thereof 骨粉及骨废料 Other powder and waste of bones 其他骨及角柱 Bones and horn-cores,unworked, defatted,simply prepared, not cut to shape, nes 兽牙 ; 兽牙粉末及废料 Ivory, its powder & waste, unworked 羚羊角及其粉末和废料 Antilope horns and powder or waste thereof 鹿茸及其粉末 Pilose antlers and powder thereof 11 0 龟壳 鲸须 鲸须毛 鹿角及其 Tortois-shell,whalebone,borns,etc, 他角 unworkd;powder/waste 珊瑚及水产品壳 骨的粉末及废 Powder & waste of coral, shells of 料 molluscs,crustaceans, etc 珊瑚及介 贝 棘皮动物的壳 Coral; shells of molluscs, 骨 crustaceans,etc, not cut to shape 黄药 Bezoar 斑蝥 Cantharides 7 0 Bile; animal products nes for 胆汁, 配药用腺体及其他动物产品 pharmacy,frsh or provisnly preservd 牛的精液 Bovine semen 受精鱼卵 Fertilized fish eggs 其他鱼产品 Other fish eggs Products of crustaceans,molluscs or other 其他未列名水产品 ; 第三章的死 aqueous invertebrates;dead animals of 动物 chapter 动物精液 ( 牛的精液除外 ) Animal semen other than bovine semen 动物胚胎 Animal embryo 蚕种 Silkworm graine 休眠的番红花球茎 Dormant stigma croci corms 种用百合球茎 Seed Lily corms 其他百合球茎 Other lily corms 其他编号未列名的动物产品 ; 不 Animal products, nes; dead animals of 适合供人食用的第一章的死动物 Chapter 1 第 8 页, 共 157 页

9 种用休眠的鳞茎 块茎 块根等 Seed dormant bulbs, tubers, corms, rhizomes 其它休眠的鳞茎 块茎 块根等 Dormant bulbs, tubers, corms,rhizomes, nes 无根插枝及接穗 Unrooted cuttings and slips 食用水果及坚果树的种用苗木 Seedlings of edible fruit or nut trees, shrubs or bushes 其他食用水果及坚果树及灌木 Edible fruit or nut trees, shrubs & bushes, o/t seedlings 种用杜鹃 Seedlings of rhododendrons & azaleas 种用玫瑰 Seedlings of roses 蘑菇菌丝 Mushroom spawn 其他种用苗木 Other live plants, nes, for breeding 兰花 Orchid 菊花 Chrysanthemum 百合 Lily 康乃馨 Carnation 其他非种用活植物 Other live plants, nes, not for breeding 鲜玫瑰 Fresh roses 鲜康乃馨 Fresh carnations 鲜兰花 Fresh orchids 鲜菊花 Fresh chrysanthemums 百合花 Cut flowers and flower buds of Lily, fresh 其他鲜的插花及花蕾 Other fresh cut flowers and flower buds 干的及经过染色等加工的插花及 Dried, dyed, bleached or otherwise 花蕾 prepared cut flowers & buds 鲜的植物枝 叶或其他部分 ; 草 Fresh parts of plants,without flowers/buds,for ornamental purpose 染色或经加工的枝 叶 草等 Parts of plants, without flowers or buds, for ornamental purposes 种用马铃薯 Seed potatoes 其他鲜或冷的马铃薯 Other potatoes, fresh or chilled 鲜或冷藏的番茄 Tomatoes, fresh or chilled 鲜或冷的洋葱 Onions, fresh or chilled 鲜或冷的青葱 Shallots, fresh or chilled 鲜或冷的韭葱 Leeks, fresh or chilled 鲜或冷的大葱 Scallion, fresh or chilled 鲜或冷的其他葱属蔬菜 Otheralliaceous vegetables, fresh or chilled 鲜或冷的菜花及硬花甘蓝 Cauliflowers & headed broccoli, fresh or chilled 卷心菜 Cabbage (Brassica oleracea var. capitata) 西兰花 Cabbage (Brassica oleracea var. italica) 鲜或冷的其他食用芥菜类蔬菜 Other edible brassicas, fresh or chilled 鲜或冷的结球莴苣 ( 包心生菜 ) Cabbage lettuce, fresh or chilled 鲜或冷的其他莴苣 Lettuce, fresh or chilled, (excl. cabbage lettuce) 鲜或冷的黄瓜及小黄瓜 Cucumbers & gherkins, fresh or chilled 鲜或冷的豌豆 Peas, fresh or chilled 鲜或冷的豇豆及菜豆 Beans, fresh or chilled 鲜或冷的其他豆类蔬菜 Leguminous vegetables, fresh or chilled, nes 鲜或冷的芦笋 Asparagus, fresh or chilled 鲜或冷的茄子 Aubergines, fresh or chilled 1 第 9 页, 共 157 页

10 鲜或冷的芹菜, 但块根芹除外 Celery, other than celeriac,fresh or chilled 鲜或冷的其他伞菌属蘑菇 Mushrooms of the genus Agaricus, fresh or chilled 鲜或冷的松茸 Sungmo, fresh or chilled 鲜或冷的香菇 Shiitak, fresh or chilled 鲜或冷的金针菇 Winter mushroom, fresh or chilled 鲜或冷的草菇 Paddy straw mushroom, fresh or chilled 鲜或冷的口蘑 Trichiloma mongolicum Imai, fresh or chilled 鲜或冷的其他蘑菇 Other mushrooms and truffles, nes, fresh or chilled 鲜或冷的辣椒, 包括甜椒 Fruits of genus Capiscum or Pimenta, fresh or chilled 鲜或冷的菠菜 Spinach, fresh or chilled 鲜或冷的竹笋 Bamboo shoots, fresh or chilled 鲜或冷的其他蔬菜 Other vegetables, fresh or chilled, nes 冷冻红小豆 Shelled or unshelled adzuki beans, frozen 其他冷冻豇豆及菜豆 Other shelled or unshelled beans, frozen 冷冻其他豆类蔬菜 Leguminous vegetables, shelled or unshelled, frozen, nes 冷冻甜玉米 Sweet corn, frozen 冷冻松茸 Sungmo, frozen 其他蒜台及蒜苗 ( 青蒜 ) Garlic stems or seedlings, frozen 蒜头 Garlic bulbs 冷冻未列名蔬菜 Other vegetables, frozen 冷冻什锦蔬菜 Mixtures of vegetables,frozen 干制洋葱 Dried onions 干伞菌属蘑菇 Dried mushrooms of the genus Agaricus 笋干丝 Dried bamboo shoots 干制的其他蔬菜及什锦蔬菜 Dried vegetables, nes 种用豌豆 Seed peas, dried, shelled 其他干豌豆 Other dried peas, shelled 种用鹰嘴豆 Seed chickpeas, dried, shelled 其他干鹰嘴豆 Other dried chickpeas, shelled 种用绿豆 Seed beans, dried, shelled 其他干绿豆 Other dried beans, shelled 种用红小豆 Small red (Adzuri) seed beans, dried shelled 其他种用赤豆 Other seed adzuki beans, dried shelled 其他干赤豆 Other dried adzuki beans, shelled 种用芸豆 Seed kidney beans, incl. white pea beans, dried, shelled 其他干芸豆 Other dried kidney beans, incl. white pea beans, shelled 干豇豆及菜豆 Dried beans, shelled, nes 种用扁豆 Seed lentils, dried, shelled 其他干扁豆 Other dried lentils, shelled 种用蚕豆 Seed broad beans and horse beans, dried, shelled 其他干蚕豆 Other dried broad beans and horse beans, shelled 种用干豆 Dried leguminous vegetables seed nes, shelled 其它干豆 Dried leguminous vegetables, shelled, nes 鲜木薯 Fresh manioc 第 10 页, 共 157 页

11 最惠国特惠序号税则号列商品名称英文描述税率税率 干木薯 Dried manioc 冷或冻的木薯 Chilled or frozen manioc 种用鲜甘薯 Fresh sweet potatoes, for cultivatron 其他鲜甘薯 Other fresh sweet potatoes 干甘薯 Dried sweet potatoes 冷或冻的甘薯 Chilled or frozen sweet potatoes 1 Waterchestnut, fresh or 鲜 干或冷 冻的荸荠 1 dried,chilled,frozen Lotus roots for cultivation, fresh or 种用藕 dried Lotus roots o/t for cultivation, fresh or 其他藕 1 dried 含有高淀粉或菊粉的其他类似根 Roots or tubers with high starch content, 茎 fresh or dried, nes 干的椰子 Desiccated coconuts 种用椰子 Coconuts, seedlings 其他鲜椰子 Other coconuts,fresh 鲜或干的未去壳巴西果 Brazil nuts, in shell,fresh or dried 鲜或干的去壳巴西果 Brazil nuts, shelled,fresh or dried 鲜或干的未去壳腰果 Cashew nuts, in shell,fresh or dried 鲜或干的去壳腰果 Cashew nuts, shelled,fresh or dried 鲜或干的去壳巴旦杏 Almonds without shells, fresh or dried 鲜或干的去壳榛子 Hazlenuts without shells, fresh or dried 鲜或干的种用马卡达姆坚果 ( 夏威 夷果 ) Seed of macadamia nuts, fresh or dried 鲜或干的槟榔 Betel nuts, fresh or dried Bananas, including plantains, fresh or 鲜或干的香蕉, 包括芭蕉 dried 鲜或干菠萝 Pineapples, fresh or dried 鲜或干鳄梨 Avocados, fresh or dried 鲜或干芒果 Mangoes, fresh or dried 鲜或干橙 Oranges, fresh or dried 鲜或干的葡萄柚, 包括柚 Grapefruit, fresh or dried 鲜或干的柠檬及酸橙 Lemons and limes, fresh or dried 鲜哈密瓜 Hami melons, fresh 鲜罗马甜瓜及加勒比甜瓜 Cantaloupe and Galia melons, fresh 其他鲜甜瓜 Other melons, fresh 鲜木瓜 Papaws (papayas), fresh 鲜苹果 Apples, fresh 鲜樱桃 Cherries, fresh 鲜桃, 包括鲜油桃 Peaches, including nectarines, fresh 鲜草莓 Strawberries, fresh 鲜榴莲 Durian,fresh 鲜龙眼 Longan, fresh 龙眼干 肉 Longans and longan pulps, dried 柿饼 Persimmons, dried 干红枣 Chinese dates (red jujubes), dried 荔枝干 Preserved litchi 其他干果 Other fruit, dried, nes 未浸除咖啡碱的未焙炒咖啡 Coffee, not roasted or decaffeinated 已浸除咖啡碱的未焙炒咖啡 Decaffeinated coffee, not roasted 未浸除咖啡碱的已焙炒咖啡 Roasted coffee, not decaffeinated 已浸除咖啡碱的已焙炒咖啡 Roasted, decaffeinated coffee 咖啡豆荚及咖啡豆皮 Coffee husks & skins 含咖啡的咖啡代用品 Coffee substitutes containing coffee 每件净重 3kg 的其他绿茶 Unflavoured green tea in packings 3kg 1 第 11 页, 共 157 页

12 序号税则号列 商品名称 英文描述 每件净重 >3kg 的其他绿茶 Unflavoured green tea in packings > 3kg 每件净重 3kg 的其他发酵 半发 Other black tea & partly fermented tea 酵红茶 nes, in packings 3kg 每件净重 >3kg 的乌龙茶 Oolong tea in packings > 3kg 每件净重 >3kg 的普洱茶 Pu-er tea in packings > 3kg 每件净重 >3kg 的其他红茶 ( 已发 Other black tea & partly fermented tea 酵 ) 及半发酵茶 nes, in packings > 3kg 马黛茶 Mate 香子兰豆 Vanilla 未磨锡兰肉桂 Cinnamon, neither crushed nor ground 其他未磨的肉桂及肉桂花 Other cinnanon & cinnamon-tree flowers, neither crushed nor ground 丁香 ( 母丁香 公丁香及丁香梗 ) Cloves (whole fruit, cloves & stems) 肉豆蔻 Nutmeg 肉豆蔻衣 Mace 豆蔻 Cardamoms 姜 Ginger 番红花 Saffron 姜黄 Turmeric (curcuma) 混合调味香料 Spice mixtures 其他调味香料 Other spices, nes 种用黑麦 Rye seed 其他黑麦 Rye excl. seed 种用大麦 Barley seed 其他大麦 Barley excl. seed 种用燕麦 Oats seed 其它燕麦 Oats excl. seed 种用食用高粱 Grain sorghum seed 荞麦 Buckwheat 谷子 Millet 加那利草子 Canary seed 其他种用谷物 Other cereal seed, nes 其他谷物 Other cereal excl.seed, nes 黑麦细粉 Rye flour 其他谷物细粉 Other cereal flour 燕麦粗粒及粗粉 Oats, meal 其他谷物粗粒及粗粉 Cereal, meal, nes 干豆细粉 粗粉及粉末 Flour & meal of the dried leguminous vegetables of 用品目 0714 的西谷茎髓 植物根 Flour & meal of sago, roots or tubers of 茎 块茎制成的细粉 粗粉 粉 木薯淀粉 Manioc (cassava) starch 种用大豆 Soya beans seed 黄大豆 Yellow soya beans excl. seed 黑大豆 Black soya beans excl. seed 青大豆 Green soya beans excl. seed 其他大豆 Other soya beans excl. seed 种用未焙炒或烹煮的种用带壳花 Ground-nuts in shell, seed, not cooked 其他未焙炒或未烹煮的带壳花生 Ground-nuts in shell, excl. seed, not cooked 未焙炒或烹煮的去壳花生 Ground-nuts, not roasted or otherwise cooked,shelled, whether or not broken 干椰子肉 Copra 种用的低芥子酸油菜子 Rape or colza seeds of low erucic acid 其他种用油菜子 Rape or colza seeds, nes 种用葵花籽 Sunflower seeds for sowing 第 12 页, 共 157 页

13 最惠国特惠序号税则号列商品名称英文描述税率税率 种用棉子 Cotton seeds for sowing 种用芝麻 Sesamum seeds for sowing 其他芝麻 Sesamum seeds excl for sowing 种用芥子 Mustard seeds for sowing Other oil seed and oleaginos fruts, for 其他种用含油子仁及果实 cultivation, nes 牛油树果 Shea nuts (karite nuts) 油棕果及油棕仁 Palm nuts and kernels 蓖麻子 Castor seeds 其他含油子仁及果实 Other oil seeds & oleaginous fruits nes 大豆粉 Soya bean flour & meal 9 0 其他含油子仁或果实的细粉及粗 Other flours & meal of oil seeds or 粉 oleaginous fruit, nes 糖甜菜子 Sugar beet seed, of a kind used for sowing 紫苜蓿子 Lucerne (alfalfa) seed, of a kind used for sowing 三叶草子 Clover seed, of a kind used for sowing 羊茅子 Fescue seed, of a kind used for sowing 草地早熟禾子 Kentucky blue grass seed, of a kind used for sowing 黑麦草种子 Rye grass seed, of a kind used for sowing 甜菜籽, 糖甜菜子除外 Beet seed 其他饲料植物种子 Other seeds of forage plants, of a kind used for sowing, nes 草本花卉植物种子 Seeds of herbaceous plants, of a kind used for sowing 蔬菜种子 Vegetable seeds 种用西瓜子 Seeds of water melons, of a kind used for sowing 种用甜瓜子 Seeds of melons, of a kind used for sowing 其他种植用的种子 果实及孢子 Other seeds, fruit & spores, of a kind used for sowing, nes 已研磨或制成团粒的啤酒花 ; 蛇 Hop cones, ground, powdered or in pellets; 麻腺 lupulin 鲜或干的西洋参 American ginseng,fresh or dried 古柯叶 Coca leaf 罂粟杆 Poppy straw 鲜或干的当归 Radix angelicae sinensis,fresh or dried 鲜或干的田七 Radix pseudoginseng, used in pharmacy,fresh or dried 鲜或干的党参 Radix codonopsitis, used in pharmacy,fresh or dried 鲜或干的黄连 Rhizoma coptidis, used in pharmacy,fresh or dried 鲜或干的菊花 Flos chrysanthemi, used in pharmacy,fresh or dried 鲜或干的冬虫夏草 Cordyceps sinensis, used in pharmacy,fresh or dried 鲜或干的贝母 Bulbs of fritilariae thunbergii, used in pharmacy,fresh or dried 鲜或干的川芎 Rhizoma ligustici, used in pharmacy,fresh or dried 鲜或干的半夏 Rhizoma pinellia, used in pharmacy,fresh or dried 第 13 页, 共 157 页

14 鲜或干的白芍 Radix paeoniae lactiflorae, used in pharmacy,fresh or dried 鲜或干的天麻 Rhizoma gastrodiae, used in pharmacy,fresh or dried 鲜或干的黄芪 Radix astragali, used in pharmacy,fresh or dried 鲜或干的大黄 籽黄 Rhubarb, used in pharmacy,fresh or dried 鲜或干的白术 Rhizoma atractylodis macrocephalae, used in pharmacy,fresh or dried 鲜或干的地黄 Radix rehmanniae, used in pharmacy,fresh or dried 鲜或干的槐米 Flos sophorae, used in pharmacy,fresh or dried 鲜或干的杜仲 Cortex eucommiae, used in pharmacy,fresh or dried 鲜或干的茯苓 Poria, used in pharmacy,fresh or dried 鲜或干的枸杞 Fructus lycii, used in pharmacy,fresh or dried 鲜或干的大海子 Bantaroi seeds, used in pharmacy,fresh or dried 鲜或干的沉香 Aloes wood, used in pharmacy,fresh or dried 鲜或干的沙参 Adenophora axilliflora,fresh or dried 青蒿 Southernwood 鲜或干的甘草 Liquorice roots, fresh or dried 其他主要用作药料的鲜或干的植 Plants and parts of plants, used in 物 pharmacy, nes Plants and parts of plants, used in 主要用作香料的植物 perfumery Dessis roots and pyrethrum, used for 鲜或干的鱼藤根 除虫菊 insecticides Plants or their parts, use for 其他鲜或干的杀虫 杀菌用植物 9 0 insecticides, nes 干的麒麟菜 Dried Eucheuma 1 鲜 冷 冻或干的其他海草及其 Edible seaweeds and other algae, fresh 他藻类 chilled frozen or dried nes 其他冷 冻或干的甘蔗 Sugar cane,chilled frozen or dried 2 鲜 干的其他供人食用的植物产 Other edible vegetable products,fresh or 品 dried, nes 未经处理的稻草的茎 杆 Cereal straw, unprepared 其他未经处理的谷类植物茎 杆 及谷壳 Other Cereal straw and husks 紫苜蓿粗粉及团粒 Lucerne (alfalfa) meal & pellets 芜菁甘蓝 饲料甜菜等其他植物 饲料 Other forage products, nes 阿拉伯胶 Gum Arabic 乳香 没药及血竭 Olibanum, myrrh and dragon's blood 阿魏 Asafoetida 松脂 Pine-resin 其他天然树胶 树脂 Other natural gums, resins, gum-resins & balsams, nes 鸦片液汁及浸膏 Opium 甘草液汁及浸膏 Liquorice sap & extract 啤酒花液汁及浸膏 Hop sap extract 印楝素 Azadirachtin 第 14 页, 共 157 页

15 除虫菊或含鱼藤酮植物根茎的液汁及浸膏 Vegetable saps and extracts of pyrethrum or of the roots of plants containing retenone 琼脂 Agar-agar 竹 Bamboos 藤 Rattans 谷类植物的茎秆 ( 麦秸除外 ) Cereal straw other than wheat straw 芦苇 Reeds 蔺草 Juncaceae 灯芯草属的其他主要作编结用的植物材料 Rushes 未列名主要用作编结用的植物材 Other vegetable plaiting materials, nes 棉短绒 Cotton linters 主要供染料或鞣料用的植物原料 Raw vegetable materials of a kind used primarily in dyeing or tanning 其他植物产品 Other vegetable products 猪脂肪及家禽脂肪 Lard, other pig fat & poultry fat, rendered 未炼制的牛 羊脂肪 Fats, raw, of bovine animals, sheep or goats 已炼制的牛 羊脂肪 Fats, rendered, of bovine animals, sheep or goats 未经制作的猪油硬脂 油硬脂等 Lard stearin, lardoil, oleostearin, oleooil & tallow oil 椰子油及其分离品 Coconut copra oil (excl. crude) & fractions thereof 初榨玉米油的分离品 Crude maize (corn) oil 精制的玉米油及其分离品 Maize (corn) oil (excl. crude) & fractions 蓖麻油及其分离品 Castor oil & its fractions 芝麻油及其分离品 Sesame oil & fractions 希蒙得木油及其分离品 Jojoba oil & fractions 桐油及其分离品 Tung oil and its fractions 其他固定植物油 脂及其分离品 Other fixed vegetable fats & fractions, nes 氢化 酯化或反油酸化动物油 Animal fats & oils & fractions, 脂及其分离品, 但未进一步加工 hydrogenated, etc,not further prepared 化学改性的动 植物油 脂及其制品 ; 其他税号未列名的非食用油 脂或制品 Animal or vegetable fats & oils and fractions thereof... chemically modified, nes,incl inedible preps of fats & oils 制作或保藏的沙丁鱼 黍鲱鱼, 整条或切块, 但未绞碎 Prepared or preserved sardines, sardinella, brisling or sprats (excl. minced) 制作或保藏的金枪鱼 鲣鱼, 整 Prepared or preserved tuna, skipjack & 条或切块, 但未绞碎 bonito (sarda spp.) (excl. minced) 制作或保藏的斑点叉尾鮰鱼 Prepared or preserved Channel catfish 制作或保藏的其他叉尾鮰鱼 Other prepared or preserved Ictalurus 制作或保藏的其他鱼, 整条或切 Prepared or preserved fish (excl. minced), 块, 但未绞碎 nes 制作或保藏的蟹 Crab, prepared or preserved 制作或保藏的小虾及对虾 Shrimps & prawns, prepared or preserved 制作或保藏的龙虾 Lobster, prepared or preserved 制作或保藏的淡水小龙虾仁 Freshwater crawfish shelled, prepared or preserved 制作或保藏的带壳淡水小龙虾 Freshwater crawfish in shell, prepared or preserved 第 15 页, 共 157 页

16 序号税则号列 商品名称 英文描述 制作或保藏的其他甲壳动物 Crustaceans, nes, prepared or preserved 制作或保藏的海蜇 Jelly fish, prepared or preserved 制作或保藏的蛤 Clams prepared or preserved 其他制作或保藏的软体动物及其 Molluscs & other aquatic 他水生无脊椎动物 invertebrates,nes, prepd or presrvd 无水乳糖, 按重量计含量 >99% Lactose & lactose syrup,anhydrous, containing 99% lactose 其他乳糖及乳糖浆 Lactose & lactose syrup, nes 其他固体糖 ; 人造蜜 ; 焦糖 Artificial honey, caramel & other sugars, nes 甘蔗糖蜜 Cane molasses 其他糖蜜 Molasses resulting from extraction/refining of sugar, nes 口香糖, 不论是否裹糖 Chewing gum 其他不含可可的糖食 Sugar confectionery not containing cocoa, nes 生或焙炒的整颗或破碎的可可豆 Cocoa beans, whole or broken, raw or roasted 可可荚 壳 皮及废料 Cocoa shells, husks, skins & other cocoa waste 可可油, 可可脂 Cocoa butter, fat & oil 其他夹心块状或条状的含可可食品 其他巧克力及含可可的食品 Chocolate, etc, in blocks, slabs or bars, filled Chocolate, etc, not in blocks, slabs or bars, nes 未包馅或未制作的含蛋生面食 1 Uncooked pasta containing eggs not stuffed Other uncooked pasta, not containing 其他未包馅或未制作的生面食 1 eggs/stuffed 包馅面食 Stuffed pasta 即食或快熟面条 Instant noodle 1 Tapioca & substitutes prepared from starch 珍粉及淀粉制成的珍粉代用品 1 in flakes, grains, etc 甜饼干 Sweet biscuits 华夫饼干及圣餐饼 Waffles & wafers 1 Potatoes, preserved o/t by vinegar or 非用醋制作的冷冻马铃薯 1 acetic acid, frozen 蜜枣 Jujubes preserved by sugar 糖渍制橄榄 Olives preserved by sugar 3 其他糖渍蔬菜 水果 坚果 果 Other fruit, nuts or parts of plants 皮 preserved by sugar, nes Jams, fruit jellies, marmalades, etc, of 烹煮制成的柑桔属水果 3 citrus fruit Other jams, fruit jellies, marmalades, 烹煮制成的其他果酱 果冻罐头 etc, in airtight containers Other jams, fruit jellies, marmalades, 烹煮制成的其他果酱 果冻 etc, of citrus fruit 烘焙花生 Roasted ground-nuts 核桃仁罐头 Walnut meats,prepd, in airtight containers 其他果仁罐头 Other prepd nuts or seeds, in airtight containers 栗仁 Chestnut seed 其他坚果及子仁 Other nuts and seed 菠萝罐头 Pineapples prepd nes, in airtight containers 1 第 16 页, 共 157 页

17 最惠国特惠序号税则号列商品名称英文描述税率税率 非用醋制作的其他菠萝 Pineapples prepard, nes 1 Citrus fruit prepd nes, in airtight 柑桔属水果罐头 2 containers 非用醋制作的其他柑桔属水果 Citrus fruit prepared, nes 梨罐头 Pears prepd nes, in airtight containers 非用醋制作的其他梨 Pears prepared, nes 桃罐头 Peaches prepd nes, in airtight containers 非用醋制作的其他桃 Peaches, prepared or preserved, nes 非用醋制作的棕榈芯 Palm hearts, prepared or preserved, nes Mixtures of fruit, prepared or preserved, 非用醋制作的什锦果实 nes 龙眼罐头 Longan can 调味紫菜 Seasoned laver 盐渍海带 Salted sea tangle 盐渍裙带菜 Salted undaria pinnatifida 其他海草及藻类制品 Other Seaweed and otheralga product 1 Other fruit, etc, prepared or preserved, 未列名制作或保藏的水果 坚果 1 nes Frozen orange juice, unfermented, not 冷冻的橙汁 7. containing added spirit 非冷冻的, 白利糖度值不超过 20 Not frozen orange juice, of a Bris value 的橙汁 not exceeding 20 Unfrozen orange juice, unfermented, not 其他橙汁 3 containing added spirit 白利糖度值不超过 20 的葡萄柚 ( 包 Grapefruit juice, of a Bris value not 括柚 ) 汁 exceeding 20 Grapefruit juice, unfermented, not 其他葡萄柚 ( 包括柚 ) 汁 1 containing added spirit, nes Lemon juice of a brix value not exceeding 白利糖度不超过 20 的柠檬汁 1 20 其他未混合的白利糖度值不超过 2 Other juice of other single citrus fruit 的桔汁属水果汁 of a brix value not exceeding 白利糖度超过 20 的柠檬汁 Lemon juice of a brix value exceeding 20 1 其他未混合的柑桔属水果汁, 白 Other juice of other single citrus fruit 利糖度值不超过 20 of a brix exceeding 20 Pineapple juice, of a Bris value not 白利糖度值不超过 20 的菠萝汁 exceeding 20 Pineapple juice, unfermented, not 其他菠萝汁 containing added spirit, nes Tomato juice, unfermented, not containing 番茄汁 3 added spirit 椰子汁 Coconut juice 芒果汁 Mango juice 西番莲果汁 Passion-fruit juice 番石榴果汁 Guava juice 2 Other single fruit juice,unfermented,not 其他未混合的水果汁 2 containing added spirit Other single vegetable juice, 其他未混合的蔬菜汁 2 unfermented,not containing added spirit Mixtures of fruit juices, unfermented,not 混合水果汁 2 containing added spirit 混合蔬菜汁 水果与蔬菜的混合 Mixtures of veg juices, unfermented,not 汁 containing added spirit Extracts, essences & concentrates of 咖啡浓缩精汁 17 0 coffee 酱油 Soya sauce 2 第 17 页, 共 157 页

18 最惠国特惠序号税则号列商品名称英文描述税率税率 番茄沙司及其他番茄调味汁 Tomato ketchup & other tomato sauces 芥子粉及其调味品 Mustard flour & meal, prepared mustard 1 Other sauces, mixed condiments or 其他调味品 21 0 seasonings, nes 蜂王浆制剂 Royal jelly preparations 矿泉水 Mineral waters, unsweetened,unflavoured 汽水 Aerated waters, unsweetened,unflavoured 其他无酒精饮料 Other non-alcoholic beverages, nes 麦芽酿造的啤酒 Beer made from malt 蒸馏葡萄酒制得的烈性酒 Spirits from distilled grape wine or marc 威士忌酒 Whiskeys 朗姆酒及蒸馏已发酵甘蔗产品制 得的其他烈性酒 Rum & tafia 杜松子酒 Gin & Geneva 伏特加洒 Voldka 利口酒及柯迪尔酒 Liqueurs and cordials 白酒 Chinese spirits 其他蒸馏酒及酒精饮料 Spirituous beverages, nes Flours or meals of meat bone, containing 含牛羊成分的肉骨粉 bovine composition or sheep and goat's 2 0 thereof 其他动物的肉骨粉 Flours or meals of meat bones,nes 油渣 Greaves Other flours, meats & pellets, of meat 其他不适于供人食用的肉渣粉 unfit for human consumption Flours or meals of fish, used in animal 饲料用鱼粉 2 0 feeding 其他不适于供人食用的水产品渣 Other flours,meals & pellets of 粉 fish,etc,unfit for human consump 玉米糠 麸及其他残渣 Brans, sharps & other residues of maize 小麦糠 麸及其他残渣 Brans, sharps & other residues of wheat Brans, sharps & other residues of other 其他谷物糠 麸及其他残渣 cereals Brans, sharps & other residues of 豆类植物糠 麸及其他残渣 leguminous plants Residues from manufacture of starch & 制造淀粉过程中的残渣及类似品 similar residues 酿造及蒸馏过程中的糟粕及残渣 Brewing or distilling dregs & waste 提炼豆油所得的油渣饼 ( 豆饼 ) Oil-cake of soya-bean 提炼豆油所得的其他固体残渣 Other solid residues of soya-bean Oil-cake & other solid residues, of groundnut 花生饼及类似油渣 Oil-cake & other solid residues of cotton 棉子油渣饼及固体残渣 seeds 甜菜渣 甘蔗渣及制糖过程中的 Beet pulp, bagasse & other waste of sugar 其他残渣 manufacture 亚麻子油渣饼及固体残渣 葵花子油渣饼及固体残渣 椰子或干椰肉油渣饼及固体残渣 油棕果或油棕仁油渣饼及固体残渣 其他油渣饼及固体残渣 Oil-cake & other solid residues of linseed Oil-cake & other solid residues of sunflower seeds Oil-cake & other solid residues of coconut or copra Oil-cake & other solid residues of palm nuts & kernels Oil-cake & residues, of other vegetable fats & oils 第 18 页, 共 157 页

19 序号税则号列 商品名称 英文描述 葡萄酒渣 粗酒石 Wine lees; argol 制成的饲料添加剂 Prepared feed additives 其他配制的动物饲料 Other prep.s of a kind used in animal feeding, nes 烟草废料 Tobacco refuse 食用盐 Edible salt 其他盐 Other salt 纯氯化钠 Pure sodium chloride 海水 Sea water 未焙烧的黄铁矿 Unroasted iron pyrites 鳞片状天然石墨 Natural graphite in flakes 球化石墨 Spherical Graphite 其他粉末状天然石墨 Other natural graphite in powder 其他天然石墨 Other natural graphite (excl. in powder or in flakes) 硅砂及石英砂, 不论是否着色 Silica sands & quartz sands, whether or not coloured 其他天然砂, 不论是否着色 Natural sands, (excl. metal-bearing sands of Chapter 26), whether or not coloured 石英 Quartz 石英岩, 不论是否切割成矩形板 Quartzite, wether or not by sawing into 块 blocks or slabs of a rectangular shape 不论是否煅烧的高岭土 Kaolin 不论是否煅烧的类似土 Other kaolinic clays 膨润土, 不论是否煅烧 Bentonite, whether or not calcined 耐火粘土, 不论是否煅烧 Fire-clay, whether or not calcined 其他粘土, 不论是否煅烧 Other clays, nes, whether or not calcined 红柱石, 蓝晶石及硅线石, 不论是 Andalusite, kyanite & sillimanite, whether 否煅烧 or not calcined 富铝红柱石 Mullite 火泥及第纳斯土 Chamotte or dinas earths 白垩 Chalk 未碾磨磷灰石 Unground apatites Unground natural calcium phosphates, 未碾磨天然磷酸钙 天然磷酸铝 natural aluminium calcium phosphates and 钙及磷酸盐白垩, 磷灰石除外 phosphatic chalk, excl. apatites 已碾磨磷灰石 Ground apatites Ground natural calcium phosphates, natural 已碾磨天然磷酸钙 天然磷酸铝 aluminium calcium phosphates and 钙及磷酸盐白垩, 磷灰石除外 phosphatic chalk, excl. apatites 硅藻土 Kieselguhr 其他硅质化石粗粉及类似的硅质 Other siliceous earths 浮石 Pumice stone 刚玉岩 天然刚玉砂 天然石榴石及其他天然磨料 板岩, 不论是否粗加修整或切割成矩形板块 原状或粗加修整大理石及石灰华 矩形大理石及石灰华 Emery, natural corundum, garnet and other natural abrasives Slate, whether or not roughly trimmed or cut into blocks or slabs of a rectangular (incl. square) shape Marble & travertine crude or roughly trimmed Marble & travertine merely cut into a square or rectangular shape 第 19 页, 共 157 页

20 其他石灰质碑用或建筑用石 ; 蜡石, 不论是否粗加修整或切割成矩形板块 Ecaussine and other calcarcous monumental or building stone; alabaster, whether or not roughly trimmed or cut into blocks or slabs of a rectangular (incl. square) shape 原状或粗加修整的花岗岩 Granite, crude or roughly trimmed 矩形或正方形的花岗岩 Granite, merely cut into blocks or slabs of a rectangular (incl. square) shape Sandstone, wether or not roughly trimmed 砂岩, 不论是否粗加修整或切割 or merely cut, by sawing into blocks or 成矩形板块 slabs of a rectangular 其他碑用或建筑用石, 不论是否粗加修整或切割成矩形板块 通常做混凝土粒料 铺路 铁道路基或其他路基用的卵石 砾石及碎石, 圆石子及燧石, 不论是否热处理 Monumental or building stones, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape nes Pebbles, gravel, broken or crushed stone, commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle & flint, whether or not heat-treated 矿渣 浮渣及类似的工业残渣 Macadam of slag, dross or similar industrial waste 沥青碎石 Tarred macadam 大理石碎粒 碎屑及粉末, 不论 Marble in granules &chippings & powder, 是否热处理 whether or not heat-treated 税目 2515 及 2616 所列各种石料的碎粒 碎屑及粉末, 大理石的除外, 不论是否热处理 Granules, chippings & powder, of stones(excl. marble) of heading & 25.16, whether or not heat-treated 未煅烧或烧结的白云石, 不论是否粗加修整或切割成矩形板块 已煅烧或烧结的白云石, 不论是否粗加修整或切割成矩形板块 Dolomite, not calcined or sintered, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape Calcined or sintered dolomite, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape 夯混白云石 Dolomite ramming mix 天然碳酸镁 ( 菱镁矿 ) Natural magnesium carbonate (magnesite) 熔凝镁氧矿 Fused magnesia 烧结镁氧矿 ( 重烧镁 ) Dead-burned (sintered) magnesia 碱烧镁 ( 轻烧镁 ) Light-burned magnesia 化学纯氧化镁 Magnesium oxide, chemically pure 非纯氧化镁 Magnesium oxide, excl. chemically pure 生石膏 ; 硬石膏 Gypsum; anhydrite 牙科用熟石膏, 不论是否着色及带有少量促凝剂或缓凝剂 其他熟石膏, 不论是否着色及带有少量促凝剂或缓凝剂 石灰石助熔剂 ; 通常用于制造石灰或水泥的石灰石及其他钙质石 Plasters for dentistry, whether or not coloured, with or without small quantities of accelerators or retarders Plasters other than those for dentistry, whether or not coloured, with or without small quantities of accelerators or retarders Limestone flux; limestone & other calcareous stone, used for the manufacture of lime or cement 生石灰 Quicklime 熟石灰 Slaked lime 第 20 页, 共 157 页

21 序号税则号列 商品名称 英文描述 水硬石灰 Hydraulic lime 水泥熟料, 不论是否着色 Cement clinkers, whether or not coloured 白水泥, 不论是否人工着色 White cement, whether or not artificially coloured 其他硅酸盐水泥, 不论是否着色 Portland cement (excl. white), whether or not coloured 矾土水泥, 不论是否着色 Aluminous cement, whether or not coloured 其他水凝水泥, 不论是否着色 Other hydraulic cements, whether or not coloured 原状云母及劈开的云母片 Crude mica & mica rifted into sheets or splittings 云母粉 Mica powder 云母废料 Mica waste Natural steatite, not crushed, not rectangular (incl. square) shape 未破碎及未研粉的天然冻石, 不论 powdered, whether or not roughly trimmed 是否粗加修整或切割成矩形板块 or merely cut into blocks or slabs of a 未破碎及未研粉的滑石, 不论是否粗加修整或切割成矩形板块 Talc, not crushed, not powdered, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape 已破碎或已研粉的天然冻石 Natural steatite, crushed or powdered 已破碎或已研粉的天然滑石 Talc, crushed or powdered 天然硼砂及其精矿, 不论是否煅 Natural sodium borates & concentrates 烧 thereof (calcined or not) Natural borates (excl. sodium) & 硼酸盐 ( 硼砂除外 ), 不论是否煅 concentrates thereof,calcined or not; 烧 ; 天然粗硼酸, 含硼酸干重不超 natural boric acid containing not more 85% than 85% of H3BO3 calculated on the dry weight 长石 Felspar Fluorspar containing by weight 97% of 按重量计氟化钙含量 97% 的萤石 calcium fluoride Fluorspar containing by weight>97% of 按重量计氟化钙含量 >97% 的萤石 calcium fluoride 白榴石 ; 霞石及霞石正长岩 Leucite; nepheline & nepheline syenite 未膨胀的绿泥石 Chlorites, unexpanded 未膨胀的蛭石及珍珠岩 Vermiculite and perlite, unexpanded Kieserite, epsomite (natural magnesium 硫镁矾矿及泻盐矿 ( 天然硫酸镁 ) sulphates) 矿物性药材 Mineral medicinal substances 稀土金属矿 Ores of rare-earth metals 硅灰石 Wallastonite 其他矿产品 Mineral substances, nes Of a granularity less than 0.8mm,nonagglomerated iron ores and 平均粒径小于 0.8 毫米的未煅烧铁 矿砂及其精矿 ; 但焙烧黄铁矿除 concentrates,other than roasted iron 外 pyrites 平均粒径不小于 0.8 毫米, 但不大于 6.3 毫米的未煅烧铁矿砂及其精矿 ; 但焙烧黄铁矿除外 平均粒径大于 6.3 毫米的未烧结铁矿砂及其精矿, 但焙烧黄铁矿除外 Of a granularity of 0.8mm or more,but not exceeding 6.3mm,non-agglomerated iron ores and concentrates,other than roasted iron pyrites Of a granularity exceeding 6.3mm,nonagglomerated iron ores and concentrates,other than roasted iron pyrites 第 21 页, 共 157 页

22 已烧结铁矿砂及其精矿 Agglomerated iron ores & concentrates, other than roasted iron pyrites 焙烧黄铁矿 Roasted iron pyrites Manganese ores & concentrates, including 锰矿砂及其精矿, 包括以干重计含 ferruginous manganese ores and 锰量在 20% 及以上的锰铁砂及其精 concentrates with a manganese content of 矿 20% or more, calculated on the dry weight 铜矿砂及其精矿 Copper ores & concentrates 镍矿砂及其精矿 Nickel ores & concentrates 钴矿砂及其精矿 Cobalt ores & concentrates 铝矿砂及其精矿 Aluminium ores & concentrates 铅矿砂及其精矿 Lead ores & concentrates 锌矿砂及其精矿 Zinc ores & concentrates 锡矿砂及其精矿 Tin ores & concentrates 铬矿砂及其精矿 Chromium ores & concentrates 钨矿砂及其精矿 Tungsten ores & concentrates 铀矿砂及其精矿 Uranium ores & concentrates 钍矿砂及其精矿 Thorium ores & concentrates 已焙烧钼矿砂及其精矿 Roasted molybdenum ores & concentrates 其他钼矿砂及其精矿 Molybdenum ores & concentrates (excl. roasted) 钛矿砂及其精矿 Titanium ores & concentrates 锆矿砂及其精矿 Zirconium ores & concentrates 水合钽铌原料 ( 钽铌富集物 ) Hydrated Tantalum/Niobium materials or enriched materials from Tantalum/Niobium ore 其他铌钽钒矿砂及其精矿 Niobium, tantalum & vanadium ores & concentrates,others 银矿砂及其精矿 Silver ores & concentrates 其他贵金属矿砂及其精矿 Precious metal (excl. silver) ores & concentrates 生锑 ( 锑精矿, 选矿产品 ) Crude antimony(antimony concentrates which are mineral products) 其他锑矿砂及其精矿 Antimony ores & concentrates, excl. crude 朱砂 ( 辰砂 ) Cinnabar 其他矿砂及其精矿 Ores & concentrates, nes 含硬锌的矿灰及残渣 Ash & residues containing mainly hard zinc spelter 含其他锌的矿灰及残渣 Ash & residues containing mainly zinc (excl. hard zinc spelter) & compound thereof 含铅汽油的淤渣及含铅抗震化合 Leaded gasoline sludges and leaded antiknock compound sludges 物的淤渣 其他主要含铅的矿灰及残渣 Ash & residues containing mainly lead & compound thereof, nes 主要含铜的矿灰及残渣 Ash & residues containing mainly copper & compound thereof 主要含铝的矿灰及残渣 Ash & residues containing mainly aluminium & compound thereof 含砷 汞 铊及其混合物, 用于 Ash & residues containing arsenic, mercury, thallium or their mixtures, of a 提取或生产砷 汞 铊及其化合物的矿灰及残渣 kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compound 第 22 页, 共 157 页