China-Pakistan Free Trade Agreement Agreement on the Early Harvest Programme Annex I This document was downloaded from the Dezan Shira & Associates Online Library and was compiled by the tax experts at Dezan Shira & Associates (www.dezshira.com). Dezan Shira & Associates is a specialist foreign direct investment practice, providing corporate establishment, business advisory, tax advisory and compliance, accounting, payroll, due diligence and financial review services to multinationals investing in emerging Asia. Established in 1999, Asia Briefing Ltd. (www.asiabriefing.com) is a Dezan Shira & Associates whollyowned subsidiary dedicated to providing individuals and enterprises with the latest business and regulatory news as well as expert commentary relating to conducting business in emerging Asia.
COMMON LIST OF ZERO TRAIFF (CHINESE TARIFF) 共同降税产品 ( 根据中国海关关税税则 ) No H.S.CODE DESCRIPTION 商品名称 1 07032010 Bulbs of garlic, fresh or chilled 鲜或冷藏的大蒜头 2 07032020 Stems or seedlins of garlic, fresh or chilled 鲜或冷藏的大蒜蒜台及蒜苗 ( 青蒜 ) 3 07032090 Other parts of garlic, fresh or chilled 其他鲜或冷藏的大蒜 4 07051100 Cabbage lettuce, fresh or chilled 鲜或冷的结球莴苣 ( 包心生菜 ) 5 07051900 Lettuce, fresh or chilled, (excl. cabbage lettuce) 鲜或冷的其他莴苣 6 07052100 Witloof chicory, fresh or chilled 鲜或冷的维特罗夫菊苣 7 07052900 Chicory, fresh or chilled, (excl. witloof) 鲜或冷的其他菊苣 8 07081000 Peas, fresh or chilled 鲜或冷的豌豆 9 07082000 Beans, fresh or chilled 鲜或冷的豇豆及菜豆 10 07089000 Leguminous vegetables, fresh or chilled, nes 鲜或冷的其他豆类蔬菜 11 07091000 Globe artichokes, fresh or chilled 鲜或冷的洋蓟 12 07092000 Asparagus, fresh or chilled 鲜或冷的芦笋 13 07093000 Aubergines, fresh or chilled 鲜或冷的茄子 14 07094000 Celery, other than celeriac,fresh or chilled 鲜或冷的芹菜, 但块根芹除外 15 07095100 Mushrooms of the genus Agaricus, fresh or chilled 鲜或冷的其他伞菌属蘑菇 16 07095200 Truffle, fresh or chilled 鲜或冷的块菌 17 07095910 Sungmo, fresh or chilled 鲜或冷的松茸 18 07095920 Shiitak, fresh or chilled 鲜或冷的香菇 19 07095930 Winter mushroom, fresh or chilled 鲜或冷的金针菇 20 07095940 Paddy straw mushroom, fresh or chilled 鲜或冷的草菇 21 07095950 Trichiloma mongolicum Imai, fresh or chilled 鲜或冷的口蘑 22 07095990 Other mushrooms and truffles, nes, fresh or chilled 23 07096000 Fruits of genus Capiscum or Pimenta, fresh or chilled 鲜或冷的其他蘑菇 鲜或冷的辣椒, 包括甜椒 24 07097000 Spinach, fresh or chilled 鲜或冷的菠菜
25 07099010 Bamboo shoots, fresh or chilled 鲜或冷的竹笋 26 07099090 Other vegetables, fresh or chilled, nes 鲜或冷的其他蔬菜 27 07112000 Olives provisionally preserved, not for immediate consumption 暂时保藏的油橄榄 28 07113000 Capers provisionally preserved, not for immediate consumption 暂时保藏的刺山柑 29 07114000 Cucumbers & gherkins provisionally preserved 暂时保藏的黄瓜及小黄瓜 30 07115112 White mushroom, in brine 盐水小白蘑菇 31 07115119 Other mushrooms of the genus Agaricus, nes, in brine 盐水的其他伞菌属蘑菇 32 07115190 Other mushrooms, nes, in brine 其他伞菌属蘑菇 33 07115911 Sungmo, in brine 盐水松茸 34 07115919 Other mushrooms and truffles, in brine 盐水其他蘑菇及菌块 35 07115990 Other mushrooms and truffles provisionally preserved 暂时保藏的其他蘑菇及菌块 36 07119031 Bamboo shoots in brine 盐水竹笋 37 07119034 Garlic, in brine 盐水大蒜 38 07119039 Other vegetables, in brine 盐水其他蔬菜 ; 什锦蔬菜 39 07119090 Other vegetables provisionally preserved, nes 暂时保藏的其他蔬菜 ; 什锦蔬菜 40 08041000 Dates, fresh or dried 鲜或干的椰枣 41 08042000 Figs, fresh or dried 鲜或干的无花果 42 08043000 Pineapples, fresh or dried 鲜或干菠萝 43 08044000 Avocados, fresh or dried 鲜或干鳄梨 44 08045010 Guavas, fresh or dried 鲜或干番石榴 45 08045020 Mangoes, fresh or dried 鲜或干芒果 46 08045030 Mangosteens, fresh or dried 鲜或干山竹果 47 08051000 Oranges, fresh or dried 鲜或干橙 48 08052010 Chiao-Kan, fresh or dried 鲜或干蕉柑
49 08052020 Latifolia citrus, fresh or dried 阔叶柑橘 50 08052090 Mandarins, clementines, wilkings...etc, fresh or dried, nes 其他鲜或干的柑桔及杂交柑桔 51 08054000 Grapefruit, fresh or dried 鲜或干柚 52 08055000 Lemons and limes, fresh or dried 鲜或干的柠檬及酸橙 53 08059000 Citrus fruit, fresh or dried, nes 其他鲜或干的柑桔属水果 54 25010011 Edible salt 食用盐 55 25010019 Other salt 其他盐 56 25010020 Pure sodium chloride 纯氯化钠 57 25010030 Sea water 海水 58 25020000 Unroasted iron pyrites 未焙烧的黄铁矿 59 25030000 Sulphur of all kind, other than sublimed, precipitated and colloidal sulphur 硫磺, 但升华硫磺 沉淀硫磺及胶态硫磺除外 60 25041010 Natural graphite in flakes 鳞片状天然石墨 61 25041090 Natural graphite in powder 粉末状天然石墨 62 25049000 Other natural graphite (excl. in powder or in flakes) 63 25051000 Silica sands & quartz sands, whether or not coloured 其他天然石墨 硅砂及石英砂, 不论是否着色 64 25059000 Natural sands, (excl. metal-bearing sands of Chapter 26), whether or not coloured 其他天然砂, 不论是否着色 65 25061000 Quartz 石英 66 25062100 Crude or roughly trimmed quartzite 原状或粗加修整石英岩 67 25062900 Quartzite cut into blocks or slabs of a rectangular shape 切割成矩形板 块的石英岩 68 25070010 Kaolin 不论是否煅烧的高岭土 69 25070090 Other kaolinic clays 不论是否煅烧的类似土 70 25081000 Bentonite, whether or not calcined 膨润土, 不论是否煅烧 71 25082000 Decolourizing earths & fuller's earth, whether or not calcined 脱色土及漂白土, 不论是否煅烧
72 25083000 Fire-clay, whether or not calcined 耐火粘土, 不论是否煅烧 73 25084000 Other clays, nes, whether or not calcined 其他粘土, 不论是否煅烧 74 25085000 Andalusite, kyanite & sillimanite, whether or not calcined 75 25086000 Mullite 富铝红柱石 76 25087000 Chamotte or dinas earths 火泥及第纳斯土 77 25090000 Chalk 白垩 78 25101010 Unground apatites 未碾磨磷灰石 79 25101090 Unground natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk, excl. apatites 80 25102010 Ground apatites 已碾磨磷灰石 81 25102090 Ground natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk, excl. apatites 红柱石, 蓝晶石及硅线石, 不论是否煅烧 未碾磨天然磷酸钙 天然磷酸铝钙及磷酸盐白垩, 磷灰石除外 已碾磨天然磷酸钙 天然磷酸铝钙及磷酸盐白垩, 磷灰石除外 82 25111000 Natural barium sulphate (barytes) 天然硫酸钡 ( 重晶石 ) 83 25112000 Natural barium carbonate (whitherite), whether or not calcined 天然碳酸钡 ( 毒重石 ), 不论是否煅烧 84 25120010 Kieselguhr 硅藻土 85 25120090 Other siliceous earths 其他硅质化石粗粉及类似的硅质土 86 25131100 Pumice stone, crude or in irregular pieces 原状或不规则碎块状浮石 87 25131900 Other pumice stone 其他形状的浮石 88 25132000 Emery, natural corundum, garnet and other natural abrasives 刚玉岩 天然刚玉砂 天然石榴石及其他天然磨料 89 25140000 Slate, whether or not roughly trimmed or cut into blocks or slabs of a rectangular (incl. square) shape 板岩, 不论是否粗加修整或切割成矩形板块
90 25181000 Dolomite, not calcined or sintered, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape 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 91 25182000 Calcined or sintered dolomite, whether or not roughly trimmed or merely cut into blocks or slabs of a rectangular (incl. square) shape 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 92 25183000 Dolomite ramming mix 夯混白云石 93 25191000 Natural magnesium carbonate (magnesite) 天然碳酸镁 ( 菱镁矿 ) 94 25199010 Fused magnesia 熔凝镁氧矿 95 25199020 Dead-burned (sintered) magnesia 烧结镁氧矿 ( 重烧镁 ) 96 25199030 Light-burned magnesia 碱烧镁 ( 轻烧镁 ) 97 25199091 Magnesium oxide, chemically pure 化学纯氧化镁 98 25199099 Magnesium oxide, excl. chemically pure 非纯氧化镁 99 25201000 Gypsum; anhydrite 生石膏 ; 硬石膏 100 25202010 Plasters for dentistry, whether or not coloured, with or without small quantities of accelerators or retarders 101 25202090 Plasters other than those for dentistry, whether or not coloured, with or without small quantities of accelerators or retarders 102 25210000 Limestone flux; limestone & other calcareous stone, used for the manufacture of lime or cement 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 103 25221000 Quicklime 生石灰 104 25222000 Slaked lime 熟石灰 105 25223000 Hydraulic lime 水硬石灰 106 25240010 Long-staple asbestos 长纤维石棉 107 25240090 Asbestos other than long-staple 其他石棉
108 25251000 Crude mica & mica rifted into sheets or splittings 原状云母及劈开的云母片 109 25252000 Mica powder 云母粉 110 25253000 Mica waste 云母废料 111 25281000 Natural sodium borates & concentrates thereof (calcined or not) 天然硼砂及其精矿, 不论是否煅烧 112 25289000 Natural borates (excl. sodium) & concentrates thereof, calcined or not; natural boric acid containing not more than 85% of H3BO3 calculated on the dry weight 硼酸盐 ( 硼砂除外 ), 不论是否煅烧 ; 天然粗硼酸, 含硼酸干重不超 85% 113 25291000 Felspar 长石 114 25292100 Fluorspar containing by weight 97% of calcium fluoride 按重量计氟化钙含量 97% 的萤石 115 25292200 Fluorspar containing by weight>97% of calcium fluoride 按重量计氟化钙含量 >97% 的萤石 116 25293000 Leucite; nepheline & nepheline syenite 白榴石 ; 霞石及霞石正长岩 117 25301010 Chlorites, unexpanded 未膨胀的绿泥石 118 25301020 Vermiculite and perlite, unexpanded 未膨胀的蛭石及珍珠岩 119 25302000 Kieserite, epsomite (natural magnesium sulphates) 硫镁矾矿及泻盐矿 ( 天然硫酸镁 ) 120 25309010 Mineral medicinal substances 矿物性药材 121 25309020 Ores of rare-earth metals 稀土金属矿 122 25309091 Wollastonite 硅灰石 123 25309099 Other mineral substances 其他矿产品
COMMON LIST OF ZERO TARIFF(PAKISTAN TARIFF) 共同降税产品 ( 根据巴基斯坦海关关税税则 ) No. H.S.CODE DESCRIPTION 商品名称 1 07032000 GARLIC 大蒜 2 07051100 CABBAGE LETTUCE (HEAD LETTUCE) 鲜或冷的结球莴苣 ( 包心生菜 ) 3 07051900 OTHER 鲜或冷的其他莴苣 4 07052100 WITLOOF CHICORY(CICHORIUM INTYBUS VAR.FOLIOSUM) 鲜或冷的维特罗夫菊苣 5 07052900 OTHER 鲜或冷的其他菊苣 6 07081000 PEAS (PISUM SATIVUM) 鲜或冷的豌豆 7 07082000 BEANS (VIGNA SPP PHASEOLUS SPP) 鲜或冷的豇豆及菜豆 8 07089000 OTHER LEGUMINOUS VEGETABLES 鲜或冷的其他豆类蔬菜 9 07091000 GLOBE ARTICKHOKES 鲜或冷的洋蓟 10 07092000 ASPARAGUS 鲜或冷的芦笋 11 07093000 AUBERGINES (EGG-PLANTS) 鲜或冷的茄子 12 07094000 CELERY OTHER THAN CELERIAC 鲜或冷的芹菜, 但块根芹除外 13 07095100 MUSHROOMS 鲜或冷的其他伞菌属蘑菇 14 07095200 TRUFFLES 鲜或冷的块菌 15 07095900 OTHER 其他 16 07096000 FRUITS OF THE GENUS CAPSICUM OR OF THE GENUS PIMENTA 鲜或冷的辣椒, 包括甜椒 17 07097000 SPINACH,NEW ZEALAND SPINACH AND ORACHE SPINACH (GARDEN SPINACH) 鲜或冷的菠菜 18 07099000 OTHER 其他 19 07112000 OLIVES 暂时保藏的油橄榄 20 07113000 CAPERS 暂时保藏的刺山柑 21 07114000 CUCUMBERS AND GHERKINS 暂时保藏的黄瓜及小黄瓜 22 07115100 MUSHROOMS OF THE GENUS AGARICUS 伞菌属蘑菇 23 07115900 OTHER 其他 24 07119000 OTHER VEGETABLES; MIXTURES OF VEGETABLES 其他蔬菜, 什锦蔬菜
25 08041010 FRESH 鲜的 26 08041020 DRIED 干的 27 08042000 FIGS 鲜或干的无花果 28 08043000 PINEAPPLES 鲜或干菠萝 29 08044000 AVOCADOS 鲜或干鳄梨 30 08045010 GUAVAS 鲜或干番石榴 31 08045020 MANGOES 鲜或干芒果 32 08045030 MANGOSTEENS 鲜或干山竹果 33 08051000 ORANGES 鲜或干橙 34 08052010 KINO FRESH 鲜或干蕉柑 35 08052090 OTHER 其他鲜或干的柑桔及杂交柑桔 36 08054000 GRAPEFRUIT 鲜或干柚 37 08055000 LEMONS (CITRUS LIMON, CITRUS LIMONUM) AND LIMES (CITRUS AURANTIFOLIA CITRUS LATIFOLIA) 鲜或干的柠檬及酸橙 38 08059000 OTHER 其他鲜或干的柑桔属水果 39 25010010 TABLE SALT 精制盐 40 25010020 ROCK SALT 纯氯化钠 41 25010030 SEA SALT 海水 42 25010090 OTHER 其他 43 25020000 UNROASTED IRON PYRITES 未焙烧的黄铁矿 44 25030000 SULPHUR OF ALL OTHER KINDS,THAN SUBLIMED SULPHUR,PRECIPITATED SULPHUR AND COLLOIDAL SULPHUR 硫磺, 但升华硫磺 沉淀硫磺及胶态硫磺除外 45 25041000 IN POWDER OR IN FLAKES 粉末或粉片 46 25049000 OTHER 其他天然石墨 47 25051000 SILICA SANDS AND QUARTZ SANDS. 硅砂及石英砂, 不论是否着色 48 25059000 OTHER 其他天然砂, 不论是否着色 49 25061000 QUARTZ 石英 50 25062100 CRUDE OR ROUGHLY TRIMMED 原状或粗加修整石英岩
51 25062900 OTHER 切割成矩形板 块的石英岩 52 25070000 KAOLIN AND OTHER KAOLINIC CLAYS WHETHER OR NOT CALCINED 高岭土及类似土, 不论是否煅烧 53 25081000 BENTONITE 膨润土, 不论是否煅烧 54 25082000 DECOLOURISING EARTHS AND FULLER'S EARTHS 脱色土及漂白土, 不论是否煅烧 55 25083000 FIRE-CLAY 耐火粘土, 不论是否煅烧 56 25084000 OTHER CLAYS 其他粘土, 不论是否煅烧 57 25085000 ANDALUSITE, KYANITE AND SILLIMANITE 红柱石, 蓝晶石及硅线石, 不论是否煅烧 58 25086000 MULLITE 富铝红柱石 59 25087000 CHAMOTTE OR DINAS EARTHS 火泥及第纳斯土 60 25090000 CHALK 白垩 61 25101000 UNGROUND 未碾磨 62 25102000 GROUND 已碾磨 63 25111000 NATURAL BARIUM SULPHATE (BARYTES) 天然硫酸钡 ( 重晶石 ) 64 25112000 NATURAL BARIUM CARBONATE (WITHERITE) 65 25120000 SILICEOUS FOSSIL MEALS (FOR EXAMPLE, KIESELGUHR, TRIPOLITE AND DIATOMITE) AND SIMILAR SILICEOUS EARTHS, WHETHER OR NOT CALCINED, OF AN APPARENT SPECIFIC GRAVITY OF 1 OR LESS. 天然碳酸钡 ( 毒重石 ), 不论是否煅烧 硅质化石粗粉 ( 例如各种硅藻土 ) 及类似的硅质土, 不论是否煅烧, 其表观比重不超过 1: 66 25131100 CRUDE OR IN IRREGULAR PIECES, INCLUDING CRUSHED PUMICE ("BIMSKIES") 原状或不规则碎块状浮石 67 25131900 OTHER 其他形状的浮石 68 25132010 EMERY 刚玉岩 69 25132020 GARNET NATURAL 天然石榴石 70 25132090 OTHER 其它
71 25140000 SLATE WHETHER OR NOT ROUGHLY TRIMMED OR MERELY CUT,BY SAWINGOR OTHERWISE INTO BLOCKS OR SLABS OF A RECTANGULAR (INCLUDI NG SQUARE) SHAPE 板岩, 不论是否粗加修整或切割成矩形板块 72 25181000 DOLOMITE, NOT CALCINED OR SINTERED 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 73 25182000 CALCINED OR SINTERED DOLOMITE 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 74 25183000 DOLOMITE RAMMING MIX 夯混白云石 75 25191000 NATURAL MAGNESIUM CARBONATE(MAGNESITE) 天然碳酸镁 ( 菱镁矿 ) 76 25199010 MAGNESIUM OXIDE 熔凝镁氧矿 77 25199090 OTHER 其它 78 25201010 GYPSUM 生石膏 79 25201020 ANHYDRITE 硬石膏 80 25202000 PLASTERS 熟石膏 81 25210000 LIMESTONE FLUX; LIMESTONE AND OTHER CALCAREOUS STONE, OF A KIND USED FOR THE MANUFACTURE OF LIME OR CEMENT. 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 82 25221000 QUICKLIME 生石灰 83 25222000 SLAKED LIME 熟石灰 84 25223000 HYDRAULIC LIME 水硬石灰 85 25240000 ASBESTOS 石棉 86 25251000 CRUDE MICA AND MICA RIFTED INTO SHEETS OR SPLITTINGS 原状云母及劈开的云母片 87 25252000 MICA POWDER 云母粉 88 25253000 MICA WASTE 云母废料
89 25281000 NATURAL SODIUM BORATES AND CONCENTRATES THEREOF (WHETHER OR NOT CALCINATED) 天然硼砂及其精矿, 不论是否煅烧 90 25289000 OTHER 硼酸盐 ( 硼砂除外 ), 不论是否煅烧 ; 天然粗硼酸, 含硼酸干重不超 85% 91 25291000 FELSPAR 长石 92 25292100 CONTAINING BY WEIGHT 97 % OR LESS OF CALCIUM FLUORIDE. 按重量计氟化钙含量 97% 的萤石 93 25292200 CONTAINING BY WEIGHT MORE THAN 97% OF CALCIUM FLUORIDE 按重量计氟化钙含量 >97% 的萤石 94 25293000 LEUCITE NEPHELINE AND NEPHELINE SYENITE 95 25301000 VERMICULITE PERLITE AND CHLORITES UNEXPANDED 96 25302000 KIESERITE EPSOMITE (NATURAL) MAGNESIUM SULPHATES) 白榴石 ; 霞石及霞石正长岩 未膨胀的蛭石, 珍珠岩及绿泥石 硫镁矾矿及泻盐矿 ( 天然硫酸镁 ) 97 25309010 NATURAL MANGANESE DIOXIDE 矿物性药材 98 25309020 ZIRCONIUM SILICATE 稀土金属矿 99 25309030 EARTH COLOURS 稀土金属矿 100 25309090 OTHER 其它