进出口货品税号分类.docx

进出口货品税号分类.docx

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进出口货品税号分类

这是新的呼唤，这是爱的奉献，这是人间的春风，这是生命的源泉，在没

B041402A

《中华人民共和国海关进出口税则》第1-4类进出口货品税号归类练习详解

1．油浸白肉吞拿鱼罐头1604.201990

2.白肉吞拿鱼罐头1604.201990

3.吞拿鱼沙律罐头1604.201990

4.三文鱼沙律罐头1604.201990

5.方便面的调味包2104.1000

6.番茄沙司2103.2000

7.烘炒麦芽（咖啡代用品）2101.3000

8.烘烤杏仁2008.199990

9.食用油橄榄罐头2005.7000

10.盐渍小白蘑菇罐头2003.1011

11.烤制鹅肝1602.2000

12.棉子绒1404.2000

13.大麻脂1301.909020

14.大麻1211.909999

15.香料用麻黄草粉1211.905020

16.药用麻黄草粉1211.909910

17.乌龙茶0902.3010

18.天然圣诞树0604.9100

19.橙汁2009.1900

20.苹果汁2009.7900

21.葡萄汁2009.6900

22.橄榄油1509.1000

23.油橄榄2005.7000

24.番泻叶（中药材）1211.9039

25.啤酒2203.0000

26.汽水2202.100090

27.天然冰水2201.9010

28.葡萄汽酒2204.1000

29.黄酒2206.000010

30.咖啡伴侣2106.909090

31.丝瓜络1404.9000

32.已脱粒的玉料芯2308.0000

33.鲜甜菜叶2308.0000

34.配制鸟食2309.9090

35.冰激凌粉1901.9000

36.茯苓饼（有馅）1905.9000

37.丁香树叶（用于香料）1211.905099

38.檀香木片（用于香料）1211.905099

39.玫瑰花瓣（用于香料）1211.905099

40.按重量计含50%烤火鸡腿,30%面包,15%蔬菜,5%鱼子酱的食品套餐

1602.3100

41.橙渣2008.999090

42.天然牛黄0510.001010

43.橙浆2009.1100

44.油菜子1205.1090

45.精制葵花子油1512.1900

46.法国蜗牛种苗0307.601090

47.牛胚胎0511.992090

48.芸豆0713.3310

49.亚麻子1204.0000

50.棉子1207.2010

51.菠菜子1209.9100

52.鳗鱼苗0301.921090

53.牛骨粉0506.901190

54.去壳对虾1605.2000

55.肉豆蔻0908.1000

56.木棉1402.0000

57.由多种花粉及乳糖制成的营养品2106.909990

58.由盐,味精和马铃薯粉压制成的食用仿马铃薯片

1902.1900

59.鲜杧果0804.502010

60.由多种植物油混合而成的高级烹调油1517.900090

61.含脂奶粉,豆粉,植物油,矿物质,维生素等多种填加剂的爱儿乐牌奶粉

1901.1000

62.桂圆肉2008.999090

63.绿豆粉丝1902.3020

64.经初碾,破碎的薏米粗粒1104.2990

65.冻鸡0207.1200

66.淀粉1108.1300

67.生漆1302.1910

68.白巧克力1704.9000

69.盐渍海蛰0307.999090

70.小虾仁0306.1311

71.鲜脐橙0805.100010

72.黄大豆1201.0010

73.巧克力1806.3100

74.大马哈鱼0302.122090

75.硬粒小麦1001.100090

76.精制豆油1507.9000

77.白豆蔻0908.3000

78.没药1301.9020

79.绵羊0104.1010

80.蛙苗0106.901190

81.食用乳鸽0208.901090

82,鳗鱼苗0301.921090

83.龙虾种苗0306.2110

84.中华绒螯蟹0306.2491

85.牡蛎种苗0307.1010

86.野鸭蛋0407.001090

87.马宝0510.001090

88.番红花球茎0601.1010

89.种用苹果树苗0602.2010

90.鲜青蒜0703.202010

91.由白菜,芹菜,胡萝卜,洋葱配制的冷冻蔬菜

0710,9000

92.经盐水处理暂时保藏的蘑菇0711.5119

93.初榨棕榈油1511.1000

94.初榨棕榈仁油1513.2100

94.珍珠鸡罐头1602.3910

96.海马0305.5910

97.宠物狗用饲料2309.1090

98.整只冷肉鸡0207.110090

99.整只冻肉鸡0207.1200

100.带骨冷肉鸡块0207.130090

101.去骨鲜肉鸡块0207,131910

102.去骨冷肉鸡块0506.901190

103.鲜肉鸡翼（不包括翼尖）0207.132110

104.冷肉鸡翼（不包括翼尖）0207.132190

105.鲜肉鸡翼尖0207.132110

106.冷肉鸡翼尖0207.1329（0207.132190）

107.鲜肉鸡爪0207.132110

108.冷肉鸡爪0207.132190

109.鲜肉鸡肝0207.132110

110.冷肉鸡肝0207.132190

111.鲜肉鸡心0207.132110

112.冷肉鸡心0207.132190

113.鲜肉鸡皮0207.132110

114.冷肉鸡皮0207.132190

115.冷肉鸡肫0504.0021

116.冻肉鸡肫0504.0021

117.带骨冻肉鸡腿0207.1411

118.带骨冻肉鸡胸脯0207.1411

119.去骨冻肉鸡腿0207.1419

120.去骨冻肉鸡胸脯0207.1419

121.冻肉鸡翼（不包括翼尖）0207.1421

122.改良种用野马0101.101010

123.非改良种用野马0101.901010

124.非改良种用野子猪0103.911010

125.非改良种用子猪0103.911010

126.非改良种用野猪0103.911010

127.非改良种用猪0103.920010

128.非改良种用野猪0103.920010

129.非改良种用猪0103.920090

130.改良种用子鸡0105.1110

131.改良种用鸡（1850克）0105.9210

132.改良种用鸡（2500克）0105.9310

133.改良种用子火鸡0105.1210

134.改良种用滇金丝猴0106.1110

135.改良种用海豚0106.1200

136.改良种用野骆驼0106.191010

137.改良种用宠物狗0106.191090

138.供食用的活饭店鸵鸟0106.3922

139.活蜜蜂0106.909090

140.供观赏用的活红龙鱼0301.100020

141.供观赏用的活海马0301.100040

142.鳟鱼鱼苗0301.9110

143.鲫鱼鱼苗0301.991990

144.经去除鱼肝和鱼卵的整条鲜鳟鱼0302.110010

145.经去除鱼肝和鱼卵的整条冷鳟鱼0302.110090

146.经去除鱼肝和鱼卵的整条鲜大马哈鱼0302.122010

147.经去除鱼肝和鱼卵的整条冻大马哈鱼0303.1900

148.经去除鱼肝和鱼卵的整条冻红大马哈鱼03031100

149.冷金枪鱼片0304.2010

150.冻罗非鱼片0304.2010

151.冻罗非鱼肉0304.900090

152.经熏制的大马哈鱼片0305.4120

153.经盐腌后干制的海马0305.5910

154.活海马0106.909010

155.盐渍带鱼0305.6910

156.干带鱼0305.599090

157.去头带壳龙虾身0306.1100

158.冷冻龙虾0306.1100

159.对虾干虾仁0306.1321

160.龙虾种苗0306.2110

161.中华绒蟹种苗0306.2410

162.扇贝种苗0307.2110

163.活鲍鱼0307.919110

164.带有破碎杏仁的酸奶0403.1000

165.天鹅种用蛋0407.001010

166.柴鸡种用蛋0407.001090

167.用鹌鹑蛋制成的皮蛋0407.0092

168.燕窝0410.0010

169.供制刷用的山羊毛0502.9011

170.牛毛0503.009090

171.山羊肠衣0504.0019

172.仅经消毒处理供制衣用的鸭绒0505.100090

173.象牙0507.100020

174.象牙粉0507.100020

175.鹿茸0507.9020

176.墨鱼骨0508.009090

177.墨鱼骨粉0508.001090

178.牛黄0510.001010

179.麝香0510.0030

180.桑蚕种0511.9930

181.蚂蚁卵0511.999090

182.玳瑁壳0507.9090

183.种用玉米（非配额）1005.100090

184.籼米稻谷（非配额）1006.109190

185.籼米糙米（非配额）1006.201090

186.籼米精米（非配额已磨光）1006.301090

187.籼米碎米（非配额）1006.401090

188.鲜的蒜头0703.201010

189.冷的蒜头0703.201090

190.鲜的蒜瓣0703.209010

191.冷冻的蒜瓣0710.809010

192.干燥的蒜头0712.905010

193.蒜头0711.903410

194.花茶0902.2010

195.普洱茶0902.4020

196.乌龙茶0902.4010

197.红茶0902.4090

198.鲜甘草1211.1090

199.甘革浸膏1302.1200

200.麻黄浸膏粉1302.199011

201.麻黄浸膏1302.199012

202.麻黄浸膏粉（供制药用）1302.199091

203.麻黄浸膏1302.199092

204.麻黄草粉（制药用）1211.903910

205.麻黄草粉（香料用）1211.905010

206.鸡毛竹1401.100090

207.芦苇1401.9020

208.普通藤皮1401.200090

209.柳条1401.9090

210.杜鹃花0602.3010

211.野玫瑰0602.4010

212.蘑菇菌丝0602.9010

213.兰花0602.909110

214.供装饰用的玫瑰干花0603.900090

215.冷藏的马铃薯0701.900090

216.冷藏的洋葱0703.101090

217.冷藏的豌豆0708.100090

218.鲜口蘑0709.595010

219.冷冻甜玉米（经水煮）0710.4000

220.鲜藕0714.902910

221.鲜椰子0801.199010

222.干的已去壳的榛子0802.220090

223.鲜柚子0805.400010

224.龙眼干0813.4010

225.种用黑大豆1201.0010

226.干发菜1212.202090

227.鲜甘蔗（种用）1212.995310

228.鲜甘蔗（非种用）1212.999510

229.精羊毛脂1505.0000

230.羊毛脂残渣1522.0000

231.猪油1501.0000

232.牛脂肪1502.0010

233.鱼肝油1504.1000

234.牛骨髓油1506.000090

235.精制豆油1507.9000

236.精制橄榄油1509.9000

237.精甘油1520.0000

238.蜂蜡1521.9010

239.味美思酒2205.1000

240．未改性乙醇2207.1000

241.蒸馏葡萄酒2208.2000

242.蒸馏红薯干酒2208.909020

243.烤烟叶（干,未去梗）2401.1010

244.烤烟叶（干,全部去梗）2401.2010

245.雪茄烟2402.900090

246.烟斗丝2403.1000

247.风干香肠1601.001090

248.普通牛蹄筋罐头1602.501090

249.鲱鱼鱼精1603.000090

250.烤制的罗非鱼1604.1920

251.鲟鱼子子酱1604.3000

252.精制红糖1701.999090

253.口香糖1704.1000

254.可可豆外壳1802.0000

255.加糖可可粉1806.1000

256.面条1902.1900

257.油橄榄2001.909090

258.蜜枣2006.0010

259.冷冻椰子汁2009.8011

260.冷冻混合水果汁2009.9010

261.大豆发酵酱油2103.1000

262.蚝味汤料2104.1000

263.烤紫菜2106.9091

264.矿泉水2201.1010

265.棉子渣2306.1000

266.霍霍巴油1515.901000

267.橄榄油（初榨）1509.100000

268.椰子油1513.190000

269.橄榄油（精制）1509.900000

270.绿茶提取液1302.199099

271.普通甲鱼卵0410.0090

272.杨桐、铃木编结品0604.9100

273.魔芋精粉1212.9999

274.果冻1704.9000

275.糖渍红小豆2005.5120

276.玉米油粉2106.9090

277.冰糖燕窝2106.9090

278.鱼骨粉2303.2090

第二节《中华人民共和国海关进出口税则》第5类进出口货品税号归类练习

1.黄铜矿矿砂2603.0000

2.焦碳（煤制）2704.0010

3.长纤维石棉2524.001090

4.粗二甲苯2707.3000

5.氯化钠2501.0020

6.钽铌精矿2615.909010

7.破碎陶瓷2530.909990

8.生锑（ti）2617.1010

9.甲苯2707.2000

10.丙烷2711.1200

11.天然碳酸钠2530.909990

12.未烧结铁锰矿砂（含锰15%）2601.1110

13.未烧结铁锰矿砂（含锰25%）2602.0000

14.孔雀石砂（碱式碳酸铜）2603.0000

15.锗矿砂2617.9090

辰砂2617.9010

16.动物骨灰2621.9000

17.凡士林2712.1000

18.彩色石蜡2712.2000

19.天然石英2506.1000

20.天然碳酸镁2519.1000

21.重烧镁（烧结镁氧矿）2519.9020

22.滑石（未破碎）2526.2020

23.滑石（已破碎）2526.2020

24.萤石2529.2100

25.萤石2529.2200

26.稀土金属矿2530.9020

27.钍矿砂及其精2612.2000

28.锌矿砂及其精矿2608.0000

29.锡矿砂及其精矿2609.0000

30.钨矿砂及其精矿2611.0000

31.主要含钨的矿灰2620.9910

32.无烟煤2701.110010

33.炼焦烟煤2701.1210

34.褐煤2702.1000

35.制成型的褐煤2702.2000

36.石油原油2709.0000

37.车用汽油2710.1110

38.石脑油2710.1120

39.航空煤油2710.1911

40.灯用煤油2710.1912

41.轻柴油2710.1921

42.重柴油2710.192920

43.润滑油2710.1991

44.润滑脂2710.1992

45.润滑油基础油2710.1993

46.液化天然气2711.1100

47.微晶石蜡2712.9010

48.石油沥青2713.2000

49.乳化沥青2714.9020

50.电力2716.0000

51.水煤气2705.0000

52.萘2707.4000

53.食用盐2501.0011

第三节

1.复合化学肥3101.009090

2.化学试剂（检测无机物用）3822.009000

3.咖啡香精3302.101000

4.牛奶香精3302.101000

5.百花香精3302.101000

6.香料增味剂3302.900000

7.香味增强剂3302.900000

8.香味增强剂（生产宠物沐浴液用）3302.900000

9.香味增强剂（生产香皂用）3302.900000

10.硼酸三乙酯2919.900000

11.化学试剂（主要成分:

（邻）氨基苯甲酸乙酯,瓶装）3822.009000

12.化学试剂（主要成分:

乙酰丙酮,盐酸,附于衬背上）3822.001000

13.化学试剂（主要成分:

磷酸盐,瓶装）3822,009000

14.电解液3824.909090

15.化学镍3824.909090

16.保护剂3811.900000

17.化学薄金3824.909090

18.漂白影液3707.901000

19.苯乙烯2902.5000

20.对苯二甲酸2917.3610

21.磷酸氢二铵3105.300090

22.氯化钾3104.2090

23.氯化铝2818.2000

24.氧化锑2825.8000

25.人造刚玉2818.1000

26.仲钨酸铵2841.8010

27.偏钨酸铵2841.8040

28.三氧化钨2825.9012

29.蓝色氧化钨2825.901910

30.钨酸2825.9011

31.钨酸钠2841.8020

32.钨酸钙2841.8030

33.碳化钨2849.9020

34.重水2845.1000

35.碳化硅2849.2000

36.粗制碳化硅3824.909010

37.四氯化碳2903.140010

38.1,1,1-三氯乙烷2903.191010

39.三氯氟甲烷2903.4100

40.二氯二氟甲烷2903.4200

41.三氯三氟乙烷2903.430010

42.N,N-二（2-氯乙基）乙胺2921.1930

43.过磷酸钙3105.100090

44.彩色摄影用胶卷（未曝光,长0.85米,宽35毫米）3702.5410

45.乙酸乙酯2915.3100

46.硝酸钠3102.5000

47.过氧化钠2815.3000

48.医疗外科缝合用丝线3006.1000

49.止咳合剂3004.909090

50.干冰2811.2100

51.凡士林擦手油3304.9900

52.氩气2804.2100

53.重铬酸钠2841.3000

54.重铬酸钾2841.5000

55.高锰酸钾2841.6100

56.铬酸锰2841.5000

57.高锰酸钙2841.6900

58.高铁酸钾2841.900090

59.硫代碳酸钾2841.900090

60.硝酸银2843.2100

61.硫酸银2843.2900

62.草酸银2843.2900

63.乳酸银2843.2900

64.氧化亚金2843.3000

65.天然铀2844.1000

66.碳化硅2849.2000

67.碳化钡2849.9090

68.氢化钾2850.000090

69.氢化硅2850.000090

70.压缩空气2853.009090

71.锌汞齐2853.009090

72.液态空气2853.009090

73.丙烯2901.2200

74.甲苯2902.3000

75.二甲苯黄酸2904.1000

76.甘油（丙三醇）,96%2905.4500

77.山梨醇2905.4400

78.肉桂醇2906.290090

79.乙醚2909.1100

80.甲醛2912.1100

81.丙酸2915.5010

82.柠檬酸2918.1400

83.水杨酸铋2918.2190

84.大豆卵磷脂2923.2000

85.蛋黄卵磷脂2923.2000

86.糖精2925.1100

87.丙烯腈2926.1000

88.联苯双脂2932.9920

89.黄胺嘧啶2935.0010

90.口服药3004.9010

91.可的松2937.2100

92.可的松软膏3004.320090

93.阿托品2939.9990

94.胡椒碱2939.9990

95.番茄碱2939.9990

96.化学纯半乳糖的水溶液2940.0000

97.猪胆汁的提取物3001.200090

98.供移植用人的眼角膜3001.909099

99.丙种球蛋白3002.1000

100.乙肝疫苗3002.2000

101.禽流感疫苗3002.3000

102.抗破伤风血清3002.1000

103.野战个人自救药包3006.5000

104.由中西药合成的止喘喷雾剂3004.909090

105.海鸟粪3105.100090

106.由硝酸铵、硝酸镁、硝酸钙镁混合而成的氮肥3102.4000

107.由指甲花瓣提取的粉色料3203.001990

108.哌啶2933.3210

109.硫酸麻黄碱2939.410020

110.伪麻黄碱2939.420010

111.盐酸甲基麻黄碱2939.490010

112.3,4-亚甲二氧醛2932.9300

113.麦角新碱2939.6100

114.尿素3102.100090

115.磷酸氢二胺3105.300090

116.硝酸钾2834.2110

117.硝酸铵3