海关进出口税则：贱金属工具、器具、利口器、餐匙、餐叉及其零件(2)
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税则号列 |
货品名称 |
最惠
国税率 |
普通
税率 |
消费
税率 |
增值
税率 |
计量
单位 |
监管
条件 |
Article Description |
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--直锯片，加工金属用： |
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--Straight saw blades，for working metal： |
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8202.9110 |
---机械锯用 |
8 |
20 |
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17 |
千克/片 |
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---For sawing machines |
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8202.9190 |
---其他 |
8 |
20 |
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17 |
千克/片 |
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---Other |
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--其他： |
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--Other： |
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8202.9910 |
---机械锯用 |
8.4 |
20 |
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17 |
千克/片 |
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---For sawing machines |
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8202.9990 |
---其他 |
10.5 |
50 |
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17 |
千克/片 |
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---Other |
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82.03 |
钢锉、木锉、钳子（包括剪钳）、镊子、白铁剪、切管器、螺栓切头器、打孔冲子及类似手工工具： |
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Files，rasps，pliers (including cutting pliers)，pincers，tweezers，metal cutting shears， pipe-cutters，bolt croppers，perforating punches and similar hand tools： |
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8203.1000 |
-钢锉、木锉及类似工具 |
10.5 |
50 |
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17 |
千克/把 |
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-Files，rasps and similar tools |
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8203.2000 |
-钳子（包括剪钳）、镊子及类似工具 |
10.5 |
50 |
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17 |
千克/把 |
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-Pliers (including cutting pliers)，pincers，tweezers and similar tools |
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8203.3000 |
-白铁剪及类似工具 |
10.5 |
50 |
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17 |
千克/把 |
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-Metal cutting shears and similar tools |
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8203.4000 |
-切管器、螺栓切头器、打孔冲子及类似工具 |
10.5 |
50 |
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17 |
千克/把 |
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-Pipe-cutters，bolt croppers，perforating punches and similar tools |
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82.04 |
手动扳手及扳钳（包括转矩扳手，但不包括丝锥扳手）；可互换的扳手套筒，不论是否带手柄： |
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Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches)；interchangeable spanner sockets，with or without handles： |
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-手动扳手及扳钳： |
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-Hand-operated spanners and wrenches： |
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8204.1100 |
--固定的 |
10.5 |
50 |
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17 |
千克/把 |
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--Non-adjustable |
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8204.1200 |
--可调的 |
10 |
50 |
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17 |
千克/把 |
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--Adjustable |
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8204.2000 |
-可互换的扳手套筒，不论是否带手柄 |
10 |
50 |
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17 |
千克/套 |
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-Interchangeable spanner sockets，with or without handles |
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82.05 |
其他税目未列名的手工工具（包括玻璃刀）；喷灯；台钳，夹钳及类似品，但作为机床附件或零件的除外；砧；轻便锻炉；带支架的手摇或脚踏砂轮： |
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Hand tools (including glaziers’diamonds)， not elsewhere specified or included；blow lamps；vices，clamps and the like，other than accessories for and parts of，machine tools； anvils；portable forges；hand or pedal operated grinding wheels with frame works： |
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8205.1000 |
-钻孔或攻丝工具 |
10 |
50 |
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17 |
千克/个 |
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-Drilling，threading or tapping tools |
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8205.2000 |
-锤子 |
10 |
50 |
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17 |
千克/个 |
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-Hammers and sledge hammers |
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8205.3000 |
-木工用刨子、凿子及类似切削工具 |
10.5 |
50 |
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17 |
千克/个 |
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-Planes，chisels，gouges and similar cutting tools for working wood |
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8205.4000 |
-螺丝刀 |
10.5 |
50 |
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17 |
千克/个 |
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-Screwdrivers |
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-其他手工工具（包括玻璃刀): |
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-Other hand tools (including glaziers’diamonds)： |
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8205.5100 |
--家用工具 |
10.5 |
50 |
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17 |
千克/个 |
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--Household tools |
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8205.5900 |
--其他 |
10 |
50 |
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17 |
千克/个 |
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--Other |
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8205.6000 |
-喷灯 |
10 |
50 |
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17 |
千克/个 |
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-Blow lamps |
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8205.7000 |
-台钳、夹钳及类似品 |
10.5 |
50 |
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17 |
千克/个 |
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-Vices，clamps and the like |
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8205.8000 |
-砧、轻便锻炉；带支架的手摇或脚踏砂轮 |
10.5 |
50 |
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17 |
千克 |
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-Anvils；portable forges；hand or pedal operated grindding wheels with frameworks |
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8205.9000 |
-由上述两个或多个子目所列物品组成的成套货品 |
10.5 |
50 |
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17 |
千克 |
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-Sets of articles of two or more of the foregoing subheadings |
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82.06 |
由税目82.02至82.05中两个或多个税目所列工具组成的零售包装成套货品 |
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Tools of two or more of the headings Nos. 82.02 to 82.05，put up in sets for retail sale： |
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8206.0000 |
由税目82.02至82.06中两个或多个税目所列工具组成的零售包装成套货品 |
10.5 |
50 |
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17 |
千克 |
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Tools of two or more of the headings Nos.82.02 to 82.05，put up in sets for retail sale |
