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1、品税号归类秣灯舒解1.油浸白肉吞拿鱼罐头1604.2019 902.白肉吞拿鱼罐头1604.2019 903.吞拿鱼沙律罐头1604.2019 904.三文鱼沙律罐头1604.2019 905.方便面的调味包2104.10006.番茄沙司2103.20007.烘炒麦芽(咖啡代用品)2101.30008.烘烤杏仁2008.1999 909.食用油橄榄罐头2005.700010.盐渍小白蘑菇罐头2(X)3.101111.烤制鹅肝1602.200()12.棉子绒1404.200013.大麻脂1301.9090 2014.大麻1211.9099 9915.香料用麻黄草粉1211.9050 2016.药
2、用麻黄草粉1211.9099 1017.乌龙茶0902.301018.天然圣诞树0604.910019.橙汁2009.190020.苹果汁2009.790021.葡萄汁2009.690022.橄榄油1509.100023.油橄榄2005.70(H)24.番泻叶(中药材)1211.903925.啤酒2203.000026.汽水2202.1000 9027.天然冰水2201.901028.葡萄汽酒2204.100()29.黄酒2206.00CK)1030.咖啡伴侣2106.9090 9031.丝瓜络1404.900032.已脱粒的玉料芯2308.000033.鲜甜菜叶2308.000034.配制鸟
3、食2309.909035.冰激凌粉1901.900036.茯苓饼(有馅)1905.900037.丁香树叶(用于香料)1211.9050 9938檀香木片(用于香料)1211.9050 9939.玫瑰花瓣(用于香料)1211.9050 9940.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1602.310041.橙渣2008.999()9042.天然牛黄0510.0010 1043.橙浆2009.110044.油菜子1205.109045.精制葵花子油1512.190046.法国蜗牛种苗0307.6010 9047.牛胚胎0511.9920 9048.芸豆0713.33
4、1049.亚麻子1204.000050.棉子1207.201051.菠菜子1209.910052.鳗鱼苗0301.9210 9053.牛骨粉0506.9011 9054.去壳对虾1605.200055.肉豆蔻0908.100056.木棉1402.000057.由多种花粉及乳糖制成的营养品2106.9099 9058.由盐,味精和马铃薯粉压制成的食用仿马铃薯片1902.190059.鲜忙果0804.5020 1060.由多种植物油混合而成的高级烹调油1517.90(X)9()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1901.100062.桂圆肉2008.9990 9
5、063.绿豆粉丝1902.302064.经初碾,破碎的惹米粗粒11()4.299065.冻鸡0207.120066.淀粉1108.130067.生漆1302.191068.白巧克力1704.900069.盐渍海蛰0307.9990 9070.小虾仁0306.131171.鲜脐橙0805.1000 1072.黄大豆1201.001073.巧克力1806.310074.大马哈鱼0302.1220 9075.硬粒小麦1001.1000 9076.精制豆油1507.900077.白豆蔻0908.300078.没药1301.902079.绵羊0104.101080.蛙苗0106.9011 9081.食用
6、乳鸽0208.9010 9082,鳗鱼苗0301.9210 9083.龙虾种苗0306.211084.中华绒螯蟹0306.249185.牡蛎种苗0307.101086.野鸭蛋87.马宝88.番红花球茎89.种用苹果树苗90.鲜青蒜91.由白菜,芹菜,胡萝卜,洋葱配制的冷冻蔬菜92.经盐水处理暂时保藏的蘑菇93.初榨棕植1油94.初榨棕棉I仁油94.珍珠鸡罐头96.海马97.宠物狗用饲料98.整只冷肉鸡99.整只冻肉鸡100.带骨冷肉鸡块101.去骨鲜肉鸡块102.去骨冷肉鸡块103.鲜肉鸡翼(不包括翼尖)104.冷肉鸡翼(不包括翼尖)105.鲜肉鸡翼尖106冷肉鸡黑尖107.鲜肉鸡爪108.冷
7、肉鸡爪109.鲜肉鸡肝110.冷肉鸡肝111.鲜肉鸡心112.冷肉鸡心113.鲜肉鸡皮114.冷肉鸡皮I I 5.冷肉鸡肿116.冻 肉 鸡 月 屯117.带骨冻肉鸡腿118.带骨冻肉鸡胸哺119.去骨冻肉鸡腿120.去骨冻肉鸡胸脯121.冻肉鸡翼(不包括翼尖)122.改良种用野马123.非改良种用野马124.非改良种用野子猪125.非改良种用子猪126.非改良种用野猪127.非改良种用猪128.非改良种用野猪129.非改良种用猪0407.0010 900510.0010 900601.10100602.20100703.2020 100710,90000711.51191511.100015
8、13.21001602.39100305.59102309.10900207.1100 900207.12000207.1300 900207,1319 100506.9011 900207.1321 100207.1321 900207.1321 100207.13290207.1321 100207.1321 900207.1321 100207.1321 900207.1321 100207.1321 900207.1321 100207.1321 900504.00210504.00210207.14110207.14110207.14190207.14190207.14210101.
9、1010 100101.9010 100103.9110 100103.9110 100103.9110 100103.9200 100103.9200 100103.9200 900507.1000 20130.改良种用子鸡0105.1110131.改良种用鸡(1850克)0105.9210132.改良种用鸡(2500克)0105.9310133.改良种用子火鸡0105.1210134.改良种用滇金丝猴0106.1110135.改良种用海豚0106.120()136.改良种用野骆驼0106.1910 10137.改良种用宠物狗0106.1910 90138.供食用的活饭店鸵鸟0106.392
10、2139.活蜜蜂0106.9090 90140.供观赏用的活红龙角0301.1000 20141.供观赏用的活海马0301.1000 4()142.鲜鱼鱼苗0301.9110143.鲫鱼鱼苗0301.9919 90144.经去除鱼肝和鱼卵的整条鲜鳞鱼0302.1100 10145.经去除鱼肝和鱼卵的整条冷蹲鱼0302.1100 90146.经去除鱼肝和鱼卵的整条鲜大马哈鱼0302.1220 10147.经去除鱼肝和鱼卵的整条冻大马哈鱼0303.1900148.经去除鱼肝和鱼卵的整条冻红大马哈鱼0303 1100149.冷金枪鱼片0304.2010150.冻罗非鱼片0304.2010151.冻罗
11、非鱼肉0304.9000 90152.经熏制的大马哈鱼片0305.4120153.经盐腌后干制的海马0305.5910154.活海马0106.9090 10155.盐渍带鱼0305.6910156.干带鱼0305.5990 90157.去头带壳龙虾身0306.1100158.冷冻龙虾0306.1KX)159.对虾干虾仁0306.1321160.龙虾种苗0306.2110166中华绒蟹种苗0306.2410162.扇贝种苗0307.2110163.活鲍鱼0307.9191 10164.带有破碎杏仁的酸奶0403.1000165.天鹅种用蛋0407.()010 10166.柴鸡种用蛋0407.(X
12、)10 90167.用鹤鹑蛋制成的皮蛋0407.0092168.燕窝0410.0010169.供制刷用的山羊毛0502.9011170.牛毛0503.0090 90171.山羊肠衣0504.(X)19172.仅经消毒处理供制衣用的鸭绒0505.KKX)90173.象牙174.象牙粉175.鹿茸176.墨鱼骨177.墨鱼骨粉178.牛黄179.麝香180.桑蚕种181.蚂蚁卵182.玳瑁壳183.种用玉米(非配额)184.釉米稻谷(非配额)185.釉米糙米(非配额)186.釉米精米(非配额已磨光)187.釉米碎米(非配额)188.鲜的蒜头189.冷的蒜头190.鲜的蒜瓣191.冷冻的蒜瓣192.
13、干燥的蒜头193.蒜头194.花茶195.普洱茶196.乌龙茶197.红茶198.鲜甘草199.甘革浸膏200.麻黄浸膏粉201.麻黄浸膏202.麻黄浸膏粉(供制药用)203.麻黄浸膏204.麻黄草粉(制药用)205.麻黄草粉(香料用)206.鸡毛竹207.芦苇208.普通藤皮209.柳条210.杜鹃花211.野玫瑰212.蘑菇菌丝213.兰花214.供装饰用的玫瑰干花215.冷藏的马铃薯216.冷藏的洋葱217.冷藏的豌豆0507.1000 200507.90200508.0090 900508.0010 900510.(X)10 100510.00300511.99300511.9990
14、900507.90901005.1000 901006.1091 901006.2010 901006.3010 901006.4010 900703.2010 100703.2010 900703.2090 100710.8090 100712.9050 100711.9034 100902.20100902.40200902.40100902.40901211.10901302.12001302.1990 111302.1990 121302.1990 911302.1990 921211.9039 101211.9050 101401.1000 901401.90201401.20(X)
15、901401.9090()602.30100602.40100602.90100602.9091 100603.9000 900701.90(X)900703.1010 900708.1000 90218.鲜口蘑0709.5950 10219.冷冻甜玉米(经水煮)0710.4000220.鲜藕0714.9029 10221.鲜椰子0801.1990 10222.干的已去壳的榛子0802.220()90223.鲜柚子0805.400()10224.龙眼干0813.4010225.种用黑大豆1201.0010226.干发菜1212.2020 90227.鲜甘蔗(种用)1212.9953 10228
16、.鲜甘蔗(非种用)1212.9995 10229.精羊毛脂1505.0000230.羊毛脂残渣1522.0000231.猪油1501.0000232.牛脂肪1502.0010233.鱼肝油1504.1000234.牛骨髓油1506.0000 90235.精制豆油1507.9000236.精制橄榄油1509.9000237.精甘油1520.0000238.蜂蜡1521.9010239.味美思酒2205.10002 4 0.未改性乙醇2207.100()241.蒸储葡萄酒2208.20(H)242.蒸储红薯干酒2208.9090 20243.烤烟叶(干,未去梗)2401.1010244.烤烟叶(干
17、,全部去梗)2401.2010245.雪茄烟2402.9000 90246.烟斗丝2403.1(XX)247.风干香肠1601.0()10 90248.普通牛蹄筋罐头1602.5010 90249.鳞鱼鱼精1603.0000 90250.烤制的罗非鱼1604.1920251.鲍鱼子子酱1604.3000252.精制红糖1701.9990 90253.口香糖1704.1000254.可可豆外壳1802.0000255.加糖可可粉1806.1000256.面条1902.1900257.油橄榄2001.9090 90258.蜜枣2006.001()259.冷冻椰子汁2(X)9.8011260.冷冻混
18、合水果汁2(X)9.9010261.大豆发酵酱油2103.1000262.蛇味汤料2104.1000263.烤紫菜2106.9091264.矿泉水2201.1010265.棉子渣2306.1000266.霍霍巴油1515.9010 00267.橄榄油(初榨)1509.1000 0()268.椰子油1513.1900 00269.橄榄油(精制)1509.9000 00270.绿茶提取液1302.1990 99271.普通甲鱼卵0410.0090272.杨桐、铃木编结品0604.91(X)273.魔芋精粉1212.9999274.果冻1704.9000275.糖渍红小豆2005.5120276.玉
19、米油粉2106.9090277.冰糖燕窝2106.9090278.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2603.00002.焦碳(煤制)2704.00103.长纤维石棉2524.0010 904.粗二甲苯270730005.氯化钠2501.00206.笆锯精矿2615.9090 107.破碎陶瓷2530.9099 908.生镖(ti)2617.10109.甲苯2707.200010.丙烷2711.120011.天然碳酸钠2530.9099 9012.未烧结铁钵矿砂(含 钵15%)2601.111013.未烧结铁钛矿砂(含锦2
20、5%)2602.000014.孔雀石砂(碱式碳酸铜)2603.000015.错矿砂2617.9090辰砂2617.901016动物骨灰2621.900017.凡士林2712.100018.彩色石蜡2712.200019.天然石英2506.100020.天然碳酸镁2519.100021.重烧镁(烧结镁氧矿)2519.902022.滑石(未破碎)2526.202023.滑石(已破碎)2526.202024.萤石2529.21(X)25.萤石2529.220026.稀土金属矿2530.902027.钻矿砂及其精2612.200028.锌矿砂及其精矿2608.000029.锡矿砂及其精矿2609.00
21、0030.鸨矿砂及其精矿2611.000031.主要含铝的矿灰2620.991032.无烟煤2701.1100 1033.炼焦烟煤2701.121034.褐煤2702.100035.制成型的褐煤2702.200036.石油原油2709.000037.车用汽油2710.111038.石脑油2710.112039.航空煤油2710.191140.灯用煤油2710.191241.轻柴油2710.192142.重柴油2710.1929 2043.涧滑油2710.199144.润滑脂2710.199245.润滑油基础油2710.199346.液化天然气2711.110047.微晶石蜡2712.90104
22、8.石油沥青2713.200049.乳化沥青2714.902050.电力2716.000051.水煤气2705.000052.蔡2707.400053.食用盐2501.0011第三节1.复合化学肥3101.0090 902.化学试剂(检测无机物用)3822.0090 003.咖啡香精3302.1010 004.牛奶香精3302.1010 005.百花香精3302.1010 006.香料增味剂3302.9000 007.香味增强剂3302.9000 008.香味增强剂(生产宠物沐浴液用)3302.9000 009.香味增强剂(生产香皂用)3302.9000 0010.硼酸三乙酯2919.9000
23、 0011.化学试剂(主要成分:(邻)氨基苯甲酸乙酯,瓶装)3822.0090 0012.化学试剂(主要成分:乙酰丙酮.盐酸,附于衬背上)3822.0010 0013.化学试剂(主要成分:磷酸盐,瓶装)3822,0090 0014.电解液3824.9090 9015.化学锲3824.9090 9016.保护剂3811.9000 0017.化学薄金3824.9090 9018.漂白影液3707.9010 0019.苯乙烯2902.500020.对苯二甲酸2917.361021.磷酸氢二铁3105.3000 9022.氯化钾3104.209023.氯化铝2818.200024.氧化睇2825.80
24、0025.人造刚玉2818.100026.仲鸨酸钱2841.801027.偏鹤酸钱2841.804028.二氧化鸽2825.901229.蓝色氧化钙2825.9019 1030.钙酸2825.901131.鸨酸钠2841.802032.鸽酸钙2841.803033.碳化鸨2849.902034.重水2845.100035.碳化硅2849.200036.粗制碳化硅3824.9090 1037.四氯化碳2903.1400 1038.1,1,1-三氯乙烷2903.1910 1039.三氯氟甲烷2903.4 KX)40.二氯二氟甲烷2903.420041.三氯三氟乙烷2903.4300 1042.N,
25、N-二(2-氯乙基)乙胺2921.193043.过磷酸钙3105.1000 9044.彩色摄影用胶卷(未曝光,长0.85米,宽35毫米)3702.54)045.乙酸乙酯2915.310046.硝酸钠3102.500047.过氧化钠2815.300048.医疗外科缝合用丝线3006.100049.止咳合剂3004.9090 9050.干冰2811.210051.凡士林擦手油3304.990052端气2804.21()053.重格酸钠2841.300054.重倍酸钾2841.500055.高钵酸钾2841.610056.铝酸镒2841.500()57.同钵酸钙2841.690058.高铁酸钾284
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