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HS 2012 版工業產品 ( 第 25 章 -97 章 ) 修正簡介

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HS 2012 版工業產品 ( 第 25 章 -97 章 ) 修正簡介. 報告人:財政部關政司范姜群青 時間: 101 年 5 月. 1. 1. 1. 簡報大綱. HS 第 25 章 -97 章修正幅度簡介 修正目的及方式 ( 舉例說明 ) 稅則分類轉換對照 ( 舉例說明 ) 稅則稅率轉換組配 ( 舉例說明 ) 研擬稅則修正草案 ( 舉例說明 ). 2. 2. 2. HS 每 4-6 年修正目的. 確保 HS 實施與執行統一 維持 HS 與現行貿易型態、貨品 ( 科技 ) 發展並進 提供 HS 使用者之需要. 3. - PowerPoint PPT Presentation

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  • ****HS 2012(25-97)1015

  • ****HS25-97()()()()

  • **HS4-6HSHS()HS

  • **HS 2012 ()()()()

  • ****HS 2012(25-97)263132-353639-404345-4649-555759-6066-6769-70727578-81838688-8997373041-424761719294862527-28384448565862-656873-747682848791939596236293785904

  • ***(1)HS 201225.28 2528.00-()(H3BO3)85%HS 200725.28-()(H3BO3)85%2528.10-() 2528.90-

  • ***(68)

    HS 2012HS 20072528.00()(H3BO3)85%2528.10() 2528.902528.00.00()()(H3BO3)85% 2528.10.00()() 2528.90.00()()(H3BO3)85%

  • ***

    2528()()(H3BO3)85% 2528()(H3BO3)85%252800()()25280000()()(252810)252810() (25281000)25281000()(252890)252890(25289000)25289000()(H3BO3)85%

  • ***2710.20(2)HS 201227.10-702710.1-70 2710.12- 2710.19-2710.20-70 HS 200727.10-702710.1-70

    2710.11- 2710.19-

  • ***27HS 201227271012210ASTM D8690% 2710() HS 200727271011210ASTM D8690%

  • ***HS-2710HS 2012HS-27.10 (I)(A)(B)(C)(D)(D)707038.26 HS 2007HS-27.10 (I)(A)(B)(C)

  • ***(6)

    HS 2012HS 20072710.12- ex2710.11- 2710.19-

    2710.20-70 ex2710.19-

    ex2710.11- ex2710.19-

  • ***(8)

    HS 2012HS 20072710.12.10-(0%)2710.12.20-(0%)2710.12.30-(0%)2710.12.90-(3.5%) 2710.11.10-(0%) 2710.11.91-(0%) 2710.11.92-(0%)ex2710.11.99-(3.5%)2710.19.11-(0%)2710.19.19-(2.5%)2710.19.39-(0%)2710.19.49-(3.5%)2710.19.51-70(0%)2710.19.52-70 (3.5%)2710.19.90-2710(3.5%)ex2710.19.11-(0%)ex2710.19.19-(2.5%)ex2710.19.39-(0%)ex2710.19.49-(3.5%)ex2710.19.51-70 (0%)ex2710.19.52-70 (3.5%)ex2710.19.90-2710(3.5%)

  • ***(8)()()

    HS 2012HS 20072710.20.10-(3.5%)ex2710.11.99-(3.5%)2710.20.21-(0%)2710.20.29-(2.5%)ex2710.19.11-(0%)

    ex2710.19.19-(2.5%)2710.20.30-(0%)ex2710.19.39-(0%)2710.20.40-(0%)ex2710.19.49-(0%)2710.20.90-2710(3.5%)ex2710.19.51-70 (3.5%)ex2710.19.52-70 (3.5%)ex2710.19.90-2710(3.5%)

  • **(8)()()

    HS 2012HS 20072710.20.00-70(2 %?)ex2710.11.99-(3.5%)ex2710.19.11-(0%)ex2710.19.19-(2.5%)ex2710.19.39-(0%)ex2710.19.49-(0%)ex2710.19.51-70 (3.5%)ex2710.19.52-70 (3.5%)ex2710.19.90-2710(3.5%)

  • **()2908.92(3)HS 20122908-2908.1-2908.11-ISO2908.19-2908.9-:2908.91-ISO2908.92-4,6---(DNOC (ISO))2908.99-

    HS 20072908-2908.1-2908.11-ISO2908.19-2908.9-:2908.91-ISO2908.99-*

  • **(68)*

    HS 2012HS 20072908.92-4,6---(DNOC (ISO))ex2908.99-2908.99-ex2908.99-2908.92.00-4,6---(DNOC (ISO))(5%)ex2908.99.00-(5%)2908.99.00-(5%)ex2908.99.00-(5%)

  • **2912.30(4)HS 20122912-2912.1-2912.2-

    2942.4-2942.41-432942.42-342942.49-

    HS 20072912-2912.1-2912.2-2912.30-2942.4-2942.41-432942.42-342942.49-

    *

  • **(68)()*

    HS 2012HS 20072912.49-2912.30-2912.49-2912.49.00-(2.5%) (ECFA)2912.30.00-(2.5%)2912.49.10-(2.5%)2912.49.90-(2.5%)(ECFA)

  • **(68)()

    HS 2012HS 20072912.49-2912.30-2912.49-2912.49.10-(2.5%)2912.49.20-(2.5%)2912.49.90-(2.5%) (ECFA)2912.49.10-(2.5%)2912.30.00-(2.5%)2912.49.90-(2.5%) (ECFA)

  • **()*

    (291230)291230(29123000)2912300029124()29124(29124910)291249102.5%(29124990,ECFA)291249902.5%

    29124900(,ECFA)2.5%2.5%

  • **()

    (291230)291230(29123000)2912300029124()2912429124920()2.5%

  • **()(5)HS 20122916-2916.1-2916.11-2916.12-2916.13-2916.14-2916.15-2916.16-(ISO)2916.19-2916.20-2916.3-2916.31-2916.32-2916.34-2916.39-

    HS 20072916-2916.1-2916.11-2916.12-2916.13-2916.14-2916.15-2916.19-2916.20-2916.3-2916.31-2916.32-2916.34-2916.35-2916.36-(ISO)2916.39-*

  • **(68)*

    HS 2012HS 20072916.16-(ISO)2916.36-(ISO)2916.16.00-(ISO) (5%)2916.36.00-(ISO) (5%)2916.39-2916.35-2916.39-2916.39.11-3-2-()2916.35.10-()2916.35.20-3-()2916.35.30-()2916.35.40-2-()2916.39.19-(2.5%)2916.35.90-(2.5%)

    2916.39.20-(3.5%)2913.39.10-(3.5%)2916.39.90-(5%)2916.39.90-(5%)

  • ***

    291616()(ISO)29161600()(ISO)2.5%(291635)291635(29163510)29163510(29163520)291635203-(29163530)29163530(29163540)291635402-(29163590)291635902.5%(291636)291636(ISO)(29163600)29163600(ISO)2.5%(29163910)291639103.5%29163911()3-2-29163919()2.5%29163920()3.5%

  • ***()(6)HS 201229.31-2931.10-2931.20-2931.90-

    2932.20-HS 200729.31 2931.00-

    2932.2-2932.21-2932.29-*

  • ***(6)

    HS 2012HS 20072931.10-2931.20-2931.90-ex2931.00--ex2931.00--ex2931.00--2932.20-2932.21-2932.29-

  • ***(8)

    HS 2012HS 20072931.10.00-(5%)ex2931.00.90-(5%)2931.20.10-(0%)2931.20.90-(4%) 2931.00.23-(0%)ex2931.00.29-(4%)2931.90.11-(5%)2931.90.19-(5%)2931.90.21-(2.5%)2931.90.22-(2.5%)2931.90.29-(4%)2931.90.40-(5%)2931.90.51-(2.5%)2931.90.59-(2.5%)2931.90.90-(5%) 2931.00.11-(5%) 2931.00.19-(5%) 2931.00.21-(2.5%) 2931.00.22-(2.5%)ex2931.00.29-(4%) 2931.00.40-(5%) 2931.00.51- (2.5%) 2931.00.59-(2.5%)ex2931.00.90-(5%)2932.20.10-(5%)2932.20.90-(5%)2932.21.10-(5%)2932.21.20-(5%)2932.29.00-(5%)

  • ***3002.10-(7)HS 201230.02-3002.10-3002.20-3002.30-3002.90-

    HS 200730.02-3002.10-3002.20-3002.30-3002.90-*

  • ***30-3002HS 2012303002(2937)(MABS) (IFN)(TNF)(GF)(CSF) HS 2007303002(MABS)

  • **29HS 201229()()28()3002; () (31023105)() HS 200729()()28()(31023105)()

  • ****(6)

    HS 2012HS 20073002.10- ex2925.29-ex2933.29-ex2934.99-ex2937.90-ex3002.10-ex3002.20-ex3002.90-ex3907.20-3002.20-ex3002.20-3002.90-ex2933.29-ex3002.10-ex3002.90-

  • ***(8)

    HS 2012HS 20073002.10.00()ex2925.29.00-(3.5%)ex2933.29.00-(3.5%)ex2934.99.90-(3.5%)ex2937.90.00-() 3002.10.11-() 3002.10.19-() 3002.10.20-() 3002.10.30-() 3002.10.40-()ex3002.10.90-,()ex3002.20.00-()ex3002.90.90-;;()()ex3907.20.90-,(2.5%)

  • ***(8)()

    HS 2012HS 20073002.20.00-()ex3002.20.00-()

    3002.90.10-()

    3002.90.90-;;()()3002.90.10-()

    ex2933.29.00-(3.5%)ex3002.10.90-,()ex3002.90.90-;;()()

  • ***(8)HS 20123702.5-3702.52-16

    3702.9-3702.96--35303902.97--35303902.98-35HS 20073702.5-3702.51-16143702.52-1614

    3702.9-3702.91-163702.93-1635303702.94-1635303702.95-35

    *

  • ****(6)

    HS 2012HS 20073702.52-163702.51-16143702.52-16143702.96-3530ex3702.91-16 3702.93-1635303702.97-3530ex3702.91-16 3702.94-1635303702.98-353702.95-35

  • ***(8)

    HS 2012HS 20073702.52.00-,16,()3702.51.00-,1614,()3702.52.10-,1614()3702.52.90-,1614,()3702.96.00-,3530,()ex3702.91.00-,16,()3702.93.10-,163530()3702.93.90-,16,3530,()3702.97.00-,3530,()ex3702.91.00-,16,()3702.94.10-,163530()3702.94.90-,16,3530,()3702.98.00-,35,()3702.95.00-,35,()

  • ***38.26 (9)HS 201238.26 3826.00-,,70%HS 2007*

  • *** 38-HS 20123826()

    HS 2007*

  • ***(68)*

    HS 2012HS 20073824-

    3824.90.99- (5%)ex3824-

    ex3824.90.99-(5%)38.26 3826.00-,,70%

    3826.00.00-,,70%(5%)ex3824.90-

    ex3824.90.99-(5%)

  • ***

    3826(),,70%382600(),,70%

    38260000(),,70%5%

  • ***4401.31(10)HS 20124401.3-4401.31-4401.39-

    HS 20074401.30-

    *

  • ***44HS 2012444401.31 325100 HS 200744

    :

  • ***(68)

    HS 2012HS 20074401.31-

    4401.39-ex4401.30-ex4401.30-4401.31.00-()4401.39.00-()ex4401.30.00-()()ex4401.30.00-()()

  • ***

    (4401.30)4401.30(4401.30.00)4401.30.00()

    4401.31()4401.31.00()4401.39()4401.39.00()()

  • ***(11)HS 20124706.93-

    HS 20074706.93-

    *

  • ***

    4706.93()4706.934706.93.00()4706.93.00

  • *** (12) HS 20124808.10-4808.40-4808.90-

    4814.20-4814.90-HS 20074808.10-4808.20-4808.30-4808.90-

    4814.10-4814.20-4814.90-*( ingrain paper)

  • ****(6)

    HS 2012HS 20074808.40-4808.20-4808.30-4814.90-4814.10-4814.90-

  • ***(8)

    HS 2012HS 20074808.40.004803()4808.20.004803()4808.30.004803()4814.90.004814()4814.10.00-()4814.90.10-()4814.90.20-()4814.90.30-()4814.90.90-()

  • ***(13) HS 20125801.2-5801.26-5801.27-

    5801.3-5801.36-5801.37-HS 20075801.2-5801.24-5801.25-5801.26-

    5801.3-5801.34-5801.35-5801.36-*

  • ****(68)

    HS 2012HS 20075801.27-5801.24-5801.25-5801.27.10(10%)5801.27.20(8%)5801.24.00(10%)5801.25.00(8%)5801.37-5801.34-5801.35-5801.37.10(10%)5801.37.20(8%)5801.34.00(10%)5801.35.00(8%)

  • ***

    (580124)580124(58012400)5801240010%(580125)580125(58012500)580125008%580127 ()58012710()10%58012720()8%(580134)580134(58013400)5801340010%(580135)580135(58013500)580135008%580137()58013710()10%58013720()8%

  • ***(14) HS 20126211.4-

    6211.42-6211.43-6211.49-

    6306.90-HS 20076211.4-6211.41-6211.42-6211.43-6211.49-

    6309.9-6306.91-6306.99-*

  • ***(68)

    HS 2012HS 20076211.49-6211.41-6211.49-6211.49.10-6211.49.20-(12%)6211.49.90-6211.49.10-6211.41.00-(12%)6211.49.90-6306.90-6306.91-6306.99-6306.90.10-(12%)6306.90.20-(12.5%)6306.90.30-(12%)6306.90.90-(12%)6306.91.00-(12%)6306.99.10-(12.5%)6306.99.20-(12%)6306.99.90-(12%)

  • ***

    (621141)621141(62114100)6211410012%62114920()12%(63069)63069630690()63069010()12%63069020()12.5%63069030()12%63069090()12%(630691)630691(63069100)6306910012%(630699)630699(63069910)6306991012.5%(63069920)6306992012%(63069990)6306999012%

  • ***(15) HS 201264.06-6406.10-6406.20-6406.90-

    65.05 6505.00-HS 200764.06-6406.10-6406.20-6406.9-6406.91-6406.99-

    6505-6505.10-6505.90-*

  • ***(68)

    HS 2012HS 20076406.90-6406.91-6406.99-6406.90.10-(2%)6406.90.21-(2%)6406.90.29-(2%)6406.90.31-(2%)6406.90.39-(2%)6406.99.11-(2%)6406.91.90-(2%)6406.99.90-(2%)6406.91.10-(2%)6406.99.19-(2%)6505.00-;6505.10-6505.90-6505.00.10-(10%)6505.10.10-(10%)6505.10.20-(10%)6505.10.30-(10%)6505.10.90-(10%)

  • ***(8)()

    HS 2012HS 20076505.00.21-(10%)6505.00.22-(10%)6505.00.23-(10%)6505.00.24-(10%)6505.00.30-(10%)6505.00.40-6501(10%)6505.00.90-6505(10%)6505.90.11-(10%)6505.90.12-(10%)6505.90.13-(10%)6505.90.19-(10%)6505.90.20-(10%)6505.90.30-6501(10%)6505.90.90-6505(10%)

  • *** (16) HS 201268.11-6811.40-6811.8-6811.81-6811.82-

    6811.89-

    HS 200768.11-6811.40-6811.8-6811.81-6811.82-6811.83-6811.89-*

  • ***(68)

    HS 2012HS 20076811.89-6811.83-6811.89-6811.89.10-(10%)

    6811.89.90- (5%)6811.83.00- (10%)

    6811.89.00- (5%)

  • ***(17)HS 201273.19-7319.40-7319.90-

    74.18-7418.10-HS 200773.19-7319.20-7319.30-7319.90-

    74.18-7418.1-7418.11-7418.19-* scouring padspot scourersSafety pinsOther pins

  • ***(68)

    HS 2012HS 20077319.40-7319.20-7319.30-7319.40.00-(10%)7319.20.00-(10%)7319.30.00-(10%)7418.10-7418.11-7418.19-7418.10.00- (5%)7418.11.00-(5%)7418.19.10-(5%)7418.19.20-(5%)7418.19.90-(5%)

  • ***(18)HS 20127615-7615.10-

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  • ***(68)

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  • ***(19)HS 201282.01-8201.10

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  • ***(68)

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    8201.90.00- (7.5%)

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  • ****(6)

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  • **(8)()

    HS 2012HS 20078452.90.10 (5%)8452.40.10 (5%)8452.90.20 (2.5%)8452.40.20 (2.5%)8452.90.90 (2.5%) (ECFA)8452.90.00 (2.5%) (ECFA)

  • ****()

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    8452.90.90()(ECFA)2.5%

  • **()

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    84529020()2.5%84529090()(ECFA) 2.5%

  • ****8456-(21)HS 20128456 HS 20078456

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    *

  • ***HS-84.56-HH233,0004,000bars

  • ***()

  • **(68)()

    HS 2012HS 20078456.90- 8456.90-ex8479.89-8466.93-84568461 8466.93-84568461ex8479.90-8456.90.20-(4%) (ECFA) ex8479.89.90-8479(4%) (ECFA)8466.93.00-84568461(2.5%)(ECFA) 8466.93.00-84568461(2.5%)ex8479.90.90-8479(2.5%)(ECFA)

  • ****(68)()

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  • ****()

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  • **()

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  • ****() (22)HS 20128479.7-()8479.71-8479.72-

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  • ****(68)

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  • ***(23)HS 20128540.7-8540.71-

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    *

  • ***(68)*

    HS 2012HS 20078540.79-8540.72-8540.79-8540.79.00-(1%)8540.72.00-(1%)8540.79.00-(1%)

  • ***(24)HS 201290.08-(Enlargers)(Reducers)9008.50-(Projectors)

    9008.90-HS 200790.08-(Enlargers)(Reducers)9008.10-(Slide projectors)9008.20-9008.30-(Other image projectors) 9008.40-9008.90-*

  • ***(68)*

    HS 2012HS 20079008.50-9008.10-9008.20-9008.30-9008.40-9008.50.10-(5%)

    9008.10.00-(5%)9008.30.00-(5%)9008.40.10-(5%)9008.50.20-(3.4%)9008.20.00-(3.4%)9008.50.90-(3.4%)9008.40.90-(3.4%)

  • ***(25)HS 20129109-9109.10-

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    HS 20079109-9109.1-9109.11-9109.19-

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  • ***(68)*

    HS 2012HS 20079109.10-9109.11-9109.19-9109.10.00-(5%)9109.11.00-(5%)9109.19.00-(5%)

  • ***(26)HS 20129301.10-

    9305.20-9303HS 20079301.1-9301.11-9301.19-

    9305.2-93039305.21-9305.29-*

  • ***(68)*

    HS 2012HS 20079301.10-9301.11-9301.19-9301.10.00-()9301.11.00-()9301.19.00-()9305.20-93039305.21-9305.29-9305.20.10-(5%)9305.20.90-9303()9305.21.00-(5%)9305.29.00-9303()

  • ***9504.50(27)HS 201295.04-9504.20-9504.30-9504.50-9504.309504.90-HS 200795.04-9504.10-9504.20-9504.30-9504.90-*

  • ***9504.50HS 2012959504.50()()9504.30HS 2007*

  • ****(68)

    HS 2012HS 20079504.20-9504.20-9504.20.00-()9504.20.00-()9504.30-9504.30-9504.30.10-()9504.30.90-()9504.30.10-()9504.30.90-()9504.50-9504.30 9504.10-ex9504.90-9504.50.00-9504.30() 9504.10.00-()ex9504.90.90-()9504.90-ex9504.90-9504.90.10-()9504.90.90-() 9504.90.10-()ex9504.90.90-()

  • ****

    95.04()95.04(9504.10) 9504.10(9504.10.00)9504.10.009504.30()9504.309504.30.10()9504.30.109504.30.90()9504.30.909504.509504.50.009504.90.10()()9504.90.10()9504.90.90()9504.90.90

  • ***()9619.00(28)HS 20129619 9619.00-

    ()-sanitary towels (pads)-tampons-napkins and napkin liners-diapers

    HS 20074818.40-5601.10-39616263*

  • **4856HS 201248()95 ()96()(

    56()()9619()

    HS 200748()9596

    56()

  • **6162HS 2012616111()86()6111

    626209()86()6209HS 2007616111()86()6111

    626209()86()6209

  • **11HS 201211()()()96()()()HS 200711()()()96()

  • *HS-9619()()()abc

  • ***(6)*

    HS 2012HS 20079619.00ex3926.20-(ex3926.90-(39013914) 4818.40- 5601.10-ex6108.21-()ex6108.22-ex6108.29-ex6111.20-()ex6111.30-ex6111.90-ex6113.00-590359065907ex6208.91-()ex6208.92-ex6208.99-ex6209.20-()ex6209.30-ex6209.90-ex6210.50-ex6307.90-()

  • ***(8)*

    HS 2012HS 20079619.00.11 (),

    9619.00.12 ()(),4818.40.10 ()

    4818.40.20 ()9619.00.20 (10%)(),5601.10.00 (10%)

  • ***(8)()*

    HS 2012HS 20079619.00.30(),(11%)ex6108.21.00-,(12%)ex6108.22.00-,(12%)ex6108.29.10-,(12%)ex6108.29.90-,(12%)ex6111.20.00-,(12%)ex6111.30.00-,(12%)ex6111.90.10-,(12%)ex6111.90.20-,(12%)ex6111.90.30-,(12%)ex6111.90.90-,(12%)ex6113.00.00-590359065907(12%)ex6208.91.00-(10.5%)ex6208.92.00-(12%)

  • ***(8)()*

    HS 2012HS 2007

    11.34%=()x()/()

    =10%=10%=11.85%

    ex6208.99.10-(12%)ex6208.99.90-(12%)ex6209.20.00-(12%)ex6209.30.00-(12%)ex6209.90.10-(12%)ex6209.90.20-(12%)ex6209.90.30-(12%)ex6209.90.90-(12%)ex6210.50.00-(12%)ex6307.90.90-(10%)9619.00.90(),(5%)ex3926.20.00((5%)ex3926.90.9039013914(5%)

  • ***

    (4818.40.10)4818.40.10(4818.40.20)4818.40.20(5601.10.00)5601.10.0010%9619.00.11(),

    9619.00.12()(),9619.00.20()(),10%

    9619.00.30()(),11%9619.00.90()(),5%

  • **HS 2012WCOhttp://www.wcoomd.org/home_hsnomenclature_2012.htm

  • ****

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