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海关总署公告2009年第64号――2009年中国―东盟自由贸易协定税率表(九)
3 2。5L&排气量≤3L，≤9座的小客车
9 2。5L&排气量≤3L的其他车辆
9 排气量≤1L的柴油型其他车辆
9 1L&排气量≤1。5L的柴油型其他车辆
1 2。5L&排气量≤3L的柴油型小轿车
2 2。5L&排气量≤3L的柴油型越野车
3 2。5L&排气量≤3L，≤9座的柴油型小客车
9 2。5L&排气量≤3L的柴油型其他车辆
1 3L&排气量≤4L的柴油型小轿车
2 3L&排气量≤4L的柴油型越野车
3 3L&排气量≤4L，≤9座的柴油型小客车
9 3L&排气量≤4L的柴油型其他车辆
1 排气量&4L的柴油型小轿车
2 排气量&4L的柴油型越野车
3 排气量&4L，≤9座的柴油型小客车
9 排气量&4L的柴油型其他车辆
0 装有压燃式内燃发动机的其他载人机动车辆
0 非公路用电动轮货运自卸车
0 其他非公路用货运自卸车
0 装有其他发动机的货车
1 最大起重重量≤50吨的全路面汽车起重车
2 50吨&最大起重重量≤100吨的全路面汽车起重车
3 最大起重重量&100吨的全路面汽车起重车
1 最大起重重量≤50吨的其他汽车起重车
2 50吨&最大起重重量≤100吨的其他汽车起重车
3 最大起重重量&100吨的其他汽车起重车
0 机动钻探车
0 装有云梯的救火车
0 其他机动救火车
0 机动混凝土搅拌车
0 无线电通信车
0 机动放射线检查车
0 机动环境监测车
0 机动医疗车
1 航空电源车（频率为400赫兹）
9 其他机动电源车
0 飞机加油车、调温车、除冰车
0 道路（包括跑道）扫雪车
0 石油测井车、压裂车、混沙车
0 其他特殊用途的机动车辆
0 非公路用货运自卸车底盘
0 大型客车底盘
0 汽车起重机底盘
0 其他机动车辆底盘
0 税号87。03所列车辆用车身（含驾驶室）
0 税号、。1093、。9020及。9030所列车辆用车身
0 其他车辆用车身（含驾驶室）
0 缓冲器（保险杠）及其零件
0 座椅安全带
1 汽车电动天窗
2 汽车手动天窗
3 发动机罩盖
5 行李箱盖（或背门）
7 翼子板（或叶子板）
9 车身的其他覆盖件
0 车身的未列名零部件
0 装在蹄片上的制动摩擦片
1 牵引车、拖拉机、非公路自卸车用防抱死制动系统（ABS）
1 牵引车、拖拉机用制动器及其零件
3 非公路自卸车用制动器及其零件
5 柴油型重型货车用制动器及其零件
6 特种车用制动器及其零件
0 牵引车、拖拉机用变速箱及零件
0 非公路自卸车用变速箱及零件
0 特种车用变速箱及零件
9 未列名机动车辆用变速箱及零件
1 牵引车、拖拉机用驱动桥及零件
3 非公路自卸车用驱动桥及零件
6 特种车用驱动桥及零件
1 牵引车、拖拉机用非驱动桥及零件
2 座位≥30客车用非驱动桥及零件
3 非公路自卸车用非驱动桥及零件
4 柴、汽油轻货车用非驱动桥及零件
5 柴油重型货车用非驱动桥及零件
6 特种车用非驱动桥及其零件
9 未列名机动车辆用非驱动桥及零件
0 牵引车及拖拉机用车轮及其零附件
0 大型客车用车轮及其零附件
0 非公路货运自卸车用车轮及其零件
0 中小型货车用车轮及其零件
0 大型货车用车轮及其零件
0 特种车用车轮及其零件
0 其他车辆用车轮及其零附件
0 税号87。03所列车辆用的悬挂减震器及零件
0 机动车辆用的其他悬挂减震器及零件
0 水箱散热器
0 机油冷却器
0 其他散热器及其零件
0 机动车辆的消声器及排气管及零件
0 牵引车、拖拉机用离合器及其零件
0 座位≥30客车用离合器及其零件
0 非公路自卸车用离合器及其零件
0 柴、汽油轻型货车用离合器及零件
0 总重≥14吨柴油货车离合器及零件
0 特种车用的离合器及其零件
0 未列名机动车辆用离合器及其零件
0 牵引车、拖拉机用转向盘、转向柱及转向器及零件
0 大型客车用转向盘、转向柱及转向器及零件
0 非公路自卸车用转向盘、转向柱及转向器及零件
0 柴、汽油轻货车用转向盘、转向柱及转向器及零件
0 柴油型重型货车用转向盘、转向柱及转向器及零件
0 特种车用转向盘、转向柱及转向器及零件
0 未列名机动车辆用转向盘、转向柱及转向器及零件
0 牵引车及拖拉机用其他零附件
1 税号及所列车辆用车架
9 大型客车用其他零附件
1 税号及所列车辆用车架
9 非公路货运自卸车用其他零附件
1 税号、、及所列车辆用车架
9 中小型货车用其他零附件
1 税号、及所列车辆用车架
9 总重≥14吨货车用其他零附件
0 特种车用其他零附件
1 其他税号所列车辆用车架
2 汽车传动轴
9 机动车辆用未列名零附件
0 短距离运输货物电动牵引车
0 其他电动短矩离运货车
0 短距离运输货物其他牵引车
0 其他非电动短矩离运货车
0 短距离运货车、站台牵引车用零件
0 坦克及其他机动装甲战斗车辆
0 坦克及其他机动装甲战斗车辆零件
0 汽油型微马力摩托车及脚踏两用车
0 装有往复式活塞发动机，气缸容量超过50毫升，但不超过100毫升的汽油型小马力摩托车及脚踏两用车
0 装有往复式活塞发动机，气缸容量超过100毫升，但不超过125毫升的汽油型小马力摩托车及脚踏两用车
0 装有往复式活塞发动机，气缸容量超过125毫升，但不超过150毫升的汽油型小马力摩托车及脚踏两用车
0 装有往复式活塞发动机，气缸容量超过150毫升，但不超过200毫升的汽油型小马力摩托车及脚踏两用车
0 装有往复式活塞发动机，气缸容量超过200毫升，但不超过250毫升的汽油型小马力摩托车及脚踏两用车
0 汽油型中小马力摩托车及脚踏两用车
0 汽油型中大马力摩托车及脚踏两用车
0 汽油型大马力摩托车及脚踏两用车
0 汽油型超大马力摩托车及类似车
0 电动的或电动助力的摩托车（包括机器脚踏两用车）
0 装有其他发动机的摩托车及边车
0 竞赛型自行车
0 山地自行车
1 16、18、20英寸自行车
9 其他越野自行车
1 ≤16英寸的未列名自行车
9 其他未列名自行车
0 其他非机动脚踏车
0 非机械驱动的残疾人用车
0 其他机动残疾人用车
0 摩托车及机动脚踏两用车用鞍座
0 摩托车其他零附件
0 残疾人车辆用零附件
0 非机动脚踏车车架、轮叉及其零件
0 非机动脚踏车轮圈及辐条
0 非机动脚踏车的轮毂
0 其他非机动脚踏车的飞轮
0 非机动脚踏车的制动器及其零件
0 非机动脚踏车的鞍座
0 非机动脚踏车脚蹬及其零件
0 非机动脚踏车曲柄、链轮及其零件
0 非机动脚踏车的其他零附件
0 婴孩车及其零件
0 供居住或野营用厢式挂车及半挂车
0 农用自装或自卸式挂车及半挂车
0 油罐挂车及半挂车
0 其他罐式挂车及半挂车
0 货柜挂车及半挂车
0 其他货运挂车及半挂车
0 其他未列名挂车及半挂车
0 其他未列名非机械驱动车辆
0 挂车、半挂车及非机动车用零件
0 滑翔机及悬挂滑翔机
0 汽球、飞艇及其他无动力航空器
0 空载重量≤2吨的直升机
0 2吨&空载重量≤7吨的直升机
0 空载重量&7吨的直升机
0 小型飞机及其他航空器
0 中型飞机及其他航空器
0 大型飞机及其他航空器
0 特大型飞机及其他航空器
0 航天器（包括卫星）及其运载工具
0 飞机等用推进器、水平旋翼及零件
0 飞机等用起落架及其零件
0 飞机及直升机的其他零件
0 降落伞及其零附件
0 航空器的发射装置及其零件等
0 空战模拟器及其零件
0 其他地面飞行训练器及其零件
0 非机动巡航船、游览船及各式渡船
0 其他机动货运船舶
0 非机动货运船舶及客货兼运船舶
0 机动捕鱼船
0 非机动捕鱼船
0 充气的娱乐或运动用快艇
0 娱乐或运动用其他船舶或快艇
0 拖轮及顶推船
0 浮动或潜水式钻探或生产平台
0 其他不以航行为主要功能的船舶
0 其他未列名的机动船舶
0 非机动船舶
0 未制成或不完整的船舶，包括船舶分段
0 其他浮动结构体
0 供拆卸的船舶及其他浮动结构体
0 光导纤维束及光缆
0 偏振材料制的片及板
0 隐形眼镜片
0 玻璃制变色镜片
1 玻璃制太阳镜片
9 玻璃制其他眼镜片
0 非玻璃材料制变色镜片
1 非玻璃材料制太阳镜片
9 非玻璃材料制其他眼镜片
0 彩色滤光片
0 其他光学元件
0 特殊用途照相机用物镜
0 缩微阅读机用物镜
1 单反相机镜头
9 其他照相机用镜头
0 其他照相机、投影仪等用物镜
0 摄影机或放映机用物镜
0 税号90。02未列名的其他物镜
0 照相机用滤色镜
0 其他光学仪器或装置滤色镜
0 照相机用未列名光学元件
0 其他光学仪器用未列名光学元件
0 塑料制眼镜架
0 非塑料材料制眼镜架
0 眼镜架零件
0 其他眼镜
0 双筒望远镜
0 天文望远镜及其他天文仪器
0 其他光学望远镜
0 天文望远镜及其他天文仪器用零件
0 其他望远镜零附件
0 电子分色机
0 其他制版照相机
0 特种用途的照相机
0 一次成相照相机
0 通过镜头取景的照相机
0 缩微照相机
0 使用胶片宽&35mm的其他照相机
0 其他照相机
0 激光照排设备
0 其他照相机
0 放电式（电子式）闪光灯装置
0 闪光灯泡、方形闪光灯及类似品
0 其他照相闪光灯装置
0 特种用途照相机的零附件
0 一次成像照相机的零附件
1 照相机自动调焦组件
2 其他照相机的快门组件
9 其他照相机的其他零附件
0 照相闪光灯装置及闪光灯泡的零件
0 胶片宽度&16mm的摄影机
0 胶片宽度≤16mm的高速电影摄影机
0 胶片宽≥16mm的其他电影摄影机
0 数字式放映机
0 电影摄影机用零附件
0 电影放映机用零附件
0 缩微阅读机
0 正射投影仪
0 其他影像投影仪
0 照片（电影片除外）放大机及缩片机
0 缩微阅读机的零附件
0 照片放大机及缩片机的零附件
0 其他影像投影仪的零附件
0 电影用胶卷的自动显影装置及设备
0 特种照相胶卷自动显影装置及设备
1 彩色胶卷用自动显影及设备
9 其他胶卷的自动显影装置及设备
0 负片显示器
1 电影用的洗印装置
2 特种照相用的洗印装置
9 其他照相用的洗印装置
0 银幕及其他投影屏幕
0 其他显微镜
0 武器用望远镜瞄准具及其他望远镜
0 光学门眼
0 液晶显示板
0 其他液晶装置及光学仪器
0 激光器、望远镜等装置的零附件
0 税号90。13所列其他货品的零附件
0 定向罗盘
0 自动驾驶仪
0 其他航空或航天导航仪器及装置（罗盘除外）
0 其他导航仪器及装置
0 自动驾驶仪用零件、附件
0 其他导航仪器及设备用零件、附件
0 经纬仪及视距仪
0 摄影测量用仪器及装置
0 其他大地测量仪器及装置
0 大地测量仪器及装置的零附件
0 感量为0。1mg或更精密的天平
0 0。1mg&感量≤50mg的天平
0 绘图台及绘图机，不论是否自动
0 千分尺、卡尺及量规
0 其他手用测量长度的器具
0 心电图记录仪
0 B型超声波诊断仪
1 彩色超声波诊断仪
9 其他超声扫描装置
0 核磁共振成象装置
0 闪烁摄影装置
0 病员监护仪
9 其他听力诊断装置
0 其他电气诊断装置
0 紫外线及红外线装置
0 管状金属针头
0 缝合用针
0 导管、插管及类似品
0 装有牙科设备的牙科用椅
0 牙科用其他仪器及器具
0 眼科用其他仪器及器具
0 血压测量仪器及器具
0 肾脏透析设备（人工肾）
0 透热疗法设备
0 输血设备
0 麻醉设备
0 宫内节育器
0 税号90。18中未列名的医疗仪器
0 按摩器具
0 机械疗法器具、心理功能测验装置
0 臭氧治疗器、氧气治疗器等器具
0 其他呼吸器具及防毒面具
0 矫形或骨折用器具
0 牙齿固定件
0 人造关节
0 其他人造的人体部分
0 助听器，不包括零附件
0 心脏起搏器，不包括零附件
0 税号90。21中未列名的矫形器具
0 X射线断层检查仪
0 其他牙科用x射线应用设备
0 其他医疗或兽医用x射线应用设备
0 低剂量x射线安全检查设备
0 其他非医疗用X射线设备
0 医疗用α、β、γ射线设备
0 其他非医疗用α、β、γ射线设备
0 X射线影像增强器
0 税号90。22所列其他设备及零件
0 专供示范的仪器、装置及模型
0 电子万能试验机
0 其他金属材料的试验用机器及器具
0 非金属材料的试验用机器及器具
0 各种材料的试验用机器零附件
0 可直接读数的液体温度计
0 非液体的工业用温度计及高温计
0 非液体的其他温度计、高温计
0 其他温度计、比重计、湿度计等仪器
0 比重计、温度计等类似仪器的零件
0 气体或烟雾分析仪
0 其他气量计
0 其他液量计
1 单相感应式电度表
2 三相感应式电度表
3 单相电子式（静止式）电度表
4 三相电子式（静止式）电度表
9 其他电度表
0 其他电量计
0 工业用计量仪表零附件
0 非工业用计量仪表零附件
0 车费计、里程计
0 产量计数器、步数计及类似仪表
0 车辆用速度计
0 其他速度计及转速表、频闪观测仪
0 转数计、车费计及类似仪表零件
0 离子射线的测量或检验仪器及装置
0 测试频率&300兆赫的通用示波器
0 其他阴极射线示波器
0 量程≤五位半的数字万用表，不带记录装置
0 其他不带记录装置的万用表
0 带记录装置的万用表
0 量程≤五位半的数字电流表、电压表，不带记录装置
0 不带记录装置的电阻测试仪
0 检测电压、电流及功率的其他仪器，不带记录装置
0 检测电压、电流、电阻或功率的其他仪器，带记录装置
0 电感及电容测试仪
0 其他电量的测量或检验仪器及装置
0 其他电感及电容测试仪
0 其他电量的测量或检验仪器及装置
0 税号90。30所属货品的零件及附件
0 机械零件平衡试验机
0 轮廓投影仪
0 光纤通信及光纤性能测试仪
0 坐标测量仪
1 超声波探伤检测仪
2 磁粉探伤检测仪
3 涡流探伤检测仪
9 其他无损探伤检测仪器（射线探伤仪除外）
0 未列名测量、检验仪器器具及机器
0 液压或气压的其他仪器及装置
0 非液压或气压的其他仪器及装置
0 自动调节或控制仪器零附件
0 90章未列名零附件
0 机械指示式的贵金属电子手表
0 光电显示式的贵金属电子手表
0 其他贵金属电子手表
0 自动上弦的贵金属机械手表
0 非自动上弦贵金属机械手表
0 贵金属电子怀表及其他电子表
0 贵金属机械怀表及其他机械表
0 机械指示式的其他电子手表
0 光电显示式的其他电子手表
0 其他电子手表
0 其他自动上弦的机械手表
0 其他非自动上弦的机械手表
0 电力驱动的电子怀表及其他电子表
0 其他机械怀表、秒表及其他表
0 以表芯装成的电子钟
0 以表芯装成的机械钟
0 仪表板钟及车辆船舶等用的类似钟
0 电子闹钟
0 机械闹钟
0 电子挂钟
0 机械挂钟
0 电子天文钟
0 其他电子钟
0 其他机械钟
0 考勤钟、时刻记录器
0 其他时间记录器及其他类似装置
0 定时开关
0 已组装的机械指示式完整电子表芯
0 已组装的光电显示式完整电子表芯
0 其他已组装的完整电子表芯
0 已组装的自动上弦完整表芯
0 已组装表面≤33。8mm机械完整表芯
0 其他已组装完整机槭表芯
0 已组装的电子完整闹钟芯
0 已组装的其他完整电子钟芯
0 已组装的完整机械钟芯
0 未组装的完整表机芯
0 已组装的不完整表机芯
0 未组装的不完整表机芯
0 未组装的完整的钟机芯
0 不完整的钟机芯
0 贵金属或包贵金属制的表壳
0 贱金属制的表壳
0 非金属制的表壳
0 表壳的零件
0 钟壳零件
0 贵金属或包贵金属制的表带及零件
0 贱金属制的表带及其零件
0 非金属制的表带及其零件
0 钟、表的发条
0 钟、表的宝石轴承
0 钟面或表面
0 钟、表的夹板及横担（过桥）
0 钟、表的其他零件
0 竖式钢琴
0 其他钢琴
0 弓弦乐器
0 其他弦乐器
0 铜管乐器
0 键盘管风琴、簧风琴及类似乐器
0 手风琴及类似乐器
0 其他管乐器
0 打击乐器
0 通过电产生或扩大声音的键盘乐器
0 其他通过电产生或扩大声音的乐器
0 92章未列名的其他乐器
0 乐器用的弦
0 钢琴的零附件
0 编号9202所列乐器的零附件
0 编号9207所列乐器的零附件
0 节拍器、音叉及定音管
0 百音盒的机械装置
0 本章其他编号未列名的乐器零件
0 自动推进的火炮武器
0 其他火炮武器
0 火箭发射装置、火焰喷射器等
0 其他军用武器
0 左轮手枪及其他手枪
0 其他运动、狩猎或打靶用滑膛枪
0 其他运动、狩猎或打靶用步枪
0 其他火器及类似装置
0 其他武器（如弹簧枪、气枪、警棍等）
0 左轮手枪或其他手枪的零件及附件
0 滑膛枪筒
0 滑膛枪或步枪用其他零件及附件
0 军用武器的零附件
0 其他武器的零附件
0 猎枪弹的零件及气枪弹丸
0 接机或类似工具用子弹及其零件
0 其他子弹及其零件
0 其他弹药和射弹及其零件
0 剑、刀、长矛和类似的武器及其零件
0 弹簧床垫
0 海绵橡胶或泡沫塑料制褥垫
0 其他材料制褥垫
0 羽毛或羽绒填充的睡袋
0 其他睡袋
0 羽绒或羽毛填充的寝具及类似品
0 兽毛填充的寝具及类似品
0 丝棉填充的寝具及类似品
0 化纤棉填充的寝具及类似品
0 其他材料制的寝具及类似品
0 枝形吊灯
0 电气台灯、床头灯、落地灯
0 圣诞树用的成套灯具
0 其他电灯及照明装置
0 非电气灯具及照明装置
0 发光标志、发光铭牌及类似品
0 税号94。05所列物品的玻璃制零件
0 税号94。05所列物品的塑料制零件
0 税号94。05所列物品其他材料制零件
0 活动房屋
0 滑雪屐扣件（滑雪屐带）
0 其他滑雪用具
0 其他水上运动用具
0 完整的高尔夫球棍
0 高尔夫球
0 其他高尔夫球用具
0 其他乒乓球运动用品及器械
0 草地网球拍
0 其他网球拍、羽毛球拍或类似球拍
0 草地网球
0 篮球、足球、排球
0 其他可充气的球
0 健身及康复器械
0 一般的体育活动、体操或竞技用品
0 其他未列名的95章用品及设备
0 其他钓鱼用品
0 流动马戏团及流动动物园
0 其他旋转木马、秋千等游乐场娱乐设备
0 已加工的兽牙及其制品
0 其他已加工动物质雕刻料及其制品
0 装药用胶囊
0 已加工植物或矿物质雕刻料及制品
0 用枝条或其他植物材料捆扎成的帚
0 牙刷，包括齿板刷
0 剃须刷、发刷、睫毛刷等人体化妆用刷
0 化妆用的类似笔
1 猪鬃制漆刷及类似刷
9 其他材料制漆刷及类似刷
0 油漆块垫及滚筒
1 作为机器、器具零件的金属丝刷
9 作为车辆零件的金属丝刷
1 作为机器、器具零件的其他刷
9 作为车辆零件的其他刷
0 其他帚、刷、拖把及其他毛掸
0 手用粗筛、细筛
0 个人梳妆、缝纫等用成套旅行用品
0 揿扣及其零件
0 塑料制钮扣，未用纺织材料包裹
0 金属制钮扣，未用纺织材料包裹
0 其他钮扣
0 钮扣芯及钮扣的其他零件
0 装有贱金属齿的拉链
0 其他拉链
0 拉链零件
0 毡尖和其他渗水式笔尖笔及唛头笔
0 墨汁画笔
0 自来水笔
0 其他钢笔
0 活动铅笔
0 含有≥两种笔的成套货品
0 圆珠笔芯
0 钢笔头及笔尖粒
0 机器、仪器用笔
0 蜡纸铁笔、钢笔杆、铅笔杆等
0 其他笔零件
0 颜色铅笔
0 铅笔芯，黑的或其他颜色的
0 蜡笔、图画碳笔、书写或绘画用粉笔
0 具有书写或绘画面的石板、黑板
0 手用日期戳、封缄戳、编号戳及类似印戳
0 打字机色带或类似色带
0 一次性袖珍气体打火机
0 可充气袖珍气体打火机
0 其他打火器
0 打火机及打火器零件
0 烟斗及烟斗头
0 烟嘴及其零件
0 硬质橡胶或塑料制梳子、发夹及类似品
0 其他材料制梳子、发夹及类似品
0 其他发夹、卷发器等及其零件
0 香水喷雾器或类似的化妆用喷雾器
0 施敷脂粉或化妆品用粉扑及粉拍
0 保温瓶及零件
0 其他真空容器及零件
0 裁缝用人体模型及其他人体模型
0 手绘油画、粉画及其他画的原件
0 手绘油画、粉画及其他画的复制品
0 拼贴画及类似装饰板
0 雕版画、印制画、石印画的原本
0 各种材料制的雕塑品原件
0 使用或未使用的，邮票
0 其他使用或未使用的邮票、印花税票及类似票证
注1：①完税价格不高于2000美元/台：30%；完税价格高于2000美元/台：3％，加4374元
②完税价格不高于2000美元/台：5%；完税价格高于2000美元/台：3％，加324元
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