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 Classification Table of Import goods of China

 

税号

Tax number

物品类别

Category

范围

Range

税率

Tax Rate

01000000

食品、饮料

FoodsBeverages

食品:包括水产品、乳制品、糖制品、调味品,燕窝、冬虫夏草、高丽参、红参、西洋参,人参、鹿茸、阿胶、奶粉及其他保健品、补品等;

饮料:包括茶叶、咖啡等其他非酒精类饮料。

 

Foods: including sea food, dairy products, sugar products, spices, cubilose, cordyceps, Korean ginseng, red ginseng, American ginseng, ginseng, antler, donkey-hide gelatin, milk powder and other health care products, supplements, etc.;

Beverages: including tea, coffee and other non-alcoholic drinks.

10%

02000000

liquor

包括啤酒、葡萄酒(香槟酒)、黄酒、果酒、清酒、米酒、白兰地、威士忌、伏特加、朗姆酒、金酒、白酒、药酒、保健酒、鸡尾酒、利口酒、龙舌蓝、柯迪尔酒、梅子酒等用粮食、水果等含淀粉或糖的物质发酵或配制而制成的含乙醇的酒精饮料。

 

Including beer, wine (champagne), yellow rice wine, fruit wine, sake, rice wine, brandy, whiskey, vodka, rum, gin, white spirit, medicinal wine , health wine, cocktail, liqueur, tequila,  cordials and prune brandy, etc.

Made from food, fruit or other materials contain starch and sugar fermentation or alcoholic beverages contain ethanol.

50%

03000000

烟草

Tobacco

包括卷烟、雪茄烟、烟丝、烟叶、碎烟、烟梗、烟末等。

Including cigarettes, cigars, cut tobacco, tobacco leaf, crushed tobacco, tobacco stalk, tobacco smalls, etc.

50%

04000000

纺织品及其制成品

Textiles and Textile finished products

衣着:包括外衣、外裤、内衣裤、衬衫/T恤衫、其他衣着等;

配饰:包括帽子、丝巾、头巾、围巾、领带、腰带、手套、袜子、手帕等;

家纺用品:包括毛毯、被子、枕头、床罩、睡袋、幔帐等;

其他:包括毛巾、浴巾、桌布、窗帘、地毯等。

Clothing: including outwear, pants, underwear, shirt/T-shirt and other clothes, etc.;

Accessories: including hats, silk scarves, headscarves, scarves, ties, belts, gloves, socks, handkerchiefs, etc.;

Home textile products: including blankets, quilts, pillow, bedspread, sleeping bags, curtains, etc.;

Other: including towel, bath towel, tablecloth, curtain, carpet, etc.

20%

05000000

皮革服装及配饰

Leather clothing and accessories

 包括各式皮革服装及皮质配饰。

Including all kinds of leather garments and leather accessories.

10%

06000000

箱包及鞋靴

Bags and Shoes

箱:包括各种材质的箱子;

挎包、背包、提包:包括各种材质的挎包、背包、提包;

钱包、钥匙包:包括各种材质的钱包、钥匙包、卡片包;

其他:包括化妆包、包装袋(盒、箱)等。

Luggage: including all kinds of luggage;

Shoulder bag, backpack, handbag, including all kinds of handbags, backpacks, handbags;

Purse, key bag, including all kinds of wallets, key bag, card bag;

Other: including cosmetic bag, packaging (box, case), etc.

10%

鞋靴:包括皮鞋、皮靴、运动鞋、其他鞋靴等。

Shoes: including leather shoes, leather boots, athletic shoes and other shoes, etc.

07000000

表、钟及其配件、附件

Watches and accessories

高档手表:审定价格在人民币10000元及以上的手表。

Luxury Watch: The price is above RMB 10000.

30%

表:包括高档手表外其他各种表;

钟:包括座钟、挂钟、台钟、落地钟等;

配件附件:包括各种表、钟的配件、附件。

 

Watch: including other various watches except luxury watches;

Clock: including desk clock, wall clock, table clock, grandfather clock, etc;

Accessories: including all kinds of watches and clocks and accessories.

20%

08000000

金、银、珠宝及其制品、艺术品、收藏品

Gold, silver, jewelries, art works and 
Collectibles

包括金、银、珠宝及其制品,艺术品、收藏品。

 

Including Gold, Silver, jewelries, art works and collectibles.

10%

09000000

化妆品

Cosmetics

芳香类化妆品:包括各种香水、香体棒、止汗露、走珠香露等;

清洁/护理类化妆品:洗面奶(乳、皂)、洁面霜(露、蜜、粉、者哩)、卸妆水(乳、膏、液、油)、鼻贴膜、去黑头膏(液)、剃须膏(泡沫)、洗甲液,面霜、眼霜、日霜、晚霜、冷霜、防晒霜、祛斑霜、护肤膏(霜、露、乳液、喷雾)、磨砂膏、按摩膏、精油、化妆水(含爽肤水、柔肤水、紧肤水、护肤水、收缩水)、须后水、隔离霜、面膜、面膜膏(粉)、眼膜、颈膜、护手霜、护甲水(霜、油)、指甲硬化剂、润唇膏、去角质膏(粉)、发乳、发油、发蜡、焗油膏、花露水、痱子粉、爽身粉等;

美容/修饰类化妆品:包括粉底、粉饼、胭脂、眼影、眼线笔(液)、眉笔、睫毛膏(液)、唇膏、唇彩、唇线笔、指甲油、发胶、发泥、定型水(啫哩、摩丝)等;

特殊功能类化妆品:丰(美、健)乳霜、纤体霜(膏)、健美霜、紧致霜、除臭露(剂)等。

Fragrant cosmetics: including all kinds of perfume, deodorant or deodorant stick, etc;

Skin care: cleansing milk (cream, soap) cleansing cream (cream, powder, gel), makeup remover (milk, cream, liquid, oil), nasal mask,  pore cleanser (cream, liquid), shaving cream (bubble), nail polish remover, face cream, eye cream, day cream, night cream, cold cream, sunscreen, spot removal cream, moisturizers (cream, lotion, emulsion, spray), facial scrub, massage cream, essential oil, lotion (toner, smoothing toner,  firming toner), aftershave, makeup base, facial mask, facial mask cream (powder), eye mask, neck mask, hand cream, nail saver (cream, oil), nail hardener, lip balm, exfoliating scrub (powder), hair cream, hair oil, hair wax, hair treatment, Florida Water, baby powder, talcum powder, etc.

 

Cosmetics: including foundation, pressed powder, blush, eye shadow, eyeliner (liquid), eyebrow pencil and mascara (liquid), lipstick, lip gloss, lip liner, nail polish, hair gel, hair clay, hair spray (gel, moss), etc.;

 

Special function: Breast enhancement (enlargement) cream, body firming cream (lifting cream), deodorant (stick), etc.

50%

10000000

家用医疗、保健及美容器材

Home medical care, health care, and beauty equipment

医疗器材:包括呼吸器具、矫形器具、夹板及其他骨折用具,血糖计、血糖试纸、电动洗眼器、红外线耳探热针、空气制氧机、治疗用雾化机、电动血压计、病人用拐杖、病人用轮椅等及上述物品的配件、附件;

保健器材:包括按摩床、按摩椅等及上述物品的配件、附件;

美容器材:包括蒸汽仪、喷雾器、化妆/美容专用工具等及上述物品的配件、附件。

Medical equipment: includingbreathing apparatus, orthosis, splint and other bone fracture appliance,blood glucose meter,blood glucose test strip, electric eye washer, infrared ear thermometer, Oxygen concentrator, nebulizer, electric sphygmomanometer, crutch, wheelchair and other components;

Health care equipment: including massages bed, massage chair and other components,

Beauty equipment: including beauty steamer, beauty sprayer, cosmetics/beauty tools and other accessories.

 

10%

11000000

厨卫用具及小家电

Home small Appliances

厨房用具:包括各种材料制的餐具、刀具、炊具、灶具,锅、壶、盘、碗、筷子、勺、铲、餐刀、餐叉、切菜刀、案板、削皮刀、手动绞肉机、手动食品研磨机、搅拌器、净水器、煤气灶、煤气点火器等;

卫生用具、洁具:包括水龙头、淋浴用具等;

其他家庭用具:包括电话机、传真机、游戏机、手动缝纫机或编织机等及上述物品的配件、附件。

Kitchen appliances: made with all kinds of materials, including dinnerware, cutlery, cooking utensils, cookware, pans, pots, plates, bowls, chopsticks, spoons, slicers, knives, forks, cutting boards, peelers, manual food grinder,food Processor, mixers, water purifier, gas cooktop, cooking Range Regulator

Bathroom appliances: including tap, bath accessories.

Other home appliances: including telephone, fax machine, game player, Manual sewing machine, knitting machine

10%

电器类厨房用具:包括电饭煲、微波炉、电磁炉、抽油烟机、消毒碗柜、家用洗碗机、电烤箱、面包机、电炉灶、豆浆机、酸奶机、电动榨汁机、咖啡机、制冰机、饮水机、食品调理机、电动食品研磨机、煮蛋器等电器用具;

电器类卫生用具、洁具:包括电热水器等电器用具。

其他小家电:包括灯具、电动缝纫机或编织机、电动剪草机、便携式复印机、电风扇、电烫斗、电吹风机、电动剃须刀、电动毛发推剪器,地板打蜡机、增湿机、除湿机、增除湿一体机、电暖器、电热毯、空气清新机、家用吸尘器、家用地毯洗涤机等电器及上述物品的配件、附件等。

Electronic kitchen appliances: including rice cookers, microwave ovens, Induction cooktops, gas sensor, range hoods, dishwashers, ovens, toasters, cooktops, soymilk makers, yogurt makers, blenders, coffee makers, ice makers, water dispensers, food processors, egg cooker, etc.

Electronic bathroom appliances: including gas water heaters, etc.

Other appliances: including light fixtures, sewing machines or knitting machines, lawn mowers, portable copy machines, fans, steam irons, hair dryers, electric shavers,  hair clippers, floor wax machines, humidifiers, Dehumidifiers, space heaters, heated blankets, Air Purifiers, vacuums, carpet cleaners and other accessories.

 

20%

12000000

家具

Furniture

包括各种材料制的沙发、组合式家具、柜、橱、台、桌、椅、书架、床、床垫、坐垫等。

Made with all kinds of materials, including sofa, sectional furniture, cabinet, table, chair, bookshelf, bed, mattress and cushion, etc.

10%

13000000

空调及其配件、附件

Air conditioner and accessories

包括空气调节器及其配件、附件等。

Including Air conditioners and accessories

20%

14000000

电冰箱及其配件、附件

Refrigerator and accessories

包括各式电冰箱、冰柜、红酒柜及其配件、附件等。

Including refrigerators, freezers, wine cabinets and accessories.

20%

15000000

洗衣设备及其配件、附件

Washer and accessories

包括波轮式洗衣机、滚筒式洗衣机、干衣机/烘干机等及上述物品的配件、附件。

Including wave-wheel washing machines, drumming washing machines, dryers

20%

16000000

电视机及其配件、附件

Television and accessories

包括各式电视机、电视收音联合机、电视收音录音联合机、电视录像联合机等及上述物品的配件、附件。

Including all kinds of televisions, television-radio machines, television video recording machines. 

20%

17000000

摄影(像)设备及其配件、

附件

photographic 

apparatus and accessories

包括照相机、摄像机、照相制版机、放大机,数码相框、存储卡、胶卷、胶片、感光纸、镜箱、闪光灯、滤色镜、测光表、曝光表、遮光罩、水下摄影罩、半身镜、接镜环、取景器、自拍器、洗像盒、显影罐等。

Including cameras, video cameras, photographic plate makers, enlargers, digital photo frames, memory cards, film, photographic film, photographic papers, mirrored cabinets, flashlight, filters, light meters, exposure meters, lens hoods, underwater lens covers, conversion-ring, viewfinder, timer, washing box, developing tank, etc.

10%

电视摄像机

Telecamera

20%

18000000

影音设备及其配件、附件

Audio Visual Equipment and accessories

包括录音笔、录音机、收音机、MP3播放机、MP4播放机、收录音机、数码录放音器、电唱机、激光电唱机、放像机、录像机、激光视盘机、(单)功能座、音箱、自动伴唱机、卡拉OK混音器等及上述物品的配件、附件。

Including digital recorder, recorder, radio, MP3 player, MP4 player, recorder, digital recording audio, record player, laser record player, video player, disc player, laser function, speakers, karaoke machine, karaoke mixer, etc.

20%

19000000

计算机及其外围设备

Computer and accessories

包括个人计算机及其存储、输入、输出设备和附件、零部件。

Including personal computer, storage, input, output equipment and accessories.

10%

20000000

书报、刊物及其他各类印刷品

Books, newspapers, Magazines and other print matter

包括书报、刊物及其他各类印刷品。

Including books, newspapers, magazines and other print matter.

10%

21000000

教育专用的电影片、幻灯片、原版录音带、录像带

Educational films, slides, original tapes, video tapes

包括教育专用的电影片、幻灯片、原版录音带、录像带、地球仪、解剖模型、人体骨骼模型、教育用示意牌等。

Educational films, slides, original tapes, video tapes, globe, anatomical model and human body skeleton model, etc.

10%

22000000

文具用品及玩具

office supplies and Toys

包括各种书写用具及材料、照像簿、集邮簿、印刷日历、月历、放大镜、望远镜、眼镜、绘图用具、绘图用颜料、装订用具、削铅笔器、算盘、电子计算器、电子字典/记事簿、电子(纸)书、誊写钢板等各种文具用品及玩具。

Including all kinds of office supplies and materials. Photo books, stamp books, calendars, magnifying glasses, telescopes, glasses, drawing supplies,Color Oil Pastels, staplers, pencil sharpeners, abacuses, calculators, electronic dictionaries/notebooks, electronic books, Stencil plates, etc., other school supplies and toys.

10%

23000000

邮票

Stamps

包括中国大陆及境外各种邮票、小型张、纪念封等。

Including Chinese Mainland and foreign stamps, small commemorative envelopes.

10%

24000000

乐器

Instrument

包括各种键盘类、弓弦类、拨弦类、打击类、管乐类等乐器及节拍器、音叉、定音器等器具及上述乐器的配件、附件。

Including different kinds of keyboards, bow string musical instrument, plucked string musical instrument, orchestra and metronome, tuning fork, accordatura device and accessories.

10%

25000000

体育用品

Sports equipment

高尔夫球及球具:包括高尔夫球杆、高尔夫球、高尔夫球包、高尔夫球手套、高尔夫球鞋。

Golf equipment: including golf drivers, golf balls, golf bags, golf gloves, golf shoes.

30%

除高尔夫球以外各种球类,各种棋类、健身器具、航空和航海模型、钓具等,一般体育活动、体操、竞技、游泳、滑冰、滑雪及其他户内外活动用具及其配件、附件。

Different kinds of ball games except golf, different kinds of chess games, exercise &fitness equipment,  model airplanes, model boats, fishing tools, general sports activities, gymnastics, swimming, ice skating, skiing and other outdoor activities and other accessories.

10%

26000000

自行车、三轮车、童车及其配件、附件

Bicycles, tricycles, baby strollers andaccessories

包括不带发动机、电动机的自行车、三轮车、童车等,及上述物品的配件、附件。

Including no engine or no electric motor bikes, tricycles, baby strollers, etc. and accessories.

20%

27000000

其他物品

Other goods

其他不能归入上述类别的物品

Other goods are not listed in the above categories

10%