| 商品编码 | 64035111.90 | 64019290.00 |
| 商品名称 | 皮革制外底皮革面过脚踝但低于小腿的鞋靴 | 塑料制鞋面的过踝但未到膝防水鞋靴 |
| 申报要素 | 1:品牌类型;2:出口享惠情况;3:款式(过踝但低于小腿);4:鞋面材料;5:外底材料;6:内底长度;7:品牌(中文或外文名称);8:货号;9:GTIN;10:CAS;11:其他 | 1:品牌类型;2:出口享惠情况;3:款式(未过踝、过膝、过踝但未到膝);4:鞋面材料;5:外底材料;6:品牌(中文或外文名称);7:货号;8:GTIN;9:CAS;10:其他 |
| 计量单位(第一/第二) | 千克/双 | 千克/双 |
| 最惠国进口税率 | 8% | 10% |
| 普通进口税率 | 100% | 100% |
| 暂定进口税率 | -- | -- |
| 进口消费税率 | 0% | 0% |
| 进口增值税率 | 13% | 13% |
| 出口从价关税率 | -- | -- |
| 出口退税率 | 13% | 13% |
| 海关监管条件 | A | -- |
| 检验检疫类别 | M/ | -- |
| 商品描述 | 皮革制外底皮革面过脚踝但低于小腿的鞋靴内底长度小于24cm,运动用靴除外 | 塑料制鞋面的过踝但未到膝防水鞋靴鞋面与鞋非用缝铆钉旋塞等类似方法连结的 |
| 英文名称 | Short boots with outer soles of leather and uppers of leather,covering the ankle but lower than calf, inner soles length less than 24cm (other than sports footwear) | Waterproof footwear with uppers of of plastics( the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes), covering the ankle but not covering the knee |
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