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想進口進口巴基斯坦產製乾皮革,進口相關規定如何?
Oct 14th 2014, 05:32

 

41044110

00

6

整張不帶毛牛(包括水牛)乾皮革(胚皮革),每張面積不超過28平方英尺(2.6平方公尺),全粒面及粒面剖層者

whole bovine (including buffalo) skin leather, in the dry state (crust), without hair on, of a unit surface area not exceeding 28 square feet (2.6 square meter), full grain unsplits and grain splits

KGM

0%

簽審規定:NIL

 

1.經審核大大提供貨名「COWSIDES」正確中文貨名為「邊皮」,故每張皮革尺寸雖不超過28平方英尺,惟COWSIDES」屬邊皮(sides),非屬整張(Whole)之全裁皮革,無貨品分類號列第4104.41.10.00-6號的適用

2.來貨應歸列貨品分類號列第4104.41.90.00-9「其他不帶毛牛(包括水牛)及馬類動物乾皮革(胚皮革),全粒面及粒面剖層者」,稅率2.5%,大大想申報貨品分類號列應屬有誤,本案大大因以來貨為整張面積不超過28平方英尺之皮革而造成誤解可以理解。

 

41044190

00

9

其他不帶毛牛(包括水牛)及馬類動物乾皮革(胚皮革),全粒面及粒面剖層者

Other bovine (including buffalo) or equine animals skin leather, in the dry state (crust), without hair on, full grain unsplits and grain splits

KGM

2.5%

簽審規定:NIL

 

參考資料: 關務署-外網-稅則稅率

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