《2015年覆銅板相關關稅實施方案》公佈
Date: 2014-12-31
News Type:
2014年12月12日,國務院關稅稅則委員會以稅委會[2014]32號文,向海關總署下達了《2015年關稅實施方案》。該方案自2015年1月1日起實施。《2015年關稅實施方案》中,與覆銅板相關的5種原材料,2015年繼續享受暫定稅率,暫定稅率保持不變(見下表)。與2014年的實施方案相比,覆銅板用銅箔的暫定稅率被取消。
與覆銅板相關材料的進口商品暫定稅率表
序號 |
EX① |
稅則號列 |
商品名稱 |
最惠國 |
2015 年暫定 |
123 |
|
28182000 |
氧化鋁,但人造剛玉除外 |
8 |
0 |
254 |
ex |
39073000 |
溴的品質百分含量在 18 %及以上或進口 CIF 價格高於 3800 美元 / 噸的環氧樹脂(如溶於溶劑,以純環氧樹脂折算溴的百分含量) |
6.5 |
4 |
262 |
ex |
39209990 |
聚醯亞胺膜(厚度不超過0.03毫米) |
6.5 |
3 |
341 |
ex |
70182000 |
熔融球形二氧化矽微粉,直徑小於等於 100 μ m |
20 |
5.5 |
343 |
ex |
70195200 |
覆銅板用玻璃纖維長絲平紋布,開纖或每平方米重不超過 180 克 |
12 |
10 |
注① “ex”表示實施暫定稅率的商品應在該稅號範圍內,以具體商品描述為准。(新聞來源:《2015年關稅實施方案》)
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