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税则号列 |
货品名称 |
最惠
国税率 |
普通
税率 |
消费
税率 |
增值
税率 |
计量
单位 |
监管
条件 |
Article Description |
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22.01 |
未加糖或其他甜物质及未加味的水，包括天然或人造矿泉水及汽水；冰及雪： |
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Waters，including natural or artificial mineral waters and aerated waters，not containing added sugar or other sweetening matter or flavoured；ice and snow： |
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-矿泉水及汽水： |
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-Mineral waters and aerated waters： |
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2201.1010 |
---矿泉水 |
20 |
90 |
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17 |
升/千克 |
AB |
---Mineral waters |
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2201.1020 |
---汽水 |
20 |
90 |
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17 |
升/千克 |
AB |
---Aerated waters |
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-其他： |
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-Other: |
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2201.9010 |
---天然水 |
10 |
30 |
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17 |
千升/吨 |
AB |
---Natural waters |
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2201.9090 |
---其他 |
10 |
30 |
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17 |
千升/吨 |
AB |
---Other |
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22.02 |
加味、加糖或其他甜物质的水，包括矿泉水及汽水，其他无酒精饮料，但不包括税目20.09的水果汁或蔬菜汁： |
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Waters，including mineral waters and aerated waters，containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages，not including fruit or vegetable juices of heading No．20．09： |
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2202.1000 |
-加味、加糖或其他甜物质的水，包括矿泉水及汽水 |
20 |
100 |
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17 |
升/千克 |
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-Waters，including mineral waters and aerated waters，containing added sugar or other sweetening matter or flavoured |
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2202.1000 10 |
含濒危植物成分加味、加糖或其他甜物质水（包括矿泉水及汽水） |
20 |
100 |
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17 |
升/千克 |
ABEF |
Waters，containing added sugar or other sweetening matter or flavoured in imminent dangers |
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2202.1000 90 |
其他加味、加糖或其他甜物质的水（包括矿泉水及汽水） |
20 |
100 |
|
17 |
升/千克 |
AB |
Other waters，containing added sugar or other sweetening matter or flavoured |
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2202.9000 |
-其他 |
35 |
100 |
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17 |
升/千克 |
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-Other |
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2202.9000 11 |
含濒危植物成分散装无酒精饮料（不包括编号2009的水果汁或蔬菜汁） |
35 |
100 |
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17 |
升/千克 |
ABEF |
Non-alcoholie beverages，in bulk (Other than fruit juices and vegetable juices of heading No． 2009) |
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2202.9000 19 |
其他散装无酒精饮料（不包括编号2009的水果汁或蔬菜汁） |
35 |
100 |
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17 |
升/千克 |
AB |
Other non-alcoholie beverages，lacked for retail (Other than fruit juices and vegetable juices of heading No．2009) |
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2202.9000 91 |
含濒危植物成分包装无酒精饮料（不包括编号2009的水果汁或蔬菜汁） |
35 |
100 |
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17 |
升/千克 |
ABEF |
Non-alcoholic beverages，with other packing containing compositions of plants in imminent dangers (Other than fruit juices and resetable juices of heading No．2009) |
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2202.9000 99 |
其他包装无酒精饮料（不包括编号2009的水果汁或蔬菜汁） |
35 |
100 |
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17 |
升/千克 |
AB |
Non-alcoholic beverages，with other packing (other than fruit juices and vegetable juices of heading No．2009) |
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22.03 |
麦芽酿造的啤酒： |
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Beer made from malt： |
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2203.0000 |
麦芽酿造的啤酒 |
T1 |
T1 |
0.227从量 |
17 |
升/千克 |
AB |
Beer made from malt |
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22.04 |
鲜葡萄酿造的酒，包括加酒精的；税目20.09以外的酿酒葡萄汁： |
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wine of fresh grapes, including fortified wines；grape must other than that of heading No．20．09： |
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2204.1000 |
-汽酒 |
14 |
180 |
10从价 |
17 |
升/千克 |
AB |
-Sparkling wine |
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-其他酒；加酒精抑制发酵的酿酒葡萄汁： |
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-Other wine；grape must with fermentation prevented or arrested by the addition of alcohol： |
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2204.2100 |
--装入2升及以下容器的 |
14 |
180 |
10从价 |
17 |
升/千克 |
AB |
--In containers holding 2L or less |
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2204.2900 |
--其他 |
20 |
180 |
10从价 |
17 |
升/千克 |
AB |
--Other |
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2204.3000 |
-其他酿酒葡萄汁 |
30 |
90 |
10从价 |
17 |
升/千克 |
AB |
-Other grape must |
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22.05 |
味美思酒及其他加植物或香料的用鲜葡萄酿造的酒： |
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Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances： |
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2205.1000 |
-装入2升及以下容器的 |
65 |
180 |
10从价 |
17 |
升/千克 |
AB |
-In containers holding 2L or less |
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2205.9000 |
-其他 |
65 |
180 |
10从价 |
17 |
升/千克 |
AB |
-Other |
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22.06 |
其他发酵饮料（例如，苹果酒、梨酒、蜂蜜酒）；其他税目未列名的发酵饮料的混合物及发酵饮料与无酒精饮料的混合物： |
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Other fermented beverages (for example，cider，perry，mead)；mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages，not elsewhere specified or included： |
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2206.0010 |
黄酒 |
40 |
180 |
0.2495从量 |
17 |
升/千克 |
AB |
Other fermented beverages (for example，cider， perry，mead)；mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages，not elsewhere specified or included： |
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2206.0090 |
其他 |
40 |
180 |
10从价 |
17 |
升/千克 |
AB |
Other |
