2016跨境电商新旧税率
关税率消费税率增值税率综合税率
1402100000
成人脱脂奶粉
10%0%17%11.90%
15%21901101000婴幼儿奶粉
5%0%17%11.90%15%31905900000面包、饼干、糕点类20%0%17%11.90%15%42106909090保健品类20%0%17%11.90%15%52106909090防过敏奶粉20%0%17%11.90%15%62106909090其他食品20%0%17%11.90%15%73303000000香水类
10%30%17%47.00%60%83304100090唇用化妆品10%30%17%47.00%60%93304200090眼用化妆品
10%30%17%47.00%60%103304300000指(趾)甲化妆品10%30%17%47.00%60%113304910090粉类
10%30%17%47.00%60%123304990099其他化妆品7%30%17%47.00%60%133304990010护肤品10%0%17%11.90%30%143305100090护发品7%0%17%11.90%30%153305900000洗发品10%0%17%11.90%30%163306101090牙膏10%0%17%11.90%30%173307300000沐浴乳
10%0%17%11.90%30%183401110000肥皂、洗手液10%0%17%11.90%30%193402209000有机表面活性剂
10%0%17%11.90%30%203924100000
塑料制餐具及厨房用
具10%0%17%11.90%30%214202210090皮革手提包10%0%17%11.90%30%224202310090皮革钱包
10%0%17%11.90%30%234202320000纺织材料制钱包20%0%17%11.90%30%246101200029男士夹克18%0%17%11.90%30%256103310000男士羊毛衫
16%0%17%11.90%30%266102100010女式羊毛针织大衣25%0%17%11.90%30%276103220000棉制针织男童套装20%0%17%11.90%30%286402190090休闲鞋24%0%17%11.90%30%296403190090运动鞋15%0%17%11.90%30%309004100000太阳镜
6%0%17%11.90%30%319102110000
机械手表<10000
13%0%17%11.90%60%329102110000机械手表≥1000013%20%17%32.40%60%339619001000纸尿裤2%0%17%11.90%30%34
9619002000卫生巾
10%
0%
17%
11.90%
30%
表一： 常见商品税率对比表
序号HS 品目
新跨境
新行邮税
原行邮税
10%
10%
10%
10%
10%
10%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
50%
10%
10%
10%
10%
10%
10%
20%
20%
20%
20%
10%
10%
10%
20%
30%
10%
10%