Chapter 27 · China

无烟煤

Primary Rate

3%

Regulatory

47Axy

无烟煤滤料

Primary Rate

3%

Regulatory

7A

未制成型的炼焦煤

Primary Rate

3%

Regulatory

47Axy

其他烟煤

Primary Rate

6%

Regulatory

47Axy

其他煤

Primary Rate

5%

Regulatory

47Axy

煤砖、煤球及类似用煤制固体燃料

Primary Rate

5%

Regulatory

--

褐煤

Primary Rate

3%

Regulatory

4Axy

制成型的褐煤

Primary Rate

3%

Regulatory

A

泥炭(草炭)

Primary Rate

5%

Regulatory

8AB

泥煤(包括肥料用泥煤)

Primary Rate

5%

Regulatory

AB

焦炭或半焦炭

Primary Rate

5%

Regulatory

4xy

甑炭

Primary Rate

5%

Regulatory

--

煤气

Primary Rate

5%

Regulatory

AB

水煤气、炉煤气及类似气体

Primary Rate

5%

Regulatory

--

含蒽油≥50%及沥青≥40%的“炭黑油”

Primary Rate

6%

Regulatory

--

其他从煤、褐煤或泥煤蒸馏所得的焦油及矿物焦油

Primary Rate

6%

Regulatory

AB

粗苯

Primary Rate

6%

Regulatory

AB

粗甲苯

Primary Rate

6%

Regulatory

--

粗二甲苯

Primary Rate

6%

Regulatory

--

萘

Primary Rate

7%

Regulatory

AB

200摄氏度以下时蒸馏出的芳烃以体积计小于95%的其他芳烃混合物

Primary Rate

7%

Regulatory

--

其他芳烃混合物

Primary Rate

7%

Regulatory

--

杂酚油

Primary Rate

7%

Regulatory

--

酚

Primary Rate

7%

Regulatory

--

蒸馏煤焦油所得的其他产品

Primary Rate

7%

Regulatory

--

沥青

Primary Rate

7%

Regulatory

--

针状沥青焦

Primary Rate

6%

Regulatory

--

其他沥青焦

Primary Rate

6%

Regulatory

--

石油原油

Primary Rate

--

Regulatory

4x7AByv

车用汽油及航空汽油，不含生物柴油

Primary Rate

5%

Regulatory

47ABxyv

石脑油，不含生物柴油

Primary Rate

6%

Regulatory

47ABxyv

橡胶溶剂油、油漆溶剂油、抽提溶剂油，不含生物柴油

Primary Rate

6%

Regulatory

--

壬烯，不含生物柴油

Primary Rate

9%

Regulatory

4Axy

其他壬烯，不含生物柴油

Primary Rate

9%

Regulatory

4Axy

异戊烯同分异构体混合物，不含生物柴油

Primary Rate

9%

Regulatory

4Axy

脱模剂

Primary Rate

9%

Regulatory

4Axy

其他轻油及制品，不含生物柴油

Primary Rate

9%

Regulatory

4Axy

灯用煤油,不含生物柴油

Primary Rate

9%

Regulatory

47ABxyv

生物航空煤油

Primary Rate

9%

Regulatory

47ABxyv

其他航空煤油，包括石油及从沥青矿物提取的航空煤油

Primary Rate

9%

Regulatory

47ABxyv

正构烷烃(C9-C13),不含生物柴油

Primary Rate

6%

Regulatory

4xy

异构烷烃溶剂,不含生物柴油

Primary Rate

6%

Regulatory

4ABxy

其他煤油馏分的油及制品,不含生物柴油

Primary Rate

6%

Regulatory

4ABxy

低硫船用燃料油（硫含量不高于0.5% m/m）,不含生物柴油

Primary Rate

6%

Regulatory

47ABxyv

其他燃料油,不含生物柴油

Primary Rate

6%

Regulatory

7ABv

烃基生物柴油

Primary Rate

6%

Regulatory

AB

其他柴油

Primary Rate

6%

Regulatory

47ABxyv

润滑油,不含生物柴油

Primary Rate

6%

Regulatory

4Axy

润滑脂,不含生物柴油

Primary Rate

6%

Regulatory

4Axy

润滑油基础油,不含生物柴油

Primary Rate

6%

Regulatory

4xy

其他润滑油基础油,不含生物柴油

Primary Rate

6%

Regulatory

4xy

液体石蜡和重质液体石蜡,不含生物柴油

Primary Rate

6%

Regulatory

AB

白油（液体烃类混合物组成的无色透明油状液体，由原油分馏所得）

Primary Rate

6%

Regulatory

B

蜡油,不含生物柴油

Primary Rate

6%

Regulatory

7ABv

其他石油及从沥青矿物提取的油类(但原油除外)以及以上述油为基本成分的其他税目未列名制品

Primary Rate

6%

Regulatory

B

石油及从沥青矿物提取的油类（但原油除外）以及以上述油为基本成分（按重量计≥70％）的其他税目未列名制品

Primary Rate

6%

Regulatory

4Axy

含多氯联苯、多溴联苯的废油

Primary Rate

6%

Regulatory

9

其他废油

Primary Rate

6%

Regulatory

9

液化天然气

Primary Rate

0%

Regulatory

4ABxy

液化丙烷

Primary Rate

5%

Regulatory

AB

直接灌注香烟打火机等用液化丁烷

Primary Rate

5%

Regulatory

--

其他液化丁烷

Primary Rate

5%

Regulatory

--

液化的乙烯

Primary Rate

5%

Regulatory

AB

液化的丙烯、丁烯及丁二烯

Primary Rate

5%

Regulatory

--

其他直接灌注打火机等用液化燃料

Primary Rate

5%

Regulatory

--

其他液化石油气

Primary Rate

3%

Regulatory

AB

其他液化烃类气

Primary Rate

3%

Regulatory

--

气态天然气

Primary Rate

0%

Regulatory

AB

其他气态石油气

Primary Rate

5%

Regulatory

AB

其他气态烃类气

Primary Rate

5%

Regulatory

--

凡士林

Primary Rate

8%

Regulatory

A

石蜡,不论是否着色

Primary Rate

8%

Regulatory

4Ax

食品级微晶石蜡

Primary Rate

8%

Regulatory

4Ax

其他微晶石蜡

Primary Rate

8%

Regulatory

4Ax

其他矿物蜡,不论是否着色

Primary Rate

8%

Regulatory

--

硫的重量百分比小于3%的未煅烧石油焦

Primary Rate

3%

Regulatory

--

其他未煅烧石油焦

Primary Rate

3%

Regulatory

--

已煅烧石油焦

Primary Rate

3%

Regulatory

--

其他已煅烧石油焦

Primary Rate

3%

Regulatory

--

石油沥青

Primary Rate

8%

Regulatory

--

其他石油等矿物油类的残渣

Primary Rate

6%

Regulatory

9

沥青页岩、油页岩及焦油砂

Primary Rate

6%

Regulatory

--

天然沥青(地沥青)

Primary Rate

8%

Regulatory

--

乳化沥青

Primary Rate

0%

Regulatory

--

沥青岩

Primary Rate

3%

Regulatory

--

440摄氏度以下时蒸馏出的矿物油以体积计大于5%的沥青混合物（例如，沥青胶粘剂、稀释沥青）

Primary Rate

8%

Regulatory

--

其他沥青混合物（例如，沥青胶粘剂、稀释沥青）

Primary Rate

8%

Regulatory

--

电力

Primary Rate

0%

Regulatory

--