The harmonized system code of tea is as follows:
1)0902 109000, tea import tax rate: preferential import tax rate for other green teas (unfermented, net weight refers to inner packaging) with a net weight of less than 3kg per tablet:15%; Export tax rate: 0%; VAT rate:13%; General import tax rate:100%; Export tax rebate rate: 5%
2)090230 1000, oolong tea with a net weight of less than 3kg per piece (net weight refers to inner packaging).
3) 090210/000, each piece of scented tea with a net weight of less than 3kg (unfermented, net weight refers to inner packaging).
4)0902302000, each piece of Pu 'er tea with a net weight of less than 3kg (net weight refers to inner packaging).
5)0902309000, black tea (the net weight of each piece in the inner package is not more than 3kg) (including other semi-fermented teas). The preferential tariff rates for imports are all 15%, and the import value-added tax is all 13%.
Commodity codes are a set of Arabic numerals used to identify commodities. Commodity code generally refers to the "commodity and service tax classification code" in accounting, which is used to distinguish enterprise value-added tax items. When filling out invoices, taxpayers should choose the corresponding tax classification codes for goods and services before completing the issuance. Promoting the use of tax classification codes for goods and services is conducive to standardizing the issuance of VAT invoices and strengthening the management of VAT collection. Commodity coding should follow the principles of uniqueness (one-to-one correspondence between commodity items and their identification codes), meaninglessness (the code number itself and its position do not represent any specific information of the commodity) and all fonts (all commodity codes use Arabic numerals).
Applicable principles of import tariff rate:
1) MFN tariff rate is applicable to imported goods originating from WTO members to which MFN clauses are also applicable, imported goods originating from countries or regions that have signed bilateral trade agreements with People's Republic of China (PRC) containing mutual MFN clauses, and imported goods originating from People's Republic of China (PRC).
(2) Imported goods originating in countries or regions that have signed regional trade agreements with People's Republic of China (PRC) containing preferential tariff clauses shall be subject to the agreed tax rate.
(3) Preferential tax rates shall apply to imported goods originating in countries or regions that have signed trade agreements with People's Republic of China (PRC) with special preferential tariff terms.
(4) Imported goods originating from countries or regions listed in the first, second and third paragraphs of this article, as well as imported goods of unknown origin, shall be subject to the ordinary tax rate.