毛皮制服装、衣着附件及其他制品
所属章：毛皮及人造毛皮。以下为 HS 4303 品目在 14 国海关的进口关税、零关税国、FTA 优惠、进口管制要求一览。数据来源各国海关总署。
该品目下某子目的中国出口退税率（数据来源 GACC）。具体商品需在详情页核对，子目间可能差异。
14 国对比矩阵
关税数据来自 MFN / Basic Customs Duty 等主税则首列；进口管制数据含 LARTAS、FDA 许可、BIS 认证、TISI、禁限目录等。
| ISO | 国家 | 码数 | MFN 范围 | 零税率 | FTA | 管制 | |
|---|---|---|---|---|---|---|---|
| US | 美国 | 4 | 4% – 4% | 1 | 有 | 无 | 进入 → |
| IN | 印度 | 6 | 10% – 10% | — | — | 6 | 进入 → |
| ID | 印度尼西亚 | 3 | 15% – 15% | — | 有 | 无 | 进入 → |
| MY | 马来西亚 | 3 | 0% – 0% | 3 | 有 | 无 | 进入 → |
| PH | 菲律宾 | 4 | — | — | — | 无 | 进入 → |
| TH | 泰国 | 3 | 100% – 100% | — | 有 | 2 | 进入 → |
| VN | 越南 | 3 | 22.5% – 37.5% | — | 有 | 3 | 进入 → |
| JP | 日本 | 9 | 20% – 20% | — | 有 | 无 | 进入 → |
| KR | 韩国 | 11 | 16% – 16% | — | 有 | 无 | 进入 → |
| AU | 澳大利亚 | 1 | 5% – 5% | — | 有 | 无 | 进入 → |
| GB | 英国 | 3 | 2% – 2% | — | — | 无 | 进入 → |
| BR | 巴西 | 2 | 18% – 18% | — | — | 无 | 进入 → |
| MX | 墨西哥 | 2 | — | — | — | 无 | 进入 → |
| CN | 中国 | 6 | 10% – 10% | — | 有 | 6 | 进入 → |
下钻到 6 位子目对比
本品目含 2 个 WCO 子目。点击任一进入 6 位码跨国税率详细对比。
HS 法律注释 · 第 43 章
章注释与类注释是 HS 归类的法律依据（GIR 规则 1），效力高于品目描述的直觉理解。英文为协调制度正本。
第 43 章注释（Chapter Notes）
1. Throughout the nomenclature, references to 'fur skins', other than to raw fur skins of heading 4301, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on.
2. This Chapter does not cover:
(a) bird skins or parts of bird skins, with their feathers or down (heading 0505 or 6701);
(b) raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1 (c) to that Chapter);
(c) gloves, mittens and mitts consisting of leather and fur skin or of leather and artificial fur (heading 4203);
(d) articles of Chapter 64;
(e) headgear or parts thereof of Chapter 65; or
(f) articles of Chapter 95 (for example, toys, games, sports requisites).
3. Heading 4303 includes fur skins and parts thereof, assembled with the addition of other materials, and fur skins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles.
4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with fur skin or artificial fur or to which fur skin or artificial fur is attached on the outside except as mere trimming are to be classified, in heading 4303 or 4304, as the case may be.
5. Throughout the nomenclature, the expression 'artificial fur' means any imitation of fur skin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation fur skins obtained by weaving or knitting (generally, heading 5801 or 6001).
来源：HS 协调制度法律注释（经 UK Trade Tariff 官方载录）· 英文正本，中文译本以海关总署《进出口税则注释》为准