海关总署公告2026年第15号（关于公布《适用9%进口环节增值税税率非全税目商品对应海关商品编号表》的公告）
发布02-02
生效02-02
摘要总结AI 辅助解读
海关总署发布2026年第15号公告，公布《适用9%进口环节增值税税率非全税目商品对应海关商品编号表》。自2026年2月2日起，相关货物进出口须严格按附件所列HS编码申报。针对2026年1月1日至2月2日期间已进口的货物，若原申报HS编码不符合新规，收货人或代理人需办理报关单修改手续。此规定旨在落实财政部、税务总局关于增值税征税范围的最新要求，确保进口环节增值税征收管理的准确性与合规性。
根据财政部、税务总局公告2026年第9号（关于增值税征税具体范围有关事项的公告）公布的《适用9%增值税税率货物范围注释》，为做好进口环节增值税征收管理，海关总署编制了《适用9%进口环节增值税税率非全税目商品对应海关商品编号表》（详见附件），现予公布。
自本公告发布之日起，有关货物进出口时应当按照本公告附件所列海关商品编号进行申报。
对于2026年1月1日至本公告发布之日期间进口的货物，进口货物收货人或其代理人申报的海关商品编号不符合上述规定的，应按照有关规定办理报关单修改手续。
特此公告。
附件：[适用9%进口环节增值税税率非全税目商品对应海关商品编号表.xlsx](/freight-insight/policy/attachment?url=http%3A%2F%2Fwww.customs.gov.cn%2Fcustoms%2FattachDir%2F2026%2F02%2F%E9%80%82%E7%94%A8%E7%99%BE%E5%88%86%E4%B9%8B%E4%B9%9D%E8%BF%9B%E5%8F%A3%E7%8E%AF%E8%8A%82%E5%A2%9E%E5%80%BC%E7%A8%8E%E7%A8%8E%E7%8E%87%E9%9D%9E%E5%85%A8%E7%A8%8E%E7%9B%AE%E5%95%86%E5%93%81%E5%AF%B9%E5%BA%94%E6%B5%B7%E5%85%B3%E5%95%86%E5%93%81%E7%BC%96%E5%8F%B7%E8%A1%A8%281%29.xlsx)
海关总署
2026年2月2日
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📎 附件下载：
- [海关总署关于公布《适用9%进口环节增值税税率非全税目商品对应海关商品编号表》的公告.doc](/freight-insight/policy/attachment?url=http%3A%2F%2Fwww.customs.gov.cn%2Fcustoms%2FattachDir%2F2026%2F02%2F%25E6%25B5%25B7%25E5%2585%25B3%25E6%2580%25BB%25E7%25BD%25B2%25E5%2585%25B3%25E4%25BA%258E%25E5%2585%25AC%25E5%25B8%2583%25E3%2580%258A%25E9%2580%2582%25E7%2594%25A8%25E7%2599%25BE%25E5%2588%2586%25E4%25B9%258B%25E4%25B9%259D%25E8%25BF%259B%25E5%258F%25A3%25E7%258E%25AF%25E8%258A%2582%25E5%25A2%259E%25E5%2580%25BC%25E7%25A8%258E%25E7%25A8%258E%25E7%258E%2587%25E9%259D%259E%25E5%2585%25A8%25E7%25A8%258E%25E7%259B%25AE%25E5%2595%2586%25E5%2593%2581%25E5%25AF%25B9%25E5%25BA%2594%25E6%25B5%25B7%25E5%2585%25B3%25E5%2595%2586%25E5%2593%2581%25E7%25BC%2596%25E5%258F%25B7%25E8%25A1%25A8%25E3%2580%258B%25E7%259A%2584%25E5%2585%25AC%25E5%2591%258A%282%29%281%29.doc)
- [海关总署关于公布《适用9%进口环节增值税税率非全税目商品对应海关商品编号表》的公告.pdf](/freight-insight/policy/attachment?url=http%3A%2F%2Fwww.customs.gov.cn%2Fcustoms%2FattachDir%2F2026%2F02%2F%25E6%25B5%25B7%25E5%2585%25B3%25E6%2580%25BB%25E7%25BD%25B2%25E5%2585%25B3%25E4%25BA%258E%25E5%2585%25AC%25E5%25B8%2583%25E3%2580%258A%25E9%2580%2582%25E7%2594%25A8%25E7%2599%25BE%25E5%2588%2586%25E4%25B9%258B%25E4%25B9%259D%25E8%25BF%259B%25E5%258F%25A3%25E7%258E%25AF%25E8%258A%2582%25E5%25A2%259E%25E5%2580%25BC%25E7%25A8%258E%25E7%25A8%258E%25E7%258E%2587%25E9%259D%259E%25E5%2585%25A8%25E7%25A8%258E%25E7%259B%25AE%25E5%2595%2586%25E5%2593%2581%25E5%25AF%25B9%25E5%25BA%2594%25E6%25B5%25B7%25E5%2585%25B3%25E5%2595%2586%25E5%2593%2581%25E7%25BC%2596%25E5%258F%25B7%25E8%25A1%25A8%25E3%2580%258B%25E7%259A%2584%25E5%2585%25AC%25E5%2591%258A%282%29%281%29.pdf)