出口防疫物資該如何歸類？

How to classify the export epidemic prevention materials?

答：防疫物資的主要歸類如下：

（一）防護用品

按照最新稅則，口罩應歸入稅號6307900010，化纖制防護服應歸入稅號6210103010，橡膠防護服應歸入稅號40159010，塑料防護服應歸入稅號39262090。

常見防護手套、護目鏡應歸入下列稅號：

（二）消毒用品

除特殊情況外，以下常見消毒用品應歸入下列稅號：

（三）檢測試劑

檢測試劑一般應歸入38220090。

A: the main categories of epidemic prevention materials are as follows:

（1） Protective equipment

According to the latest tax rules, masks shall be classified as tax No. 630790000010, chemical fiber protective clothing as tax No. 6210103010, rubber protective clothing as tax No. 40159010 and plastic protective clothing as tax No. 39262090.

Common protective gloves and goggles shall be classified into the following tax numbers:

（2） Disinfectant

Except for special circumstances, the following common disinfection articles shall be classified into the following tax numbers:

（3） Test reagent

Test reagents should be classified as 38220090.

李國杰（經理）：18202125732  

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