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柬埔寨部分產品出口歐盟不再享EBA優惠關稅

2020/02/15

歐盟執委會已於本(2020)年2月12日發布聲明稱,因柬埔寨「嚴重且有系統性」的違反聯合國及國際勞工組織就人權及勞工權益所設之原則,歐盟決定撤銷柬埔寨部分產品之輸歐優惠待遇(EBA)。

受影響產品包括:甘蔗、部分成衣、鞋類,以及旅行箱等,約占柬埔寨輸往歐盟商品總額二成。若未來歐洲議會或歐盟理事會未否決,此項決定將自2020812日生效實施,屆時受影響產品將適用歐盟最惠國(MFN)待遇稅率。

人權觀察國際組織表示,歐盟單方面授予貿易優惠是基於遵守國際人權標準之要求,柬國總理洪森多次公開挑釁並拒絕採取步驟以解決歐盟的關切,甚至在歐盟審議的最後階段針對反對派領導人發起誣陷叛國罪審判,使歐盟別無選擇,只能採取這一行動。

為便利我商查閱,本組依歐盟執委會之授權規章(2020.02.12 C《2020》673 final)編製歐盟撤銷部分柬埔寨EBA項目之關稅稅項清單(含歐盟最惠國待遇稅率),紡織品部分如下表:

 

年度

關稅版本

HS Code

適用稅率

最惠國待遇稅率(MFN)

普遍優惠制

(GSP)

低度開發國家(LDC) 關稅

柬埔寨輸歐關稅優惠 (EBA)

產品描述

從價稅 %

從量稅

從價稅 %

從量稅

從價稅 %

從量稅

從價稅 %

從量稅

   

610341

針織男褲、連兜背帶式工作褲、膝褲和短褲Men's Or Boys' Trousers, Bib And Brace Overalls, Breeches And Shorts

羊毛或動物細毛製  Of wool or fine animal hair

2019

HS2017

-61034100

-- Of wool or fine animal hair

12

 

9.6

 

0

     
   

610343

合成纖維製Of synthetic fibres

2019

HS2017

-61034300

-- Of synthetic fibres

12

 

9.6

 

0

     
   

610349

其他紡織材料製Of other textile materials

2019

HS2017

-61034900

-- Of other textile materials

12

 

9.6

 

0

     
   

6105

男用或男童用襯衫,針織或針織者Men's or boys' shirts, knitted or crochete

2019

HS2017

-61051000

- Of cotton

12

 

9.6

 

0

     

2019

HS2017

-61052010

-- Of synthetic fibres

12

 

9.6

 

0

     

2019

HS2017

-61052090

-- Of artificial fibres

12

 

9.6

 

0

     

2019

HS2017

-61059010

-- Of wool or fine animal hair

12

 

9.6

 

0

     

2019

HS2017

-61059090

-- Of other textile materials

12

 

9.6

 

0

     
   

6107

男用或男童用內褲、三角褲、睡衣、睡衣褲、浴袍、晨衣及類似品,針織或針織者 Men's and boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crochete

2019

HS2017

-61071100

-- Of cotton

12

 

9.6

 

0

     

2019

HS2017

-61071200

-- Of man-made fibres

12

 

9.6

 

0

     

2019

HS2017

-61071900

-- Of other textile materials

12

 

9.6

 

0

     

2019

HS2017

-61072100

-- Of cotton

12

 

9.6

 

0

     

2019

HS2017

-61072200

-- Of man-made fibres

12

 

9.6

 

0

     

2019

HS2017

-61072900

-- Of other textile materials

12

 

9.6

 

0

     

2019

HS2017

-61079100

-- Of cotton

12

 

9.6

 

0

     

2019

HS2017

-61079900

-- Of other textile materials

12

 

9.6

 

0

     
   

6109

T恤衫、汗衫及其他背心,針織或針織者

T-shirts, singlets and other vests, knitted or crochete

2019

HS2017

-61091000

- Of cotton

12

 

9.6

 

0

     

2019

HS2017

-61099020

- Of wool or fine animal hair or man-made fibres

12

 

9.6

 

0

     

2019

HS2017

-61099090

- Of other textile materials

12

 

9.6

 

0

     
   

611510

分等級之壓力襪(例如:靜脈瘤用長襪)

Graduated compression hosiery (for example, stockings for varicose veins

2019

HS2017

-61151010

- Of synthetic fibres

8

 

6.4

 

0

     

2019

HS2017

-61151090

- Other

12

 

9.6

 

0

     
   

611521

合成纖維製,每股單絲在67分德士(即60.3丹尼)以下者

Of synthetic fibres, measuring per single yarn less than 67 decite

2019

HS2017

-61152100

- Of synthetic fibres, measuring per single yarn less than 67 decitex

12

 

9.6

 

0

     
   

611522

合成纖維製,每股單絲在67分德士(即60.3丹尼)及以上者

Of synthetic fibres, measuring per single yarn 67 decitex or more

2019

HS2017

-61152200

- Of synthetic fibres, measuring per single yarn 67 decitex or more

12

 

9.6

 

0

     
   

611529

其他紡織材料製 Of other textile materials

2019

HS2017

-61152900

- Of other textile materials

12

 

9.6

 

0

     
   

611595

棉製 Of cotton

2019

HS2017

-61159500

- Of cotton

12

 

9.6

 

0

     
   

611596

合成纖維製  Of synthetic fibres

2019

HS2017

-61159610

- Knee-length stockings

12

 

9.6

 

0

     

2019

HS2017

-61159691

- Women's stockings

12

 

9.6

 

0

     

2019

HS2017

-61159699

- Other

12

 

9.6

 

0

     
   

611599

其他紡織材料製

Of other textile materials

2019

HS2017

-61159900

- Of other textile materials

12

 

9.6

 

0

     
   

620341

羊毛或動物細毛製

Of wool or fine animal hair

2019

HS2017

-62034110

- Trousers and breeches

12

 

9.6

 

0

     

2019

HS2017

-62034130

- Bib and brace overalls

12

 

9.6

 

0

     

2019

HS2017

-62034190

- Other

12

 

9.6

 

0

     
   

620343

合成纖維製

Of synthetic fibres

2019

HS2017

-62034311

- Industrial and occupational

12

 

9.6

 

0

     

2019

HS2017

-62034319

- Other

12

 

9.6

 

0

     

2019

HS2017

-62034331

- Industrial and occupational

12

 

9.6

 

0

     

2019

HS2017

-62034339

- Other

12

 

9.6

 

0

     

2019

HS2017

-62034390

- Other

12

 

9.6

 

0

     
   

620349

其他紡織材料製 Of other textile materials

2019

HS2017

-62034911

- Industrial and occupational

12

 

9.6

 

0

     

2019

HS2017

-62034919

- Other

12

 

9.6

 

0

     

2019

HS2017

-62034931

- Industrial and occupational

12

 

9.6

 

0

     

2019

HS2017

-62034939

- Other

12

 

9.6

 

0

     

2019

HS2017

-62034950

- Other

12

 

9.6

 

0

     

2019

HS2017

-62034990

- Of other textile materials

12

 

9.6

 

0

     
   

6205

男用及男童用襯衫 Men's or boys' shirts

2019

HS2017

-62052000

- Of cotton

12

 

9.6

 

0

     

2019

HS2017

-62053000

- Of man-made fibres

12

 

9.6

 

0

     

2019

HS2017

-62059010

- Of flax or ramie

12

 

9.6

 

0

     

2019

HS2017

-62059080

- Of other textile materials

12

 

9.6

 

0

     
   

6207

男用或男童用汗衫及其他背心、內褲、三角褲、睡衣、睡衣褲、浴袍、晨衣及類似品

Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar article

2019

HS2017

-62071100

- Of cotton

12

 

9.6

 

0

     

2019

HS2017

-62071900

- Of other textile materials

12

 

9.6

 

0

     

2019

HS2017

-62072100

- Of cotton

12

 

9.6

 

0

     

2019

HS2017

-62072200

- Of man-made fibres

12

 

9.6

 

0

     

2019

HS2017

-62072900

- Of other textile materials

12

 

9.6

 

0

     

2019

HS2017

-62079100

- Of cotton

12

 

9.6

 

0

     

2019

HS2017

-62079910

- Of man-made fibres

12

 

9.6

 

0

     

2019

HS2017

-62079990

- Of other textile materials

12

 

9.6

 

0

     
   

621132

競賽裝、滑雪服及泳衣;其他衣服 –棉製

Track suits, ski-suits and swimwear; other garment—Of cotton

2019

HS2017

-62113210

- Industrial and occupational clothing

12

 

9.6

 

0

     

2019

HS2017

-62113231

- With an outer shell of a single identical fabric

12

 

9.6

 

0

     

2019

HS2017

-62113241

- Upper parts

12

 

9.6

 

0

     

2019

HS2017

-62113242

- Lower parts

12

 

9.6

 

0

     

2019

HS2017

-62113290

- Other

12

 

9.6

 

0

     
   

621133

競賽裝、滑雪服及泳衣;其他衣服 –人造纖維製

Track suits, ski-suits and swimwear; other garment—Of man-made fibres

2019

HS2017

-62113310

- Industrial and occupational clothing

12

 

9.6

 

0

     

2019

HS2017

-62113331

- With an outer shell of a single identical fabric

12

 

9.6

 

0

     

2019

HS2017

-62113341

- Upper parts

12

 

9.6

 

0

     

2019

HS2017

-62113342

- Lower parts

12

 

9.6

 

0

     

2019

HS2017

-62113390

- Other

12

 

9.6

 

0

     
   

621139

競賽裝、滑雪服及泳衣;其他衣服 –其他紡織材料製

Track suits, ski-suits and swimwear; other garment—Of other textile materials

2019

HS2017

-62113900

- Of other textile materials

12

 

9.6

 

0

     
   

621142

競賽裝、滑雪服及泳衣;其他衣服 –棉製

Track suits, ski-suits and swimwear; other garment—Of cotton

2019

HS2017

-62114210

- Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use)

12

 

9.6

 

0

     

2019

HS2017

-62114231

- With an outer shell of a single identical fabric

12

 

9.6

 

0

     

2019

HS2017

-62114241

- Upper parts

12

 

9.6

 

0

     

2019

HS2017

-62114242

- Lower parts

12

 

9.6

 

0

     

2019

HS2017

-62114290

- Other

12

 

9.6

 

0

     
   

621143

競賽裝、滑雪服及泳衣;其他衣服 –人造纖維製

Track suits, ski-suits and swimwear; other garment—Of man-made fibres

2019

HS2017

-62114310

- Aprons, overalls, smock-overalls and other industrial and occupational clothing (whether or not also suitable for domestic use)

12

 

9.6

 

0

     

2019

HS2017

-62114331

- With an outer shell of a single identical fabric

12

 

9.6

 

0

     

2019

HS2017

-62114341

- Upper parts

12

 

9.6

 

0

     

2019

HS2017

-62114342

- Lower parts

12

 

9.6

 

0

     

2019

HS2017

-62114390

- Other

12

 

9.6

 

0

     
   

621149

競賽裝、滑雪服及泳衣;其他衣服 –其他紡織材料製

Track suits, ski-suits and swimwear; other garment—Of other textile materials

2019

HS2017

-62114900

- Of other textile materials

12

 

9.6

 

0

     
   

6212

胸罩、束腰、緊身褡、吊褲帶、吊帶、吊襪及類似品及其零件,不論是否針織或非針織者

Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or crochete

2019

HS2017

-62121010

- In a set made up for retail sale containing a brassier and a pair of briefs

6.5

 

5.2

 

0

     

2019

HS2017

-62121090

- Other

6.5

 

5.2

 

0

     

2019

HS2017

-62122000

- Girdles and panty girdles

6.5

 

5.2

 

0

     

2019

HS2017

-62123000

- Corselettes

6.5

 

5.2

 

0

     

2019

HS2017

-62129000

- Other

6.5

 

5.2

 

0

     

【資料來源:經濟部國際貿易局】

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