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    隨著我國加入世界貿(mào)易組織和區(qū)域性貿(mào)易協(xié)定，我國國別稅率適用情況將發(fā)生較大的變化。2002年的《中華人民共和國海關(guān)進出口稅則》中進口稅率將分普通稅率、最惠國稅率、協(xié)定稅率、特惠稅率四欄。有關(guān)稅率適用規(guī)定見《關(guān)于實施200年〈中華人民共和國海關(guān)進出口稅則〉的公告》（海關(guān)總署公告〔2001〕22號）。

    經(jīng)商外經(jīng)貿(mào)部、財政部，現(xiàn)將適用進口關(guān)稅優(yōu)惠稅率的國家和地區(qū)清單發(fā)布，特此公告。

    附件：適用進口關(guān)稅優(yōu)惠稅率的國家或地區(qū)清單

┌──────────┬─────────────────────┐
│國家或地區(qū)代碼      │  國家或地區(qū)名稱                          │
├──────────┼─────────────────────┤
│  102               │  巴林                                    │
│  103               │  孟加拉國                                │
│  105               │  文萊                                    │
│  106               │  緬甸                                    │
│  107               │  柬埔寨                                  │
│  108               │  塞浦路斯                                │
│  109               │  朝鮮                                    │
│  110               │  中國香港                                │
│  111               │  印度                                    │
│  112               │  印度尼西亞                              │
│  113               │  伊朗                                    │
│  114               │  伊拉克                                  │
│  115               │  以色列                                  │
│  116               │  日本                                    │
│  117               │  約旦                                    │
│  118               │  科威特                                  │
│  119               │  老撾                                    │
│  120               │  黎巴嫩                                  │
│  121               │  中國澳門                                │
│  122               │  馬來西亞                                │
│  123               │  馬爾代夫                                │
│  124               │  蒙古                                    │
│  125               │  尼泊爾                                  │
│  126               │  阿曼                                    │
│  127               │  巴基斯坦                                │
│  129               │  菲律賓                                  │
│  120               │  卡塔爾                                  │
│  131               │  沙特阿拉伯                              │
│  132               │  新加坡                                  │
│  133               │  韓國                                    │
│  134               │  斯里蘭卡                                │
│  135               │  敘利亞                                  │
│  136               │  泰國                                    │
│  137               │  土耳其                                  │
│  138               │  阿聯(lián)酋                                  │
│  139               │  也門共和國                              │
│  141               │  越南                                    │
│  142               │  中國                                    │
│  143               │  臺、澎、金、馬單獨關(guān)稅區(qū)                │
│  201               │  阿爾及利亞                              │
│  202               │  安哥拉                                  │
│  203               │  貝寧                                    │
│  204               │  博茨瓦那                                │
│  205               │  布隆迪                                  │
│  206               │  喀麥隆                                  │
│  208               │  佛得角                                  │
│  209               │  中非共和國                              │
│  211               │  乍得                                    │
│  213               │  剛果                                    │
│  214               │  吉布提                                  │
│  215               │  埃及                                    │
│  216               │  赤道幾內(nèi)亞                              │
│  217               │  埃塞俄比亞                              │
│  218               │  加蓬                                    │
│  219               │  岡比亞                                  │
│  220               │  加納                                    │
│  221               │  幾內(nèi)亞                                  │
│  222               │  幾內(nèi)亞比紹                              │
│  223               │  科特迪瓦                                │
│  224               │  肯尼亞                                  │
│  226               │  利比亞                                  │
│  227               │  馬達加斯加                              │
│  228               │  馬拉維                                  │
│  229               │  馬里                                    │
│  230               │  毛里塔尼亞                              │
│  231               │  毛里求斯                                │
│  232               │  摩洛哥                                  │
│  233               │  莫桑比克                                │
│  234               │  納米比亞                                │
│  235               │  尼日爾                                  │
│  236               │  尼日利亞                                │
│  238               │  盧旺達                                  │
│  240               │  塞內(nèi)加爾                                │
│  242               │  塞拉利昂                                │
│  243               │  索馬里                                  │
│  244               │  南非                                    │
│  246               │  蘇丹                                    │
│  247               │  坦桑尼亞                                │
│  248               │  多哥                                    │
│  249               │  突尼斯                                  │
│  250               │  烏干達                                  │
│  251               │  布基納法索                              │
│  252               │  民主剛果                                │
│  253               │  贊比亞                                  │
│  254               │  津巴布韋                                │
│  255               │  萊索托                                  │
│  257               │  斯威士蘭                                │
│  258               │  厄立特里亞                              │
│  301               │  比利時*                                 │
│  302               │  丹麥*                                   │
│  303               │  英國*                                   │
│  304               │  德國*                                   │
│  305               │  法國*                                   │
│  306               │  愛爾蘭*                                 │
│  307               │  意大利*                                 │
│  308               │  盧森堡*                                 │
│  309               │  荷蘭*                                   │
│  310               │  希臘*                                   │
│  311               │  葡萄牙*                                 │
│  312               │  西班牙*                                 │
│  313               │  阿爾巴尼亞                              │
│  315               │  奧地利*                                 │
│  316               │  保加利亞                                │
│  318               │  芬蘭*                                   │
│  321               │  匈牙利                                  │
│  322               │  冰島                                    │
│  323               │  列支敦士登                              │
│  324               │  馬耳他                                  │
│  325               │  摩納哥                                  │
│  326               │  挪威                                    │
│  327               │  波蘭                                    │
│  328               │  羅馬尼亞                                │
│  330               │  瑞典*                                   │
│  331               │  瑞士                                    │
│  334               │  愛沙尼亞                                │
│  335               │  拉脫維亞                                │
│  336               │  立陶宛                                  │
│  337               │  格魯吉亞                                │
│  338               │  亞美尼亞                                │
│  339               │  阿塞拜疆                                │
│  340               │  白俄羅斯                                │
│  341               │  哈薩克斯坦                              │
│  342               │  吉爾吉斯                                │
│  343               │  摩爾多瓦                                │
│  344               │  俄羅斯聯(lián)邦                              │
│  345               │  塔吉克斯坦                              │
│  346               │  土庫曼斯坦                              │
│  347               │  烏克蘭                                  │
│  348               │  烏茲別克斯坦                            │
│  349               │  南斯拉夫                                │
│  350               │  斯洛文尼亞                              │
│  351               │  克羅地亞                                │
│  352               │  捷克共和國                              │
│  353               │  斯洛伐克                                │
│  354               │  馬其頓                                  │
│  355               │  波斯尼亞和黑塞哥維那                    │
│  401               │  安提瓜和巴布達                          │
│  402               │  阿根廷                                  │
│  405               │  巴巴多斯                                │
│  406               │  伯利茲                                  │
│  408               │  玻利維亞                                │
│  410               │  巴西                                    │
│  412               │  智利                                    │
│  413               │  哥倫比亞                                │
│  414               │  多米尼亞共和國                          │
│  415               │  哥斯達黎加                              │
│  416               │  古巴                                    │
│  418               │  多米尼加                                │
│  419               │  厄瓜多爾                                │
│  421               │  格林納達                                │
│  423               │  危地馬拉                                │
│  424               │  圭亞那                                  │
│  425               │  海地                                    │
│  426              │  洪都拉斯                                │
│  427               │  牙買加                                  │
│  429               │  墨西哥                                  │
│  431               │  尼加拉瓜                                │
│  432               │  巴拿馬                                  │
│  433               │  巴拉圭                                  │
│  434               │  秘魯                                    │
│  435               │  波多黎各                                │
│  437               │  圣盧西亞                                │
│  439               │  圣文森特和格林納丁斯                    │
│  441               │  蘇里南                                  │
│  442               │  特立尼達和多巴哥                        │
│  444               │  烏拉圭                                  │
│  445               │  委內(nèi)瑞拉                                │
│  447               │  圣基茨和尼維斯                          │
│  501               │  加拿大                                  │
│  502               │  美國                                    │
│  503               │  格陵蘭                                  │
│  601               │  澳大利亞                                │
│  602               │  庫克群島                                │
│  603               │  斐濟                                    │
│  608               │  瓦努阿圖                                │
│  609               │  新西蘭                                  │
│  611               │  巴布亞新幾內(nèi)亞                          │
│  613               │  所羅門群島                              │
│  614               │  湯加                                    │
│  617               │  薩摩亞                                  │
│  618               │  基里巴斯                                │
│  620               │  密克羅尼西亞                            │
└──────────┴─────────────────────┘