附表二
关税配额商品进口税率表
普通税率（％）180180180130130180最惠国税率（％）656565656565关税配额税率％1116910国别关税配额税率（中国新西兰自贸区）％
序号
商品类别
税则号列1001100010019010
1
小麦
100190901101000011031100110320101005100010059000
2
玉米
110220001103130011042300100610111006101910061091100610991006201010062090
18018013013018018018018018018018018018018018013013070702065406565656565656565656565654040101011991011111111119999
3
稻谷和大米
10063010100630901006401010064090110290111102901911031921110319291701110017011200
4
糖
170191001701991017019920170199905101110051011900125125125125125125505050505050151515151515
5
羊毛
51012100510129005101300051031010505050505050383838383838111111000000
f510510006毛条5105210051052900
505050125125150150150
38383840①40505050
333114②4②4②
000
7
棉花
520100005203000031021000
8
化肥
3105200031053000
注①：对配额外进口的一定数量棉花，适用滑准税形式暂定关税，具体方式如下：1当进口棉花完税价格高于或等于11397元公斤时，按0570元公斤计征从量税；2当进口棉花完税价格低于11397元公斤时，暂定关税税率按下式计算：Ri8686Pi2526×Pi1对上式计算结果四舍五入保留3位小数。其中Ri为暂定关税税率，当按上式计算值高于40时，Ri取值40；Pi为关税完税价格，单位为元公斤。②：暂定税率为1％。
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