┌──────────────────────────┬───┐
│                      稅目                          │稅率  │
├──────────────────────────┼───┤
│一、煙葉產品                                        │      │
├──────────────────────────┼───┤
│晾曬煙葉                                            │31%   │
├──────────────────────────┼───┤
│烤煙葉                                              │31％  │
├──────────────────────────┼───┤
│二、園藝產品                                        │      │
├──────────────────────────┼───┤
│毛茶                                                │16％  │
├──────────────────────────┼───┤
│柑桔香蕉荔枝蘋果梨                                  │12％  │
├──────────────────────────┼───┤
│其他水果干果                                        │10％  │
├──────────────────────────┼───┤
│果用瓜                                              │8％   │
├──────────────────────────┼───┤
│蠶繭                                                │8％   │
├──────────────────────────┼───┤
│三、水產品（海淡水、灘涂養殖和海淡水捕撈及水生植物）│8％   │
├──────────────────────────┼───┤
│四、林木產品                                        │      │
├──────────────────────────┼───┤
│原本原竹                                            │8％   │
├──────────────────────────┼───┤
│生漆天然樹脂                                        │10％  │
├──────────────────────────┼───┤
│天然橡膠                                            │8％   │
├──────────────────────────┼───┤
│五、牲畜產品                                        │      │
├──────────────────────────┼───┤
│牛皮豬皮羊皮                                        │10％  │
├──────────────────────────┼───┤
│羊毛兔毛                                            │10％  │
├──────────────────────────┼───┤
│羊絨駝絨                                            │10％  │
├──────────────────────────┼───┤
│六、食用菌                                          │      │
├──────────────────────────┼───┤
│黑木耳銀耳香菇蘑菇                                  │8％   │
├──────────────────────────┼───┤
│七、貴重食品                                        │      │
├──────────────────────────┼───┤
│海參鮑魚干口燕窩魚唇魚翅                            │25％  │
└──────────────────────────┴───┘