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["附件2："]
["成品油进口环节消费税税率表"]
[]
["税则号列","商品名称（简称）","税率（元/升）"]
["27101210","车用汽油及航空汽油",1.52]
["27101220","石脑油",1.52]
["27101230","橡胶溶剂油、油漆溶剂油、抽提溶剂油",1.52]
["27101911","航空煤油",1.2]
["27101912","灯用煤油",1.2]
["27101919","其他煤油馏分产品",1.2]
["27101922","5-7号燃料油",1.2]
["27101923","柴油",1.2]
["27101929","其他燃料油",1.2]
["27101991","润滑油",1.52]
["27101992","润滑脂",1.52]
["27101993","润滑油基础油",1.52]
["27101999","其他重油及重油制品",1.2]
["27102000","石油及从沥青矿物提取的油类以及以上述油为基本成分（按重量计不低于70％）的其他税目未列名制品，含有生物柴油，但废油除外",1.2]
["ex38260000","不符合国家《柴油机燃料调合用生物柴油（BD100）》标准的生物柴油及其混合物",1.2]

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