HS编码848620,制造半导体器件或集成电路用的机器及装置从中国出口到缅甸,需要在缅甸缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8486.20.11.00 | Chemical vapour deposition apparatus for semiconductor production | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.12.00 | Epitaxial deposition machines for semiconductor wafers; spinners for coating photographic emulsions on semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.13.00 | Apparatus for physical deposition by sputtering on semiconductor wafers; physical deposition apparatus for semiconductor production | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.19.00 | Other | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.21.00 | Ion implanters for doping semiconductor materials | 进口关税 中国-东盟 0.0 RCEP 2.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.29.00 | Other | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.31.00 | Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process; spraying appliances for etching, stripping or cleaning semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.32.00 | Equipment for dry-etching patterns on semiconductor materials | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.33.00 | Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.39.00 | Other | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.41.00 | Direct write-on-wafer apparatus | 进口关税 中国-东盟 0.0 RCEP 11.4 % CIF NORMAL 15.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.42.00 | Step and repeat aligners | 进口关税 中国-东盟 0.0 RCEP 11.4 % CIF NORMAL 15.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.49.00 | Other | 进口关税 中国-东盟 0.0 RCEP 11.4 % CIF NORMAL 15.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.51.00 | Dicing machines for scribing or scoring semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.59.00 | Other | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.91.00 | Lasercutters for cutting contacting tracks in semiconductor production by laser beam | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.92.00 | Machines for bending, folding and straightening semiconductor leads | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.93.00 | Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.94.00 | Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.95.00 | Automated machines for the placement or the removal of components or contact elements on semiconductor materials | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.20.99.00 | Other | 进口关税 中国-东盟 0.0 RCEP 1.0 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD |
税费概览：
【概览】
无论个人或商业实体在缅甸从事商品进口，均需缴纳进口关税及其他税费。进口税费全部以货运价值，即到岸价格（CIF）计算。同时，进口商品还需缴纳商业税费。
【关税】
缅甸关税税率在0-50%之间。
【销售税】
缅甸商业税的起征额为5000万缅币。商业税的税率需根据商品及服务的种类而定，大多数商品和服务适用的商业税率为5%。
【特殊商品税】
特殊商品税的征收范围主要包括：烟草、酒精（烈酒、红酒和啤酒等）、香烟、木材、汽车和成品油等。自2019年10月1日起，珠宝和玉石的销售或进口应缴纳珠宝税，不再缴纳特殊商品税。特殊商品税税率不低于5%。
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