HS编码848640,本章注释9（3）规定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 |
|---|---|---|
| 8486.40.10.00 | Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | 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 | ||
| 8486.40.20.00 | Die attach apparatus, tape automated bonders, wire bonders and encapsulation equipment for the assembly of semiconductors; automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices | 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 | ||
| 8486.40.30.00 | Moulds for manufacture of semiconductor devices | 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 | ||
| 8486.40.40.00 | Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 进口关税 中国-东盟 0.0 RCEP 2.4 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.40.50.00 | Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 进口关税 中国-东盟 0.0 RCEP 2.4 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.40.60.00 | Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 进口关税 中国-东盟 0.0 RCEP 2.4 % CIF NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.40.70.00 | Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates | 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 | ||
| 8486.40.90.00 | 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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