HS编码848690,品目8486的零件及附件从中国出口到缅甸,需要在缅甸缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8486.90.11.00 | Of apparatus for rapid heating of 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 | ||
| 8486.90.12.00 | Of spin dryers for semiconductor wafer processing | 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 | ||
| 8486.90.13.00 | Of machines for working any material by removal of material, by laser or other light or photon beam in the production of 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 | ||
| 8486.90.14.00 | Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools | 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 | ||
| 8486.90.15.00 | 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 | ||
| 8486.90.16.00 | Of grinding, polishing and lapping machines for processing of 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 | ||
| 8486.90.17.00 | Of apparatus for growing or pulling monocrystal semiconductor boules | 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 | ||
| 8486.90.19.00 | 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 | ||
| 8486.90.21.00 | Of 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 | ||
| 8486.90.22.00 | Of epitaxial deposition machines for semiconductor wafers; of 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 | ||
| 8486.90.23.00 | Of ion implanters for doping semiconductor materials; of apparatus for physical deposition by sputtering on semiconductor wafers; of physical deposition apparatus for semiconductor production; of direct write-on- wafer apparatus, step and repeat aligners and other lithography equipment | 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 | ||
| 8486.90.24.00 | Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools | 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 | ||
| 8486.90.25.00 | 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 | ||
| 8486.90.26.00 | Tool holders and self-opening dieheads; workholders; dividing heads and other special attachments for machine tools | 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 | ||
| 8486.90.27.00 | 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 | ||
| 8486.90.28.00 | Of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers; of 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 | ||
| 8486.90.29.00 | 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 | ||
| 8486.90.31.00 | Of apparatus for dry etching patterns on flat panel display substrates | 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 | ||
| 8486.90.32.00 | Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools | 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 | ||
| 8486.90.33.00 | 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 | ||
| 8486.90.34.00 | Of chemical vapour deposition apparatus for flat panel display 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 | ||
| 8486.90.35.00 | Of spinners for coating photosensitive emulsions on flat panel display substrates | 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 | ||
| 8486.90.36.00 | Of apparatus for physical deposition on flat panel display substrates | 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 | ||
| 8486.90.39.00 | 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 | ||
| 8486.90.41.00 | Of focused ion beam milling machine 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 | ||
| 8486.90.42.00 | Of die attach apparatus, tape automated bonders, wire bonders and of encapsulation equipment for assembly of semiconductors | 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 | ||
| 8486.90.43.00 | Of automated machines for the 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 3.8 % CIF NORMAL 5.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.90.44.00 | Of optical stereoscopic and 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 | ||
| 8486.90.45.00 | Of 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 | ||
| 8486.90.46.00 | Of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, including printed circuit assemblies | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 3.0 % CIF |
商业税 COMMERCIAL_TAX 5.0 % CIFD | ||
| 8486.90.49.00 | 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%。
|