HS编码030299,--其他鲜、冷可食用鱼杂碎从中国出口到菲律宾,需要在菲律宾缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 0302.99.00.100 | Of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster); of tunas (of the genus Thunnus), skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis); sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus); haddock (Melanogrammus aeglefinus) and coalfish (Pollachius virens) | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
| 0302.99.00.200 | Of salmonidae, other than of trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster); halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis); plaice (Pleuronectes platessa); sole (Solea spp.); herrings (Clupea harengus, Clupea pallasii); cod (Gadus morhua, Gadus ogac, Gadus macrocephalus); eels (Anguilla spp.); dogfish and other sharks | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 7.0 % CIF |
| 0302.99.00.900 | Other | 进口关税 中国-东盟 0.0 RCEP 10.0 % CIF Anchovies (Engraulis spp.); Swordfish (Xiphias gladius); Tilapias (Oreochromis spp.); Rays and skates (Rajidae); Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger); Mangrove red snappers (Lutjanus RCEP 0.0 Other NORMAL 10.0 % CIF |
税费概览：
【概览】
无论个人或商业实体在菲律宾从事商业进口，均须缴纳进口关税和其他税费。进口税费全部以货运价值，即到岸价值（CIF）计算。同时，进口商品还须征收增值税。
【关税】
进口到菲律宾的商品一般都要缴纳关税，进口关税税率一般为0-30%。
【增值税】
增值税=12%×（CIF价+某些适用关税）。
【其他】
部分应缴纳增值税和关税的进口商品也要征收消费税。
|