HS编码870340,同时装有点燃往复式活塞内燃发动机及驱动电动机的其他车辆，可通过接插外部电源进行充电的除外：气缸容量（排气量）不超过1000毫升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 |
|---|---|---|
| 8703.40.11 | Go-karts | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Of a cylinder capacity not exceeding 1,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.12 | All-Terrain Vehicles (ATV) | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 1,500 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.13 | Ambulances | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 1,500 cc and exceeding 3,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.14 | Hearses | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 1,500 cc and exceeding 3,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.15 | Prison vans | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 1,500 cc and exceeding 3,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.16 | Of a cylinder capacity not exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 1,500 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.17 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity exceeding 2000 cc but not exceeding 3,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.18 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.19 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.21 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.22 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.23 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.24 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.25 | Of a cylinder capacity not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 1,500 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.26 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity exceeding 3,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.27 | Of a cylinder capacity not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 1,500 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.28 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity exceeding 3,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.31 | Go-karts | 进口关税 中国-东盟 5.0 % CIF O f a cylinder capacity exceeding 1000 cc but not exceeding 1,500 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other 中国-东盟 30.0 % CIF Of a cylinder capacity not exceeding 1,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.32 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.33 | Of a cylinder capacity exceeding 1,000 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.34 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.35 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.36 | Other | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 1,000 cc and exceeding 3,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.41 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.42 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.43 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.44 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.45 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.46 | Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.47 | Of a cylinder capacity exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.51 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.52 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.53 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.54 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.55 | Of a cylinder capacity exceeding 3,000 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.56 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.57 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.58 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity exceeding 3,000 cc with spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.61 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.62 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.63 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.64 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.65 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.66 | Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.67 | Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.68 | Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.71 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.72 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.73 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.74 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.75 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.76 | Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.77 | Of a cylinder capacity exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.81 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.82 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.83 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.84 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.85 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.86 | Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.87 | Of a cylinder capacity exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.91 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.92 | Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.93 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.94 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.95 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.96 | Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 30.0 % CIF RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.97 | Of a cylinder capacity exceeding 3,000 cc, of four-wheel drive | 进口关税 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion 中国-东盟 30.0 % CIF Other RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.40.98 | Of a cylinder capacity exceeding 3,000 cc, not of four-wheel drive | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With spark-ignition internal combustion reciprocating piston engine as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD |
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。
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