HS编码870370,-同时装有压燃式活塞内燃发动机（柴油或半柴油发动机)及驱动电动机的主要用于载人的机动车，可接插外部电源充电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 |
|---|---|---|
| 8703.70.11 | Go-karts | 进口关税 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 1,500 cc with compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.12 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.13 | Ambulances | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.14 | Hearses | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.15 | Prison vans | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc with compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.16 | Of a cylinder capacity not exceeding 2,000 cc | 进口关税 RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.17 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.18 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.19 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.21 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.22 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.23 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.24 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.25 | 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 With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.26 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.27 | 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 With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.28 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.31 | Go-karts | 进口关税 中国-东盟 30.0 % CIF Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.32 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.33 | Of a cylinder capacity exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.34 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.35 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.36 | Of a cylinder capacity exceeding 2,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.41 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.42 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.43 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.44 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.45 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.46 | Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.47 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.51 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.52 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.53 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.54 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.55 | Of a cylinder capacity exceeding 2,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.56 | Of a cylinder capacity not exceeding 1,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.57 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.58 | Of a cylinder capacity exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.61 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.62 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.63 | 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 Other 中国-东盟 5.0 % CIF Of a cylinder capacity not exceeding 2,000 cc with compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.64 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.65 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.66 | Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.67 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.71 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.72 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.73 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.74 | Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.75 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.76 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.77 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.81 | Of a cylinder capacity not exceeding 1,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.82 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.83 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.84 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.85 | Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.86 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.87 | Of a cylinder capacity exceeding 3,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.91 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.92 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.93 | Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.94 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.95 | 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 Other 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion RCEP 30.0 % CIF NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
| 8703.70.96 | Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | 进口关税 中国-东盟 5.0 % CIF With compression-ignition internal combustion piston engine (diesel or semi-diesel) 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 | ||
| 8703.70.97 | 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 compression-ignition internal combustion piston engine (diesel or semi-diesel) 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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