HS编码870432,其他汽油货车，车总重＞5t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 |
|---|---|---|
| 8704.32.11 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.19 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.21 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.22 | Refuse/garbage collection vehicles having a refuse compressing device | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.23 | Tanker vehicles; bulk-cement lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF Tanker vehicles RCEP 30.0 % CIF Bulk-cement lorries (trucks) NORMAL 30.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.24 | Armoured cargo vehicles for transporting valuables | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.25 | Hooklift lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.29 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.31 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.39 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.41 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF Refrigerated lorries (trucks) NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.42 | Refuse/garbage collection vehicles having a refuse compressing device | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.43 | Tanker vehicles; bulk-cement lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.44 | Armoured cargo vehicles for transporting valuables | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.45 | Hooklift lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.48 | Other, of a g.v.w. exceeding 6 t but not exceeding 10 t | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.49 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.51 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.59 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.61 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.62 | Refuse/garbage collection vehicles having a refuse compressing device | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.63 | Tanker vehicles; bulk-cement lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.64 | Armoured cargo vehicles for transporting valuables | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.65 | Hooklift lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.69 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.72 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.79 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.81 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.82 | Refuse/garbage collection vehicles having a refuse compressing device | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.83 | Tanker vehicles; bulk-cement lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.84 | Armoured cargo vehicles for transporting valuables | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.85 | Hooklift lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.86 | Dumpers | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.89 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.91 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.92 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.93 | Refrigerated lorries (trucks) | 进口关税 中国-东盟 3.0 % CIF RCEP 3.0 % CIF NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.94 | Refuse/garbage collection vehicles having a refuse compressing device | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.95 | Tanker vehicles; bulk-cement lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.96 | Armoured cargo vehicles for transporting valuables | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.97 | Hooklift lorries (trucks) | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.98 | Dumpers | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8704.32.99 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 20.0 % CIF NORMAL 20.0 % CIF |
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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