HS编码870490,-未列名货运机动车辆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 |
|---|---|---|
| 8704.90.10 | Completely Knocked Down | 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 | ||
| 8704.90.91.100 | Components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI for the assembly of hybrid (electric and gasoline/diesel), flex-fuel (bio-ethanol and bio-diesel), compressed natural gas (CNG), hydrogen or other alternative fuel vehicles | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
| 8704.90.91.200 | Other components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI | 进口关税 中国-东盟 1.0 % CIF RCEP 1.0 % CIF NORMAL 1.0 % CIF |
| 8704.90.91.900 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
| 8704.90.92.100 | Components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI for the assembly of hybrid (electric and gasoline/diesel), flex-fuel (bio-ethanol and bio-diesel), compressed natural gas (CNG), hydrogen or other alternative fuel vehicles | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
| 8704.90.92.200 | Other components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI | 进口关税 中国-东盟 1.0 % CIF RCEP 1.0 % CIF NORMAL 1.0 % CIF |
| 8704.90.92.900 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
| 8704.90.93.100 | Components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI for the assembly of hybrid (electric and gasoline/diesel), flex-fuel (bio-ethanol and bio-diesel), compressed natural gas (CNG), hydrogen or other alternative fuel vehicles | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
| 8704.90.93.200 | Other components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI | 进口关税 中国-东盟 1.0 % CIF RCEP 1.0 % CIF NORMAL 1.0 % CIF |
| 8704.90.93.900 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
| 8704.90.94.100 | Components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI for the assembly of hybrid (electric and gasoline/diesel), flex-fuel (bio-ethanol and bio-diesel), compressed natural gas (CNG), hydrogen or other alternative fuel vehicles | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
| 8704.90.94.200 | Other components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI | 进口关税 中国-东盟 1.0 % CIF RCEP 1.0 % CIF NORMAL 1.0 % CIF |
| 8704.90.94.900 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % CIF |
| 8704.90.95.100 | Components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI for the assembly of hybrid (electric and gasoline/diesel), flex-fuel (bio-ethanol and bio-diesel), compressed natural gas (CNG), hydrogen or other alternative fuel vehicles | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
| 8704.90.95.200 | Other components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI | 进口关税 中国-东盟 1.0 % CIF RCEP 1.0 % CIF NORMAL 1.0 % CIF |
| 8704.90.95.900 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 30.0 % CIF NORMAL 30.0 % 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。
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