HS编码870600,装有发动机的8701至8705机动车辆底盘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 |
|---|---|---|
| 8706.00.11 | For agricultural tractors of heading 87.01 | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.19 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.21 | For motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.22 | Other, for vehicles with g.v.w. not exceeding 24 t | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.23 | Other, for vehicles with g.v.w. exceeding 24 t | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.31 | For go-karts and golf cars (including golf buggies) and similar vehicles | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.32 | For ambulances | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.33 | For motor cars (including station wagons and sports cars, but not including vans) | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.34 | For vehicles specially designed for travelling on snow | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
| 8706.00.39 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.41 | For vehicles with g.v.w. not exceeding 24 t | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.42 | For vehicles with g.v.w. exceeding 24 t | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 8706.00.50 | For vehicles of heading 87.05 | 进口关税 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 10.0 % 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。
|