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越南,需要在越南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 subheading 8701.10 or 8701.90 | 进口关税 MFN 10.0 % CIF 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.19 | Other | 进口关税 MFN 10.0 % CIF 中国-东盟 5.0 % CIF RCEP 10.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.21 | For Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 进口关税 MFN 30.0 % CIF 中国-东盟 50.0 % CIF NORMAL 45.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.22 | Other, of a total vehicle weight not exceeding 24 tons | 进口关税 MFN 30.0 % CIF 中国-东盟 50.0 % CIF NORMAL 45.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.23 | Other, of a total weight of over 24 tonnes | 进口关税 MFN 30.0 % CIF 中国-东盟 50.0 % CIF NORMAL 45.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.31 | For Go-karts and Golf cars, including Golf buggies | 进口关税 MFN 27.0 % CIF 中国-东盟 50.0 % CIF NORMAL 40.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.32 | For Ambulances | 进口关税 MFN 27.0 % CIF 中国-东盟 50.0 % CIF NORMAL 40.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.33 | For Motor cars (including station wagons, SUVs and Sports cars, but not including vans) | 进口关税 MFN 27.0 % CIF 中国-东盟 50.0 % CIF NORMAL 40.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.34 | For vehicles specially designed for travelling on snow | 进口关税 MFN 27.0 % CIF 中国-东盟 50.0 % CIF NORMAL 40.5 % CIF |
增值税 VAT 0.0 | ||
| 8706.00.39 | Other | 进口关税 MFN 27.0 % CIF 中国-东盟 50.0 % CIF NORMAL 40.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.41 | For vehicles of a gross vehicle weight not exceeding 24 tons | 进口关税 MFN 30.0 % CIF 中国-东盟 50.0 % CIF NORMAL 45.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.42 | For vehicles of a total weight of over 24 tons | 进口关税 MFN 30.0 % CIF 中国-东盟 50.0 % CIF NORMAL 45.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8706.00.50 | For vehicles of heading 87.05 | 进口关税 MFN 10.0 % CIF 中国-东盟 50.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 10.0 % CIFD |
税费概览：
【概览】
无论个人或商业实体在越南从事商品进口，均须缴纳进口关税和其他税费。进口税费全部以货运价值，即到岸价格（CIF）计算。同时，进口商品还须征收增值税和特别消费税。
【增值税】
越南的增值税率有三档：0%、5%和10%，出口加工企业出口产品免征增值税。
【起征点】
进口商品货值（CIF）不超过100万越南盾，免征关税。但增值税和特别消费税可能仍然征收。
【其他】
特别消费税是针对某些商品，征收税率在10%-65%之间的税费。
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