HS编码870850,装有差速器的驱动桥及零件;非驱动桥及零件从中国出口到越南,需要在越南缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8708.50.11 | For vehicles of heading 87.03 | 进口关税 MFN 20.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.50.1310 | Applicable to cargo transport vehicles with a total weight of more than 5 tons | 进口关税 MFN 7.0 % CIF NORMAL 10.5 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.1390 | Other | 进口关税 MFN 7.0 % CIF NORMAL 10.5 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.15 | For vehicles of heading 87.01 | 进口关税 MFN 15.0 % CIF RCEP 12.0 % CIF NORMAL 22.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.50.1910 | Applicable to cargo transport vehicles with a total weight of more than 5 tons | 进口关税 MFN 10.0 % CIF RCEP 8.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.1990 | Other | 进口关税 MFN 10.0 % CIF RCEP 8.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.25 | For vehicles of heading 87.01 | 进口关税 MFN 15.0 % CIF RCEP 12.0 % CIF NORMAL 22.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.50.26 | For vehicles of heading 87.03 | 进口关税 MFN 20.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.50.2710 | Applicable to cargo transport vehicles with a total weight of more than 5 tons | 进口关税 MFN 10.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.2790 | Other | 进口关税 MFN 10.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.2910 | Applicable to cargo transport vehicles with a total weight of more than 5 tons | 进口关税 MFN 10.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.2990 | Other | 进口关税 MFN 10.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.9110 | Agricultural tractors of heading 87.01 (except heading 8701.20 and 8701.30) | 进口关税 MFN 10.0 % CIF RCEP 8.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.9190 | Other | 进口关税 MFN 10.0 % CIF RCEP 8.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.9210 | Agricultural tractors of heading 87.01 (except heading 8701.20 and 8701.30) | 进口关税 MFN 10.0 % CIF RCEP 8.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.9290 | Other | 进口关税 MFN 10.0 % CIF RCEP 8.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.50.94 | Pinion wheel and pineapple gear | 进口关税 MFN 10.0 % CIF RCEP 6.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.50.95 | Other | 进口关税 MFN 10.0 % CIF RCEP 6.0 % CIF NORMAL 15.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.50.96 | Pinion wheel and pineapple gear | 进口关税 MFN 5.0 % CIF RCEP 4.0 % CIF NORMAL 7.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.50.99 | Other | 进口关税 MFN 5.0 % CIF RCEP 4.0 % CIF NORMAL 7.5 % 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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