HS编码847989,其他具有独立功能的机器及机械器具从中国出口到柬埔寨,需要在柬埔寨缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8479.89.10 | Automated machines for the placement or the removal of components or contact elements of a kind used solely or principally for the manufacture of printed circuit assemblies | 进口关税 |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8479.89.50 | Machinery for assembling central processing unit (CPU) daughter boards in plastic cases or housings; apparatus for the regeneration of chemical solutions used in the manufacture of printed circuit boards or printed wiring boards; equipment for mechanically cleaning the surfaces of printed circuit boards or printed wiring boards during manufacturing; registration equipment for the alignment of printed circuit boards or printed wiring boards or printed circuit assemblies in the manufacturing process | 进口关税 |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8479.89.61 | Automatic service-vending machines | 进口关税 |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8479.89.69 | Other | 进口关税 |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8479.89.70 | Other, not electrically operated | 进口关税 |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) |
税费概览：
【概览】
无论个人或商业实体在柬埔寨从事商品进口，均需缴纳进口关税及其他税费。进口税费全部以货运价值，即到岸价格（CIF）计算。除此之外，进口商品还需缴纳增值税和特别税。
【关税】
柬埔寨关税税率在0%-35%之间，平均税率为15%，分为从价征收和从量征收。
【增值税】
柬埔寨进口商品标准增值税税率为10%。进口环节的计税基础为该货品的到岸价格（CIF）、关税以及特定商品和服务税之和。增值税等于计税基础乘以适用税率10%。
【起征点】
柬埔寨关税不设起征点。但是无论进口货值多少，均需缴纳进口关税和其他税费。
【其他】
特别税：在CIF价与关税总和的基础上，对某些产品（酒精饮料、化妆品和车辆）征收税率在3%-45%之间的税费。
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