HS编码848180,其他阀门、龙头、旋塞及类似装置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 |
|---|---|---|
| 8481.80.11 | Of copper or copper alloys | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.12 | Of other materials | 进口关税 中国-柬埔寨自由贸易协定 12.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.13 | Of copper or copper alloys | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.14 | Of other materials | 进口关税 中国-柬埔寨自由贸易协定 12.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.21 | Having inlet or outlet internal diameters not exceeding 2.5 cm | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.22 | Having inlet or outlet internal diameters exceeding 2.5 cm | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.30 | Cocks and valves, whether or not fitted with piezo-electric igniters, for gas stoves or ranges | 进口关税 中国-东盟 5.0 % CIF RCEP 12.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.41 | Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm | 进口关税 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.49 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 15.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.51 | Of plastics, with an internal diameter of not less than 1 cm and not more than 2.5 cm | 进口关税 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.59 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 15.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.61 | Manually operated gate valves with an internal diameter exceeding 5 cm but not exceeding 40 cm | 进口关税 中国-东盟 5.0 % CIF RCEP 12.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.62 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 12.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.63 | Other | 进口关税 中国-东盟 5.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.64 | Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter | 进口关税 中国-柬埔寨自由贸易协定 0.0 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.65 | Other | 进口关税 中国-柬埔寨自由贸易协定 0.0 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.66 | Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.67 | Other | 进口关税 中国-柬埔寨自由贸易协定 3.0 % CIF 中国-东盟 5.0 % CIF RCEP 12.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.71 | Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.72 | Other | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.73 | Having inlet and outlet internal diameters of more than 5 cm but not more than 40 cm | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.74 | Having inlet and outlet internal diameters of more than 40 cm | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.77 | Having inlet and outlet internal diameters of not more than 5 cm | 进口关税 中国-东盟 5.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.78 | Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.79 | Other | 进口关税 中国-柬埔寨自由贸易协定 12.0 % CIF 中国-东盟 5.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.81 | Of plastics and of not less than 1 cm and not more than 2.5 cm in internal diameter | 进口关税 中国-柬埔寨自由贸易协定 9.0 % CIF 中国-东盟 5.0 % CIF RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.82 | Other | 进口关税 中国-东盟 5.0 % CIF RCEP 12.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.83 | Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04, with an inlet internal diameter of less than 1 cm of plastic | 进口关税 RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 25.0 % CIFD | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.84 | Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04, with an inlet internal diameter not less than 1 cm and not more than 2.5 cm of plastic | 进口关税 RCEP 11.0 % CIF NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 25.0 % CIFD | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.93 | Fuel cut-off valves for vehicles of heading 87.02, 87.03 or 87.04, of other material | 进口关税 NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 25.0 % CIFD | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.94 | With an inlet internal diameter of less than 1 cm | 进口关税 NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.95 | With an inlet internal diameter not less than 1 cm and not more than 2.5 cm | 进口关税 NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.96 | With an inlet internal diameter more than 2.5 cm | 进口关税 NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.97 | Other, manually operated, weighing less than 3 kg, surface treated or made of stainless steel or nickel | 进口关税 NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.98 | Water taps of copper or copper alloy with an internal diameter 2.5 cm or less | 进口关税 NORMAL 15.0 % CIF |
特别税 SPECIFIC_TAX 0.0 | ||
增值税 VAT 10.0 % (CIFD + SPECIAL_TAX) | ||
| 8481.80.99 | Other | 进口关税 中国-东盟 5.0 % CIF NORMAL 15.0 % CIF |
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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