HS编码482390,其他切成形的纸、纸板等纸及纸（桨）制品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 |
|---|---|---|
| 4823.90.10 | Cocooning frames for silk-worms | 进口关税 中国-东盟 3.0 % CIF RCEP 0.0 NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.20 | Display cards of a kind used for jewellery, including objects of personal adornment or articles of personal use normally carried in the pocket, in the handbag or on the person | 进口关税 中国-东盟 3.0 % CIF RCEP 0.0 NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.30 | Die-cut polyethylene coated paperboard of a kind used for the manufacture of paper cups | 进口关税 中国-东盟 1.0 % CIF RCEP 0.0 NORMAL 1.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.40 | Paper tube sets of a kind used for the manufacture of fireworks | 进口关税 中国-东盟 3.0 % CIF RCEP 0.0 NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.51 | Weighing 150 g/m² or less | 进口关税 中国-东盟 3.0 % CIF RCEP 0.0 NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.59 | Other | 进口关税 中国-东盟 3.0 % CIF RCEP 0.0 NORMAL 3.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.60 | Punched jacquard cards | 进口关税 中国-东盟 7.5 % CIF RCEP 0.0 NORMAL 15.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.70 | Fans and handscreens | 进口关税 中国-东盟 7.5 % CIF Paper, paperboard, cellulose wadding and webs of cellulose fibres, nes, cut to size; articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres, nes 中国-东盟 0.0 Paper fans RCEP 0.0 NORMAL 15.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.91 | Silicone paper | 进口关税 中国-东盟 7.5 % CIF RCEP 0.0 NORMAL 15.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.92 | Joss paper | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 15.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.94 | Cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass | 进口关税 中国-东盟 7.5 % CIF RCEP 0.0 NORMAL 15.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.95 | Floor coverings | 进口关税 中国-东盟 5.0 % CIF RCEP 0.0 NORMAL 15.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.96 | Other, cut to shape other than rectangular or square | 进口关税 中国-东盟 7.5 % CIF RCEP 0.0 NORMAL 15.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
| 4823.90.99 | Other | 进口关税 中国-东盟 7.5 % CIF RCEP 0.0 NORMAL 15.0 % 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。
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