HS编码848620,制造半导体器件或集成电路用的机器及装置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
8486.20.11Chemical vapour deposition apparatus for semiconductor production
8486.20.12Epitaxial deposition machines for semiconductor wafers; spinners for coating photographic emulsions on semiconductor wafers
8486.20.13Apparatus for physical deposition by sputtering on semiconductor wafers; physical deposition apparatus for semiconductor production
8486.20.19Other
8486.20.21Ion implanters for doping semiconductor materials
8486.20.29Other
8486.20.31Deflash machines for cleaning and removing contaminants from the metal leads of semiconductor packages prior to the electroplating process; spraying appliances for etching, stripping or cleaning semiconductor wafers
8486.20.32Equipment for dry etching patterns on semiconductor materials
8486.20.33Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers
8486.20.39Other
8486.20.41Direct write-on-wafer apparatus
8486.20.42Step and repeat aligners
8486.20.49Other
8486.20.51Dicing machines for scribing or scoring semiconductor wafers
8486.20.59Other
8486.20.91Lasercutters for cutting contacting tracks in semiconductor production by laser beam
8486.20.92Machines for bending, folding and straightening semiconductor leads
8486.20.93Resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers
8486.20.94Inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers
8486.20.95Automated machines for the placement or the removal of components or contact elements on semiconductor materials
8486.20.99Other
关税更新日期：2025-05-19 “部分数据”来源于商务部网站：   https://wmsw.mofcom.gov.cn/，美国来自于 hts.usitc.gov。

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。