HS编码848640,本章注释9（3）规定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 |
|---|---|---|
| 8486.40.10 | Focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | |
| 8486.40.20 | Die attach apparatus, tape automated bonders, wire bonders and encapsulation equipment for the assembly of semiconductors; automated machines for transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices | |
| 8486.40.30 | Moulds for manufacture of semiconductor devices | |
| 8486.40.40 | Optical stereoscopic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | |
| 8486.40.50 | Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | |
| 8486.40.60 | Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | |
| 8486.40.70 | Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates | |
| 8486.40.90 | Other |
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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