HS编码848690,品目8486的零件及附件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 |
|---|---|---|
| 8486.90.11 | Of apparatus for rapid heating of semiconductor wafers | |
| 8486.90.12 | Of spin dryers for semiconductor wafer processing | |
| 8486.90.13 | Of machines for working any material by removal of material, by laser or other light or photon beam in the production of semiconductor wafers | |
| 8486.90.14 | Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine-tools | |
| 8486.90.15 | Other | |
| 8486.90.16 | Of grinding, polishing and lapping machines for processing of semiconductor wafers | |
| 8486.90.17 | Of apparatus for growing or pulling monocrystal semiconductor boules | |
| 8486.90.19 | Other | |
| 8486.90.21 | Of chemical vapour deposition apparatus for semiconductor production | |
| 8486.90.22 | Of epitaxial deposition machines for semiconductor wafers; of spinners for coating photographic emulsions on semiconductor wafers | |
| 8486.90.23 | Of ion implanters for doping semiconductor materials; of apparatus for physical deposition by sputtering on semiconductor wafers; of physical deposition apparatus for semiconductor production; of direct write-on-wafer apparatus, step and repeat aligners and other lithography equipment | |
| 8486.90.24 | Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine-tools | |
| 8486.90.25 | Other | |
| 8486.90.26 | Tool holders and self-opening dieheads; workholders; dividing heads and other special attachments for machine-tools | |
| 8486.90.27 | Other | |
| 8486.90.28 | Of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers; of inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers | |
| 8486.90.29 | Other | |
| 8486.90.31 | Of apparatus for dry etching patterns on flat panel display substrates | |
| 8486.90.32 | Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine-tools | |
| 8486.90.33 | Other | |
| 8486.90.34 | Of chemical vapour deposition apparatus for flat panel display production | |
| 8486.90.35 | Of spinners for coating photosensitive emulsions on flat panel display substrates | |
| 8486.90.36 | Of apparatus for physical deposition on flat panel display substrates | |
| 8486.90.39 | Other | |
| 8486.90.41 | Of focused ion beam milling machines to produce or repair masks and reticles for patterns on semiconductor devices | |
| 8486.90.42 | Of die attach apparatus, tape automated bonders, wire bonders and of encapsulation equipment for assembly of semiconductors | |
| 8486.90.43 | Of automated machines for the transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices | |
| 8486.90.44 | Of optical stereoscopic and photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | |
| 8486.90.45 | Of electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | |
| 8486.90.46 | Of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, including printed circuit assemblies | |
| 8486.90.49 | 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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