HS编码870310,雪地行走专用机动车;高尔夫球机动车等车辆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
8703.10.10.100With only electric motor for propulsion
8703.10.10.200With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, whether or not capable of being charged by plugging to external source of electric power
8703.10.10.300With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, whether or not capable of being charged by plugging to external source of electric power
8703.10.10.900Other
8703.10.90.100With only electric motor for propulsion
8703.10.90.200With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, whether or not capable of being charged by plugging to external source of electric power
8703.10.90.300With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, whether or not capable of being charged by plugging to external source of electric power
8703.10.90.900Other
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。