HS编码870870,机动车辆的车轮及其零件、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 |
|---|---|---|
| 8708.70.15 | For vehicles of heading 87.01 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.16 | For vehicles of heading 87.03 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.17 | For vehicles of subheading 8704.10 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.18 | Other | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.19 | Other | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.21 | For vehicles of heading 87.01 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.22 | For vehicles of heading 87.03 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.23 | For vehicles of heading 87.02 or 87.04 (excluding subheading 8704.10) | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.29 | Other | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.31 | For vehicles of heading 87.01 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.32 | For vehicles of heading 87.03 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.33 | For dumpers designed for off-highway use with g.v.w. exceeding 45 t | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.34 | For vehicles of heading 87.02 or other vehicles of heading 87.04 | 进口关税 |
| 8708.70.39 | Other | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.95 | For vehicles of heading 87.01 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.96 | For vehicles of heading 87.02 or 87.04 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.97 | For vehicles of heading 87.03 | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 8708.70.99 | Other | 进口关税 |
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。
|