HS编码950300,玩具;娱乐用模型;各种智力玩具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 |
|---|---|---|
| 9503.00.10 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.21 | Dolls, whether or not dressed | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.22 | Garments and garment accessories; footwear and headgear | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.29 | Other | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.30 | Electric trains, including tracks, signals and other accessories therefor | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.40 | Reduced size ("scale") models and similar recreational models, working or not | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.50 | Other construction sets and constructional toys, of materials other than plastics | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.60 | Stuffed toys representing animals or non-human creatures | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.70 | Puzzles of all kinds | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.80 | Portable interactive electronic educational devices primarily designed for children | 进口关税 |
| 9503.00.91 | Numerical, alphabetical or animal blocks or cut-outs; word builder sets; word making and talking sets; toy printing sets; toy counting frames (abaci); toy sewing machines; toy typewriters | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.92 | Skipping ropes | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.93 | Marbles | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.94 | Other toys, of rubber | 进口关税 |
增值税 VAT 12.0 % CIFD | ||
| 9503.00.99 | 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。
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