HS编码848690,品目8486的零件及附件从中国出口到越南,需要在越南缴纳的进口税费查询


HS Code 英文描述 关税信息
8486.90.11Of apparatus for rapid heating of semiconductor wafers
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.12Of Spin Dryers for semiconductor wafer processing
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.13Of machines for working any material by removal of material, by laser or Other Light or photon beam in the production of semiconductor wafers
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.14Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.15Other
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.16Of grinding, polishing and lapping machines for processing of semiconductor wafers
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.17Of apparatus for growing or pulling monocrystal semiconductor boules
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.19Other
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.21Of chemical vapour deposition apparatus for semiconductor production
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.22Of epitaxial deposition machines for semiconductor wafers; of spinners for coating photographic emulsions on semiconductor wafers
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.23Of 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
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.26Tool holders and self-opening dieheads; workholders; dividing heads and other special attachments for machine tools
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.27Other
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.28Of 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
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.29Other
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.31Of apparatus for dry Etching patterns on Flat panel Display substrates
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.32Tool holder and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.33Other
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.34Of chemical vapour deposition apparatus for Flat panel Display production
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.35Of spinners for coating photosensitive emulsions on Flat panel Display substrates
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.36Of apparatus for physical deposition on Flat panel Display substrates
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.39Other
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.41Of Focused Ion beam milling machine to produce or repair masks and reticles for patterns on semiconductor devices
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.42Of Die attach apparatus, tape Automated bonders, wire bonders and of encapsulation equipment for assembly of semiconductors
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.43Of Automated machines for the transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and Other materials for semiconductor devices
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.44Of optical stereoscopic and Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.45Of Electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.46Of Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, including printed circuit assemblies
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


8486.90.49Other
进口关税

MFN  0.0   

中国-东盟  0.0   

RCEP  0.0   

NORMAL  5.0 % CIF   


增值税

VAT  10.0 % CIFD   


关税更新日期:2025-02-20 “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越南从事商品进口,均须缴纳进口关税和其他税费。进口税费全部以货运价值,即到岸价格(CIF)计算。同时,进口商品还须征收增值税和特别消费税。

【增值税】
越南的增值税率有三档:0%、5%和10%,出口加工企业出口产品免征增值税。

【起征点】
进口商品货值(CIF)不超过100万越南盾,免征关税。但增值税和特别消费税可能仍然征收。

【其他】
特别消费税是针对某些商品,征收税率在10%-65%之间的税费。