HS编码848640,本章注释9（3）规定的机器及装置从中国出口到越南,需要在越南缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8486.40.10 | Focused Ion beam milling machines 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 | ||
| 8486.40.20 | Die attach apparatus, tape Automated bonders, wire bonders and encapsulation equipment for the assembly of semiconductors; automated machines for 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 | ||
| 8486.40.30 | Moulds for manufacture of 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 | ||
| 8486.40.40 | Optical stereoscopic 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 | ||
| 8486.40.50 | 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 | ||
| 8486.40.60 | 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 | ||
| 8486.40.70 | Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated 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 | ||
| 8486.40.90 | Other | 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 |
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。
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