HS编码870870,机动车辆的车轮及其零件、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 |
|---|---|---|
| 8708.70.15 | For vehicles of heading 87.01 | 进口关税 MFN 15.0 % CIF RCEP 12.0 % CIF NORMAL 22.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.70.16 | For vehicles of heading 87.03 | 进口关税 MFN 15.0 % CIF RCEP 12.0 % CIF NORMAL 22.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.70.1710 | Applicable to cargo transport vehicles with a total weight of more than 20 tons | 进口关税 MFN 20.0 % CIF RCEP 20.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.1790 | Other | 进口关税 MFN 20.0 % CIF RCEP 20.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.1810 | Applicable to cargo transport vehicles with a total weight of more than 20 tons | 进口关税 MFN 20.0 % CIF RCEP 20.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.1890 | Other | 进口关税 MFN 20.0 % CIF RCEP 20.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.1910 | Applicable to cargo transport vehicles with a total weight of more than 20 tons | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.1990 | Other | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.21 | For vehicles of heading 87.01 | 进口关税 MFN 25.0 % CIF RCEP 25.0 % CIF NORMAL 37.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.70.22 | For vehicles of heading 87.03 | 进口关税 MFN 25.0 % CIF RCEP 15.0 % CIF NORMAL 37.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.70.2310 | Applicable to cargo transport vehicles with a total weight of more than 20 tons | 进口关税 MFN 25.0 % CIF RCEP 25.0 % CIF NORMAL 37.5 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.2390 | Other | 进口关税 MFN 25.0 % CIF RCEP 25.0 % CIF NORMAL 37.5 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.2910 | Types of freight vehicles with a maximum load capacity exceeding 20 tons | 进口关税 MFN 25.0 % CIF RCEP 25.0 % CIF NORMAL 37.5 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.2990 | Other | 进口关税 MFN 25.0 % CIF RCEP 25.0 % CIF NORMAL 37.5 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.31 | For vehicles of heading 87.01 | 进口关税 MFN 25.0 % CIF RCEP 25.0 % CIF NORMAL 37.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.70.32 | For vehicles of heading 87.03 | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.70.33 | For dump trucks designed for use on non-highway roads of a gross design weight of over 45 tonnes | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.70.3410 | Applicable to cargo transport vehicles with a total weight of more than 20 tons | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.3490 | Other | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.3910 | Applicable to cargo transport vehicles with a total weight of more than 20 tons | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.3990 | Other | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.95 | For vehicles of heading 87.01 | 进口关税 MFN 25.0 % CIF RCEP 25.0 % CIF NORMAL 37.5 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.70.9610 | Applicable to cargo transport vehicles with a total weight of more than 20 tons | 进口关税 MFN 20.0 % CIF RCEP 20.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.9690 | Other | 进口关税 MFN 20.0 % CIF RCEP 20.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.97 | For vehicles of heading 87.03 | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 10.0 % CIFD | ||
| 8708.70.9910 | Applicable to cargo transport vehicles with a total weight of more than 20 tons | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 | ||
| 8708.70.9990 | Other | 进口关税 MFN 20.0 % CIF RCEP 12.0 % CIF NORMAL 30.0 % CIF |
增值税 VAT 0.0 |
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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