菲律宾 · 第 25· 86 条目
§25盐、硫、土、石
第 V 类矿产品 · 第 25–27 章（WCO HS）
本章品目（4 位 WCO 统一）
28 个品目
2501盐（包括食盐及变性盐）、纯氯化钠；海水→2502盐（包括食盐及变性盐）、纯氯化钠；海水→2503硫磺（升华硫、沉淀硫及胶体硫除外）→2504天然石墨→2505天然砂（第二十六章的含金属砂除外）→2506石英（天然砂除外）；石英岩→2507高岭土及其他高岭土质粘土（不论是否煅烧）→2508其他粘土、红柱石、蓝晶石、硅线石、莫来石、耐火粘土或硅质土→2509其他粘土、红柱石、蓝晶石、硅线石、莫来石、耐火粘土或硅质土→2510天然磷酸钙、天然磷酸铝钙及磷酸白垩→2511天然硫酸钡; 天然碳酸钡 (是否煅烧)→2512硅质化石粉及类似硅质土 (是否煅烧)→2513浮石; 金刚砂; 天然刚玉及其他天然磨料 (是否热处理)→2514浮石; 金刚砂; 天然刚玉及其他天然磨料 (是否热处理)→2515大理石; 凝灰岩; 艾考辛石及其他钙质碑石或建筑石→2516花岗岩; 斑岩; 玄武岩; 砂岩及其他碑石或建筑石→2518白云石 (是否煅烧或烧结); 白云石块或板→2519天然碳酸镁; 熔凝氧化镁; 死烧氧化镁及其他氧化镁→2520石膏; 硬石膏; 熟石膏 (是否着色)→2521石灰石熔剂; 石灰石及其他钙质石 (用于制石灰或水泥)→2522生石灰; 熟石灰及水硬石灰→2523硅酸盐水泥; 铝酸盐水泥; 矿渣水泥及类似水硬水泥→2524石棉→2525云母，包括劈片；云母废碎料→2526天然皂石及滑石→2528天然硼酸盐及其精矿；天然硼酸→2529长石；白榴石；霞石及霞石正长岩；萤石→2530其他未列名矿物→
菲律宾 税号（前 86 条）
本章共 86 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 2501.00.10 | - Table salt | 9% | → |
| 2501.00.20 | - Unprocessed rock salt | 9% | → |
| 2501.00.50 | - Sea water | 9% | → |
| 2501.00.91 | - - With sodium chloride content more than 60 % but less than 97 %, calculated on a dry basis, fortified with iodine | 9% | → |
| 2501.00.93 | - - With sodium chloride content 97 % or more, calculated on a dry basis | 9% | → |
| 2501.00.99 | - - Other | 9% | → |
| 2502.00.00 | Unroasted iron pyrites. | 3% | → |
| 2503.00.00 | Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. | 1% | → |
| 2504.10.00 | - In powder or in flakes | 1% | → |
| 2504.90.00 | - Other | 1% | → |
| 2505.10.00 | - Silica sands and quartz sands | 1% | → |
| 2505.90.00 | - Other | 3% | → |
| 2506.10.00 | - Quartz | 3% | → |
| 2506.20.00 | - Quartzite | 3% | → |
| 2507.00.00 | Kaolin and other kaolinic clays, whether or not calcined. | 1% | → |
| 2508.10.00 | - Bentonite | 1% | → |
| 2508.30.00 | - Fire-clay | 3% | → |
| 2508.40.10 | - - Fuller's earth | 3% | → |
| 2508.40.90 | - - Other | 3% | → |
| 2508.50.00 | - Andalusite, kyanite and sillimanite | 3% | → |
| 2508.60.00 | - Mullite | 1% | → |
| 2508.70.00 | - Chamotte or dinas earths | 1% | → |
| 2509.00.00 | Chalk. | 1% | → |
| 2510.10.10 | - - Apatite | 1% | → |
| 2510.10.90 | - - Other | 1% | → |
| 2510.20.10 | - - Apatite | 1% | → |
| 2510.20.90 | - - Other | 1% | → |
| 2511.10.00 | - Natural barium sulphate (barytes) | 1% | → |
| 2511.20.00 | - Natural barium carbonate (witherite) | 1% | → |
| 2512.00.00 | Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less. | 1% | → |
| 2513.10.00 | - Pumice stone | 3% | → |
| 2513.20.00 | - Emery, natural corundum, natural garnet and other natural abrasives | 1 /b | → |
| 2514.00.00 | Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. | 3% | → |
| 2515.11.00 | - - Crude or roughly trimmed | 5% | → |
| 2515.12.10 | - - - Blocks | 5% | → |
| 2515.12.20 | - - - Slabs | 5% | → |
| 2515.20.00 | - Ecaussine and other calcareous monumental or building stone; alabaster | 3% | → |
| 2516.11.00 | - - Crude or roughly trimmed | 3% | → |
| 2516.12.10 | - - - Blocks | 3% | → |
| 2516.12.20 | - - - Slabs | 5% | → |
| 2516.20.10 | - - Crude or roughly trimmed | 3% | → |
| 2516.20.20 | - - Merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape | 3% | → |
| 2516.90.00 | - Other monumental or building stone | 3% | → |
| 2517.10.00 | - Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated | 3% | → |
| 2517.20.00 | - Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10 | 3% | → |
| 2517.30.00 | - Tarred macadam | 3% | → |
| 2517.41.00 | - - Of marble | 3% | → |
| 2517.49.00 | - - Other | 3% | → |
| 2518.10.00 | - Dolomite, not calcined or sintered | 3% | → |
| 2518.20.00 | - Calcined or sintered dolomite | 3% | → |
| 2519.10.00 | - Natural magnesium carbonate (magnesite) | 3% | → |
| 2519.90.10 | - - Fused magnesia; dead-burned (sintered) magnesia | 1% | → |
| 2519.90.90 | - - Other | 3% | → |
| 2520.10.00 | - Gypsum; anhydrite | 0 /b | → |
| 2520.20.10 | - - Of a kind suitable for use in dentistry | 3% | → |
| 2520.20.90 | - - Other | 3% | → |
| 2521.00.00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. | 3% | → |
| 2522.10.00 | - Quicklime | 5% | → |
| 2522.20.00 | - Slaked lime | 5% | → |
| 2522.30.00 | - Hydraulic lime | 5% | → |
| 2523.10.10 | - - Of a kind used in the manufacture of white cement | 3% | → |
| 2523.10.90 | - - Other | 0% | → |
| 2523.21.00 | - - White cement, whether or not artificially coloured | 3% | → |
| 2523.29.10 | - - - Coloured cement | 5% | → |
| 2523.29.90 | - - - Other | 0% | → |
| 2523.30.00 | - Aluminous cement | 3% | → |
| 2523.90.00 | - Other hydraulic cements | 0% | → |
| 2524.10.00 | - Crocidolite | 3% | → |
| 2524.90.00 | - Other | 3% | → |
| 2525.10.00 | - Crude mica and mica rifted into sheets or splittings | 3% | → |
| 2525.20.00 | - Mica powder | 1% | → |
| 2525.30.00 | - Mica waste | 3% | → |
| 2526.10.00 | - Not crushed, not powdered | 1% | → |
| 2526.20.10 | - - Talc powder | 1% | → |
| 2526.20.90 | - - Other | 1% | → |
| 2528.00.00 | Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 % of H₃BO₃ calculated on the dry weight. | 1% | → |
| 2529.10.10 | - - Potash feldspar; soda feldspar | 3% | → |
| 2529.10.90 | - - Other | 3% | → |
| 2529.21.00 | - - Containing by weight 97 % or less of calcium fluoride | 1% | → |
| 2529.22.00 | - - Containing by weight more than 97 % of calcium fluoride | 1% | → |
| 2529.30.00 | - Leucite; nepheline and nepheline syenite | 1% | → |
| 2530.10.00 | - Vermiculite, perlite and chlorites, unexpanded | 3% | → |
| 2530.20.10 | - - Kieserite | 1% | → |
| 2530.20.20 | - - Epsomite (natural magnesium sulphates) | 1% | → |
| 2530.90.10 | - - Micronized zircon sand (zirconium silicate) of a kind used as an opacifier | 1% | → |
| 2530.90.90 | - - Other | 3% | → |