菲律宾 · 第 71· 80 条目
§71珠宝、贵金属
第 XIV 类天然或养殖珍珠、宝石、贵金属及其制品；仿首饰；硬币 · 第 71–71 章（WCO HS）
本章品目（4 位 WCO 统一）
18 个品目
7101天然或养殖珍珠，未串、镶或嵌→7102钻石，未镶或嵌→7103宝石(钻石除外)及半宝石，未串、镶或嵌→7104合成或再造宝石或半宝石，未串、镶或嵌→7105天然或合成宝石或半宝石的碎屑及粉末→7106银(包括镀金或镀铂的银)，未锻造、半制成或粉末状→7107银(包括镀金或镀铂的银)，未锻造、半制成或粉末状→7108金(包括镀铂的金)，未锻造、半制成或粉末状→7109金(包括镀铂的金)，未锻造、半制成或粉末状→7110铂，未锻造、半制成或粉末状→7111铂，未锻造、半制成形或粉状→7112贵金属废碎料及含贵金属化合物废碎料→7113贵金属或贱金属包贵金属的首饰及其零件→7114贵金属或贱金属包贵金属的金银匠制品及其零件→7115贵金属或贱金属包贵金属的其他制品→7116天然或养殖珍珠、宝石或半宝石制品→7117仿首饰→7118硬币→
菲律宾 税号（前 80 条）
本章共 80 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 7101.10.00 | - Natural pearls | 10 /b | → |
| 7101.21.00 | - - Unworked | 10 /b | → |
| 7101.22.00 | - - Worked | 10 /b | → |
| 7102.10.00 | - Unsorted | 3 /b | → |
| 7102.21.00 | - - Unworked or simply sawn, cleaved or bruted | 3 /b | → |
| 7102.29.00 | - - Other | 3 /b | → |
| 7102.31.00 | - - Unworked or simply sawn, cleaved or bruted | 3 /b | → |
| 7102.39.00 | - - Other | 3 /b | → |
| 7103.10.10 | - - Rubies | 3 /b | → |
| 7103.10.20 | - - Jade (nephrite and jadeite) | 3 /b | → |
| 7103.10.90 | - - Other | 3 /b | → |
| 7103.91.10 | - - - Rubies | 3 /b | → |
| 7103.91.90 | - - - Other | 3 /b | → |
| 7103.99.00 | - - Other | 3 /b | → |
| 7104.10.10 | - - Unworked | 3 /b | → |
| 7104.10.20 | - - Worked | 3 /b | → |
| 7104.21.00 | - - Diamonds | 3 /b | → |
| 7104.29.00 | - - Other | 3 /b | → |
| 7104.91.00 | - - Diamonds | 3 /b | → |
| 7104.99.00 | - - Other | 3 /b | → |
| 7105.10.00 | - Of diamonds | 3 /b | → |
| 7105.90.00 | - Other | 3 /b | → |
| 7106.10.00 | - Powder | 3 /b | → |
| 7106.91.00 | - - Unwrought | 3 /b | → |
| 7106.92.00 | - - Semi-manufactured | 3 /b | → |
| 7107.00.00 | Base metals clad with silver, not further worked than semi-manufactured. | 3 /b | → |
| 7108.11.00 | - - Powder | 3 /b | → |
| 7108.12.10 | - - - In lumps, ingots or cast bars | 3 /b | → |
| 7108.12.90 | - - - Other | 3 /b | → |
| 7108.13.00 | - - Other semi-manufactured forms | 3 /b | → |
| 7108.20.00 | - Monetary | 3 /b | → |
| 7109.00.00 | Base metals or silver, clad with gold, not further worked than semi-manufactured. | 3 /b | → |
| 7110.11.10 | - - - In lumps, ingots, cast bars or in powder form | 3 /b | → |
| 7110.11.90 | - - - Other | 3 /b | → |
| 7110.19.00 | - - Other | 3 /b | → |
| 7110.21.10 | - - - In lumps, ingots, cast bars or in powder form | 3 /b | → |
| 7110.21.90 | - - - Other | 3 /b | → |
| 7110.29.00 | - - Other | 3 /b | → |
| 7110.31.10 | - - - In lumps, ingots, cast bars or in powder form | 3 /b | → |
| 7110.31.90 | - - - Other | 3 /b | → |
| 7110.39.00 | - - Other | 3 /b | → |
| 7110.41.10 | - - - In lumps, ingots, cast bars or in powder form | 3 /b | → |
| 7110.41.90 | - - - Other | 3 /b | → |
| 7110.49.00 | - - Other | 3 /b | → |
| 7111.00.10 | - Silver or gold, clad with platinum | 3 /b | → |
| 7111.00.90 | - Other | 3 /b | → |
| 7112.30.00 | - Ash containing precious metal or precious metal compounds | 3 /b | → |
| 7112.91.00 | - - Of gold, including metal clad with gold but excluding sweepings containing other precious metals | 3 /b | → |
| 7112.92.00 | - - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals | 3 /b | → |
| 7112.99.10 | - - - Of silver, including metal clad with silver but excluding sweepings containing other precious metals | 3 /b | → |
| 7112.99.90 | - - - Other | 3 /b | → |
| 7113.11.10 | - - - Parts | 3 /b | → |
| 7113.11.90 | - - - Other | 10% | → |
| 7113.19.10 | - - - Parts | 3 /b | → |
| 7113.19.90 | - - - Other | 10% | → |
| 7113.20.10 | - - Parts | 3 /b | → |
| 7113.20.90 | - - Other | 10% | → |
| 7114.11.00 | - - Of silver, whether or not plated or clad with other precious metal | 10% | → |
| 7114.19.00 | - - Of other precious metal, whether or not plated or clad with precious metal | 10% | → |
| 7114.20.00 | - Of base metal clad with precious metal | 10% | → |
| 7115.10.00 | - Catalysts in the form of wire cloth or grill, of platinum | 7% | → |
| 7115.90.10 | - - Of gold or silver | 7% | → |
| 7115.90.20 | - - Of metal clad with gold or silver | 7% | → |
| 7115.90.90 | - - Other | 7% | → |
| 7116.10.00 | - Of natural or cultured pearls | 10% | → |
| 7116.20.00 | - Of precious or semi-precious stones (natural, synthetic or reconstructed) | 10% | → |
| 7117.11.10 | - - - Parts | 3 /b | → |
| 7117.11.90 | - - - Other | 10% | → |
| 7117.19.10 | - - - Bangles | 10% | → |
| 7117.19.20 | - - - Other imitation jewellery | 10% | → |
| 7117.19.90 | - - - Parts | 3 /b | → |
| 7117.90.10 | - - Bangles | 10% | → |
| 7117.90.20 | - - Other imitation jewellery | 10% | → |
| 7117.90.94 | - - - Wholly of plastics, glass, wood, worked tortoise shell, ivory, bone, horn, coral, mother-of-pearl, other animal carving material, worked vegetable carving material, worked mineral carving material, or of porcelain or china | 3 /b | → |
| 7117.90.99 | - - - Other | 3 /b | → |
| 7118.10.10 | - - Silver coin | 10% | → |
| 7118.10.90 | - - Other | 10% | → |
| 7118.90.10 | - - Gold coin, whether or not legal tender | 10% | → |
| 7118.90.20 | - - Silver coin, being legal tender | 10% | → |
| 7118.90.90 | - - Other | 10% | → |