菲律宾 · 第 87· 200 条目
§87非铁道车辆
第 XVII 类车辆、航空器、船舶及运输设备 · 第 86–89 章（WCO HS）
本章品目（4 位 WCO 统一）
16 个品目
8701拖拉机→8702载客十人或十人以上机动车辆→8703轿车及主要载人机动车辆→8704载货机动车辆→8705特种用途机动车辆→8706装有发动机的底盘→8707车身(包括驾驶室)→8708机动车辆的零件、附件→8709工厂、仓库等短途运输用机动工业车辆；站台牵引车及其零件→8710工厂、仓库等短途运输用机动工业车辆；站台牵引车及其零件→8711摩托车（包括轻便摩托车）及装有辅助发动机的脚踏车，不论是否装有边车→8712自行车及其他非机动脚踏车（包括送货三轮车）→8713残疾人用车，不论是否装有发动机或其他机械驱动装置→8714税目8711至8713所列车辆的零件、附件→8715婴儿车及其零件→8716挂车及半挂车；其他非机械驱动车辆；上述车辆的零件→
菲律宾 税号（前 200 条）
本章共 1170 条，继续浏览请点进上方品目| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 8701.10.11 | - - - For agricultural use | 5% | → |
| 8701.10.19 | - - - Other | 5% | → |
| 8701.10.91 | - - - For agricultural use | 5% | → |
| 8701.10.99 | - - - Other | 5% | → |
| 8701.21.10 | - - - Completely Knocked Down | 3% | → |
| 8701.21.90 | - - - Other | 3% | → |
| 8701.22.10 | - - - Completely Knocked Down | 3% | → |
| 8701.22.90 | - - - Other | 3% | → |
| 8701.23.10 | - - - Completely Knocked Down | 3% | → |
| 8701.23.90 | - - - Other | 3% | → |
| 8701.24.10 | - - - Completely Knocked Down | 3% | → |
| 8701.24.90 | - - - Other | 3% | → |
| 8701.29.10 | - - - Completely Knocked Down | 3% | → |
| 8701.29.90 | - - - Other | 3% | → |
| 8701.30.00 | - Track-laying tractors | 3% | → |
| 8701.91.10 | - - - Agricultural tractors | 3% | → |
| 8701.91.90 | - - - Other | 3% | → |
| 8701.92.10 | - - - Agricultural tractors | 3% | → |
| 8701.92.90 | - - - Other | 3% | → |
| 8701.93.10 | - - - Agricultural tractors | 3% | → |
| 8701.93.90 | - - - Other | 3% | → |
| 8701.94.10 | - - - Agricultural tractors | 3% | → |
| 8701.94.90 | - - - Other | 3% | → |
| 8701.95.10 | - - - Agricultural tractors | 3% | → |
| 8701.95.90 | - - - Other | 3% | → |
| 8702.10.10 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 20% | → |
| 8702.10.41 | - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t | 15% | → |
| 8702.10.42 | - - - - Of a g.v.w. exceeding 24 t | 20% | → |
| 8702.10.49 | - - - - Other | 20% | → |
| 8702.10.50 | - - - Other | 20% | → |
| 8702.10.60 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 20% | → |
| 8702.10.71 | - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t | 15% | → |
| 8702.10.72 | - - - - Of a g.v.w. exceeding 24 t | 20% | → |
| 8702.10.79 | - - - - Other | 20% | → |
| 8702.10.81 | - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t | 15% | → |
| 8702.10.82 | - - - - Of a g.v.w. exceeding 24 t | 20% | → |
| 8702.10.89 | - - - - Other | 20% | → |
| 8702.10.91 | - - - - Of a g.v.w. exceeding 24 t | 20% | → |
| 8702.10.99 | - - - - Other | 20% | → |
| 8702.20.10 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 0 /j | → |
| 8702.20.22 | - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t | 0% | → |
| 8702.20.23 | - - - - Of a g.v.w. exceeding 24 t | 0 /j | → |
| 8702.20.29 | - - - - Other | 0 /j | → |
| 8702.20.31 | - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t : | — | → |
| 8702.20.31.100 | - - - - - With compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion | 0% | → |
| 8702.20.31.900 | - - - - - Other | 0 /j | → |
| 8702.20.32 | - - - - Of a g.v.w. exceeding 24 t | 0 /j | → |
| 8702.20.39 | - - - - Other | 0 /j | → |
| 8702.20.41 | - - - - Of a g.v.w. exceeding 24 t | 0 /j | → |
| 8702.20.49 | - - - - Other | 0 /j | → |
| 8702.20.50 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 0 /d | → |
| 8702.20.61 | - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t : | — | → |
| 8702.20.61.100 | - - - - - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion | 0% | → |
| 8702.20.61.900 | - - - - - Other | 0 /d | → |
| 8702.20.62 | - - - - Of a g.v.w. exceeding 24 t | 0 /d | → |
| 8702.20.69 | - - - - Other | 0 /d | → |
| 8702.20.71 | - - - - Of a g.v.w. of at least 6 t but not exceeding 18 t : | — | → |
| 8702.20.71.100 | - - - - - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel) as the primary means of propulsion | 0% | → |
| 8702.20.71.900 | - - - - - Other | 0 /d | → |
| 8702.20.72 | - - - - Of a g.v.w. exceeding 24 t | 0 /d | → |
| 8702.20.79 | - - - - Other | 0 /d | → |
| 8702.20.91 | - - - - Of a g.v.w. exceeding 24 t | 0 /d | → |
| 8702.20.99 | - - - - Other | 0 /d | → |
| 8702.30.10 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 0 /j | → |
| 8702.30.21 | - - - - Of a g.v.w. exceeding 24 t | 0 /j | → |
| 8702.30.29 | - - - - Other | 0 /j | → |
| 8702.30.31 | - - - - Of a g.v.w. exceeding 24 t | 0 /j | → |
| 8702.30.39 | - - - - Other | 0 /j | → |
| 8702.30.41 | - - - - Of a g.v.w. exceeding 24 t | 0 /j | → |
| 8702.30.49 | - - - - Other | 0 /j | → |
| 8702.30.50 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 0 /d | → |
| 8702.30.61 | - - - - Of a g.v.w. exceeding 24 t | 0 /d | → |
| 8702.30.69 | - - - - Other | 0 /d | → |
| 8702.30.71 | - - - - Of a g.v.w. exceeding 24 t | 0 /d | → |
| 8702.30.79 | - - - - Other | 0 /d | → |
| 8702.30.91 | - - - - Of a g.v.w. exceeding 24 t | 0 /d | → |
| 8702.30.99 | - - - - Other | 0 /d | → |
| 8702.40.10 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 0% | → |
| 8702.40.21 | - - - - Of a g.v.w. exceeding 24 t | 0% | → |
| 8702.40.29 | - - - - Other | 0% | → |
| 8702.40.31 | - - - - Of a g.v.w. exceeding 24 t | 0% | → |
| 8702.40.39 | - - - - Other | 0% | → |
| 8702.40.41 | - - - - Of a g.v.w. exceeding 24 t | 0% | → |
| 8702.40.49 | - - - - Other | 0% | → |
| 8702.40.50 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 0% | → |
| 8702.40.61 | - - - - Of a g.v.w. exceeding 24 t | 0% | → |
| 8702.40.69 | - - - - Other | 0% | → |
| 8702.40.71 | - - - - Of a g.v.w. exceeding 24 t | 0% | → |
| 8702.40.79 | - - - - Other | 0% | → |
| 8702.40.91 | - - - - Of a g.v.w. exceeding 24 t | 0% | → |
| 8702.40.99 | - - - - Other | 0% | → |
| 8702.90.10 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 20 /j | → |
| 8702.90.21 | - - - - Of a g.v.w. exceeding 24 t | 20 /j | → |
| 8702.90.29 | - - - - Other | 20 /j | → |
| 8702.90.31 | - - - - Of a g.v.w. exceeding 24 t | 20 /j | → |
| 8702.90.32 | - - - - Other | 20 /j | → |
| 8702.90.33 | - - - Other, of a g.v.w. exceeding 24 t | 20 /j | → |
| 8702.90.39 | - - - Other | 20 /j | → |
| 8702.90.40 | - - - Motor cars (including stretch limousines but not including coaches, buses, minibuses or vans) | 20 /d | → |
| 8702.90.51 | - - - - Of a g.v.w. exceeding 24 t | 20 /d | → |
| 8702.90.59 | - - - - Other | 20 /d | → |
| 8702.90.61 | - - - - Of a g.v.w. exceeding 24 t | 20 /d | → |
| 8702.90.69 | - - - - Other | 20 /d | → |
| 8702.90.71 | - - - - Of a g.v.w. not exceeding 24 t | 20 /d | → |
| 8702.90.79 | - - - - Other | 20 /d | → |
| 8702.90.80 | - - - Other, of a g.v.w. exceeding 24 t | 20 /d | → |
| 8702.90.90 | - - - Other : | — | → |
| 8702.90.90.100 | - - - - Components, parts and/or accessories imported from one or more countries for assembly of motor vehicles by participants in the Motor Vehicle Development Program with certificate from BOI for the assembly of hybrid (electric and gasoline/diesel), electric, flex-fuel (bio-ethanol and bio-diesel), compressed natural gas (CNG), hydrogen or other alternative fuel vehicles | 0% | → |
| 8702.90.90.200 | - - - - Other components, parts and/or accessories imported from one or more countries for assembly of vehicles by participants in the Motor Vehicle Development Program with certificate from BOI | 1% | → |
| 8702.90.90.900 | - - - - Other | 20 /d | → |
| 8703.10.10 | - - Golf cars (including golf buggies) and similar vehicles : | 0% | → |
| 8703.10.10.100 | - - - With only electric motor for propulsion | 0% | → |
| 8703.10.10.200 | - - - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, whether or not capable of being charged by plugging to external source of electric power | 0% | → |
| 8703.10.10.300 | - - - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, whether or not capable of being charged by plugging to external source of electric power | 0% | → |
| 8703.10.10.900 | - - - Other | 30% | → |
| 8703.10.90 | - - Other : | 0% | → |
| 8703.10.90.100 | - - - With only electric motor for propulsion | 0% | → |
| 8703.10.90.200 | - - - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, whether or not capable of being charged by plugging to external source of electric power | 0% | → |
| 8703.10.90.300 | - - - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, whether or not capable of being charged by plugging to external source of electric power | 0% | → |
| 8703.10.90.900 | - - - Other | 30% | → |
| 8703.21.11 | - - - - Go-karts | 30% | → |
| 8703.21.12 | - - - - All-Terrain Vehicles (ATV) | 30% | → |
| 8703.21.13 | - - - - Ambulances | 30% | → |
| 8703.21.14 | - - - - Motor-homes | 30% | → |
| 8703.21.15 | - - - - Sedan | 30% | → |
| 8703.21.21 | - - - - - Of four-wheel drive | 30% | → |
| 8703.21.29 | - - - - - Other | 30% | → |
| 8703.21.31 | - - - - - Three-wheeled vehicles | 30% | → |
| 8703.21.39 | - - - - - Other | 30% | → |
| 8703.21.41 | - - - - Go-karts | 30% | → |
| 8703.21.42 | - - - - All-Terrain Vehicles (ATV) | 30% | → |
| 8703.21.43 | - - - - Ambulances | 30% | → |
| 8703.21.44 | - - - - Motor-homes | 30% | → |
| 8703.21.45 | - - - - Sedan | 30% | → |
| 8703.21.51 | - - - - - Of four-wheel drive | 30% | → |
| 8703.21.59 | - - - - - Other | 30% | → |
| 8703.21.91 | - - - - - Three-wheeled vehicles | 30% | → |
| 8703.21.99 | - - - - - Other | 30% | → |
| 8703.22.11 | - - - - Go-karts | 30% | → |
| 8703.22.12 | - - - - All-Terrain Vehicles (ATV) | 30% | → |
| 8703.22.13 | - - - - Ambulances | 30% | → |
| 8703.22.14 | - - - - Hearses | 30% | → |
| 8703.22.15 | - - - - Prison vans | 30% | → |
| 8703.22.16 | - - - - Motor-homes | 30% | → |
| 8703.22.17 | - - - - Sedan | 30% | → |
| 8703.22.21 | - - - - - Of four-wheel drive | 30% | → |
| 8703.22.29 | - - - - - Other | 30% | → |
| 8703.22.30 | - - - - Other | 30% | → |
| 8703.22.41 | - - - - Go-karts | 30% | → |
| 8703.22.42 | - - - - All-Terrain Vehicles (ATV) | 30% | → |
| 8703.22.43 | - - - - Ambulances | 30% | → |
| 8703.22.44 | - - - - Hearses | 30% | → |
| 8703.22.45 | - - - - Prison vans | 30% | → |
| 8703.22.46 | - - - - Motor-homes | 30% | → |
| 8703.22.47 | - - - - Sedan | 30% | → |
| 8703.22.51 | - - - - - Of four-wheel drive | 30% | → |
| 8703.22.59 | - - - - - Other | 30% | → |
| 8703.22.90 | - - - - Other | 30% | → |
| 8703.23.11 | - - - - Ambulances | 30% | → |
| 8703.23.12 | - - - - Hearses | 30% | → |
| 8703.23.13 | - - - - Prison vans | 30% | → |
| 8703.23.14 | - - - - Motor-homes | 30% | → |
| 8703.23.21 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 30% | → |
| 8703.23.22 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 30% | → |
| 8703.23.23 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 30% | → |
| 8703.23.24 | - - - - - Of a cylinder capacity exceeding 2,500 cc | 30% | → |
| 8703.23.31 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 30% | → |
| 8703.23.32 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 30% | → |
| 8703.23.33 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 30% | → |
| 8703.23.34 | - - - - - Of a cylinder capacity exceeding 2,500 cc | 30% | → |
| 8703.23.35 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 30% | → |
| 8703.23.36 | - - - - - Of a cylinder capacity exceeding 2,000 cc | 30% | → |
| 8703.23.41 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | 30% | → |
| 8703.23.42 | - - - - - Of a cylinder capacity exceeding 2,000 cc | 30% | → |
| 8703.23.51 | - - - - Ambulances | 30% | → |
| 8703.23.52 | - - - - Hearses | 30% | → |
| 8703.23.53 | - - - - Prison vans | 30% | → |
| 8703.23.54 | - - - - Motor-homes | 30% | → |
| 8703.23.55 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 30% | → |
| 8703.23.56 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 30% | → |
| 8703.23.57 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 30% | → |
| 8703.23.58 | - - - - - Of a cylinder capacity exceeding 2,500 cc | 30% | → |
| 8703.23.61 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 30% | → |
| 8703.23.62 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 30% | → |
| 8703.23.63 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 30% | → |
| 8703.23.64 | - - - - - Of a cylinder capacity exceeding 2,500 cc | 30% | → |
| 8703.23.65 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 30% | → |
| 8703.23.66 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 30% | → |
| 8703.23.67 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 30% | → |
| 8703.23.68 | - - - - - Of a cylinder capacity exceeding 2,500 cc | 30% | → |
| 8703.23.71 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | 30% | → |
| 8703.23.72 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | 30% | → |
| 8703.23.73 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | 30% | → |
| 8703.23.74 | - - - - - Of a cylinder capacity exceeding 2,500 cc | 30% | → |
| 8703.24.11 | - - - - Ambulances | 30% | → |
| 8703.24.12 | - - - - Hearses | 30% | → |
| 8703.24.13 | - - - - Prison vans | 30% | → |
| 8703.24.14 | - - - - Motor-homes | 30% | → |
| 8703.24.15 | - - - - Sedan | 30% | → |
| 8703.24.21 | - - - - - Of four-wheel drive | 30% | → |