菲律宾 · 第 89· 66 条目
§89船舶、浮动结构
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）
8 个品目
菲律宾 税号（前 66 条）
本章共 66 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 8901.10.10 | - - Of a gross tonnage not exceeding 26 | 5% | → |
| 8901.10.20 | - - Of a gross tonnage exceeding 26 but not exceeding 500 | 5% | → |
| 8901.10.60 | - - Of a gross tonnage exceeding 500 but not exceeding 1,000 | 1% | → |
| 8901.10.70 | - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 | 1% | → |
| 8901.10.80 | - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 | 1% | → |
| 8901.10.90 | - - Of a gross tonnage exceeding 5,000 | 1% | → |
| 8901.20.50 | - - Of a gross tonnage not exceeding 5,000 | 1% | → |
| 8901.20.71 | - - - Of a gross tonnage exceeding 5,000 but not exceeding 20,000 | 1% | → |
| 8901.20.72 | - - - Of a gross tonnage exceeding 20,000 but not exceeding 30,000 | 1% | → |
| 8901.20.73 | - - - Of a gross tonnage exceeding 30,000 but not exceeding 50,000 | 1% | → |
| 8901.20.80 | - - Of a gross tonnage exceeding 50,000 | 1% | → |
| 8901.30.50 | - - Of a gross tonnage not exceeding 5,000 | 0% | → |
| 8901.30.70 | - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 | 0% | → |
| 8901.30.80 | - - Of a gross tonnage exceeding 50,000 | 0% | → |
| 8901.90.11 | - - - Of a gross tonnage not exceeding 26 | 5% | → |
| 8901.90.12 | - - - Of a gross tonnage exceeding 26 but not exceeding 500 | 5% | → |
| 8901.90.14 | - - - Of a gross tonnage exceeding 500 | 1% | → |
| 8901.90.31 | - - - Of a gross tonnage not exceeding 26 | 5% | → |
| 8901.90.32 | - - - Of a gross tonnage exceeding 26 but not exceeding 500 | 5% | → |
| 8901.90.33 | - - - Of a gross tonnage exceeding 500 but not exceeding 1,000 | 1% | → |
| 8901.90.34 | - - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 | 1% | → |
| 8901.90.35 | - - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000 | 1% | → |
| 8901.90.36 | - - - Of a gross tonnage exceeding 5,000 but not exceeding 50,000 | 1% | → |
| 8901.90.37 | - - - Of a gross tonnage exceeding 50,000 | 1% | → |
| 8902.00.31 | - - Of a gross tonnage not exceeding 26 | 5% | → |
| 8902.00.32 | - - Of a gross tonnage exceeding 26 but less than 40 | 5% | → |
| 8902.00.33 | - - Of a gross tonnage of 40 or more but not exceeding 101 | 0% | → |
| 8902.00.34 | - - Of a gross tonnage exceeding 101 but not exceeding 250 | 0% | → |
| 8902.00.35 | - - Of a gross tonnage exceeding 250 but not exceeding 1,000 | 0% | → |
| 8902.00.36 | - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 | 0% | → |
| 8902.00.37 | - - Of a gross tonnage exceeding 4,000 | 0% | → |
| 8902.00.41 | - - Of a gross tonnage not exceeding 26 | 5% | → |
| 8902.00.42 | - - Of a gross tonnage exceeding 26 but less than 40 | 5% | → |
| 8902.00.43 | - - Of a gross tonnage of 40 or more but not exceeding 101 | 5% | → |
| 8902.00.44 | - - Of a gross tonnage exceeding 101 but not exceeding 250 | 5% | → |
| 8902.00.45 | - - Of a gross tonnage exceeding 250 but not exceeding 1,000 | 5% | → |
| 8902.00.46 | - - Of a gross tonnage exceeding 1,000 but not exceeding 4,000 | 5% | → |
| 8902.00.47 | - - Of a gross tonnage exceeding 4,000 | 5% | → |
| 8903.11.00 | - - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg | 7% | → |
| 8903.12.00 | - - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg | 7% | → |
| 8903.19.00 | - - Other | 7% | → |
| 8903.21.00 | - - Of a length not exceeding 7.5 m | 10% | → |
| 8903.22.00 | - - Of a length exceeding 7.5 m but not exceeding 24 m | 10% | → |
| 8903.23.00 | - - Of a length exceeding 24 m | 10% | → |
| 8903.31.00 | - - Of a length not exceeding 7.5 m | 7% | → |
| 8903.32.00 | - - Of a length exceeding 7.5 m but not exceeding 24 m | 7% | → |
| 8903.33.00 | - - Of a length exceeding 24 m | 7% | → |
| 8903.93.00 | - - Of a length not exceeding 7.5 m | 10% | → |
| 8903.99.00 | - - Other | 10% | → |
| 8904.00.10 | - Of a gross tonnage not exceeding 26 | 3% | → |
| 8904.00.32 | - - Of a power not exceeding 1,200 hp | 3% | → |
| 8904.00.33 | - - Of a power exceeding 1,200 hp but not exceeding 3,200 hp | 3% | → |
| 8904.00.34 | - - Of a power exceeding 3,200 hp but not exceeding 4,000 hp | 3% | → |
| 8904.00.35 | - - Of a power exceeding 4,000 hp | 3% | → |
| 8905.10.00 | - Dredgers | 3% | → |
| 8905.20.00 | - Floating or submersible drilling or production platforms | 3% | → |
| 8905.90.10 | - - Floating docks | 3% | → |
| 8905.90.90 | - - Other | 3% | → |
| 8906.10.00 | - Warships | 1% | → |
| 8906.90.10 | - - Of a displacement not exceeding 30 t | 1% | → |
| 8906.90.20 | - - Of a displacement exceeding 30 t but not exceeding 300 t | 1% | → |
| 8906.90.90 | - - Other | 1% | → |
| 8907.10.00 | - Inflatable rafts | 0% | → |
| 8907.90.10 | - - Buoys | 3% | → |
| 8907.90.90 | - - Other | 3% | → |
| 8908.00.00 | Vessels and other floating structures for breaking up. | 3% | → |