菲律宾 · 第 97· 19 条目
§97艺术品、古董
第 XXI 类艺术品、收藏品及古物 · 第 97–99 章（WCO HS）
本章品目（4 位 WCO 统一）
6 个品目
菲律宾 税号（前 19 条）
本章共 19 条，| HS 编码 | 商品描述 | 首要税率 | |
|---|---|---|---|
| 9701.21.00 | - - Paintings, drawings and pastels | 7% | → |
| 9701.22.00 | - - Mosaics | 7% | → |
| 9701.29.00 | - - Other | 7% | → |
| 9701.91.00 | - - Paintings, drawings and pastels | 7% | → |
| 9701.92.00 | - - Mosaics | 7% | → |
| 9701.99.00 | - - Other | 7% | → |
| 9702.10.00 | - Of an age exceeding 100 years | 7% | → |
| 9702.90.00 | - Other | 7% | → |
| 9703.10.00 | - Of an age exceeding 100 years | 7% | → |
| 9703.90.00 | - Other | 7% | → |
| 9704.00.00 | Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07. | 7% | → |
| 9705.10.00 | - Collections and collectors' pieces of archaeological, ethnographic or historical interest | 10% | → |
| 9705.21.00 | - - Human specimens and parts thereof | 10% | → |
| 9705.22.00 | - - Extinct or endangered species and parts thereof | 10% | → |
| 9705.29.00 | - - Other | 10% | → |
| 9705.31.00 | - - Of an age exceeding 100 years | 10% | → |
| 9705.39.00 | - - Other | 10% | → |
| 9706.10.00 | - Of an age exceeding 250 years | 10% | → |
| 9706.90.00 | - Other | 10% | → |