菲律宾 · 品目· 12 个子目· 200 个税号
8703轿车及主要载人机动车辆
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
子目（6 位 WCO 统一）
菲律宾税号（8 位）
本品目下 菲律宾海关的全部细分税号与首要税率
| HS 编码 | 商品描述 | 首要税率 |
|---|---|---|
| 87.03 | Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. | — |
| 8703.10 | - Vehicles specially designed for travelling on snow; golf cars and similar vehicles : | — |
| 8703.10.10 | - - Golf cars (including golf buggies) and similar vehicles : | — |
| 8703.10.10.100 | - - - With only electric motor for propulsion | — |
| 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 | — |
| 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 | — |
| 8703.10.10.900 | - - - Other | — |
| 8703.10.90 | - - Other : | — |
| 8703.10.90.100 | - - - With only electric motor for propulsion | — |
| 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 | — |
| 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 | — |
| 8703.10.90.900 | - - - Other | — |
| 8703.21 | - - Of a cylinder capacity not exceeding 1,000 cc : | — |
| 8703.21.11 | - - - - Go-karts | — |
| 8703.21.12 | - - - - All-Terrain Vehicles (ATV) | — |
| 8703.21.13 | - - - - Ambulances | — |
| 8703.21.14 | - - - - Motor-homes | — |
| 8703.21.15 | - - - - Sedan | — |
| 8703.21.21 | - - - - - Of four-wheel drive | — |
| 8703.21.29 | - - - - - Other | — |
| 8703.21.31 | - - - - - Three-wheeled vehicles | — |
| 8703.21.39 | - - - - - Other | — |
| 8703.21.41 | - - - - Go-karts | — |
| 8703.21.42 | - - - - All-Terrain Vehicles (ATV) | — |
| 8703.21.43 | - - - - Ambulances | — |
| 8703.21.44 | - - - - Motor-homes | — |
| 8703.21.45 | - - - - Sedan | — |
| 8703.21.51 | - - - - - Of four-wheel drive | — |
| 8703.21.59 | - - - - - Other | — |
| 8703.21.91 | - - - - - Three-wheeled vehicles | — |
| 8703.21.99 | - - - - - Other | — |
| 8703.22 | - - Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc : | — |
| 8703.22.11 | - - - - Go-karts | — |
| 8703.22.12 | - - - - All-Terrain Vehicles (ATV) | — |
| 8703.22.13 | - - - - Ambulances | — |
| 8703.22.14 | - - - - Hearses | — |
| 8703.22.15 | - - - - Prison vans | — |
| 8703.22.16 | - - - - Motor-homes | — |
| 8703.22.17 | - - - - Sedan | — |
| 8703.22.21 | - - - - - Of four-wheel drive | — |
| 8703.22.29 | - - - - - Other | — |
| 8703.22.30 | - - - - Other | — |
| 8703.22.41 | - - - - Go-karts | — |
| 8703.22.42 | - - - - All-Terrain Vehicles (ATV) | — |
| 8703.22.43 | - - - - Ambulances | — |
| 8703.22.44 | - - - - Hearses | — |
| 8703.22.45 | - - - - Prison vans | — |
| 8703.22.46 | - - - - Motor-homes | — |
| 8703.22.47 | - - - - Sedan | — |
| 8703.22.51 | - - - - - Of four-wheel drive | — |
| 8703.22.59 | - - - - - Other | — |
| 8703.22.90 | - - - - Other | — |
| 8703.23 | - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : | — |
| 8703.23.11 | - - - - Ambulances | — |
| 8703.23.12 | - - - - Hearses | — |
| 8703.23.13 | - - - - Prison vans | — |
| 8703.23.14 | - - - - Motor-homes | — |
| 8703.23.21 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.23.22 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.23.23 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | — |
| 8703.23.24 | - - - - - Of a cylinder capacity exceeding 2,500 cc | — |
| 8703.23.31 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.23.32 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.23.33 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | — |
| 8703.23.34 | - - - - - Of a cylinder capacity exceeding 2,500 cc | — |
| 8703.23.35 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | — |
| 8703.23.36 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.23.41 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | — |
| 8703.23.42 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.23.51 | - - - - Ambulances | — |
| 8703.23.52 | - - - - Hearses | — |
| 8703.23.53 | - - - - Prison vans | — |
| 8703.23.54 | - - - - Motor-homes | — |
| 8703.23.55 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.23.56 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.23.57 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | — |
| 8703.23.58 | - - - - - Of a cylinder capacity exceeding 2,500 cc | — |
| 8703.23.61 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.23.62 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.23.63 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | — |
| 8703.23.64 | - - - - - Of a cylinder capacity exceeding 2,500 cc | — |
| 8703.23.65 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.23.66 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.23.67 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | — |
| 8703.23.68 | - - - - - Of a cylinder capacity exceeding 2,500 cc | — |
| 8703.23.71 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.23.72 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.23.73 | - - - - - Of a cylinder capacity exceeding 2,000 cc but not exceeding 2,500 cc | — |
| 8703.23.74 | - - - - - Of a cylinder capacity exceeding 2,500 cc | — |
| 8703.24 | - - Of a cylinder capacity exceeding 3,000 cc : | — |
| 8703.24.11 | - - - - Ambulances | — |
| 8703.24.12 | - - - - Hearses | — |
| 8703.24.13 | - - - - Prison vans | — |
| 8703.24.14 | - - - - Motor-homes | — |
| 8703.24.15 | - - - - Sedan | — |
| 8703.24.21 | - - - - - Of four-wheel drive | — |
| 8703.24.29 | - - - - - Other | — |
| 8703.24.30 | - - - - Other | — |
| 8703.24.41 | - - - - Ambulances | — |
| 8703.24.42 | - - - - Hearses | — |
| 8703.24.43 | - - - - Prison vans | — |
| 8703.24.44 | - - - - Motor-homes | — |
| 8703.24.45 | - - - - - Of four-wheel drive | — |
| 8703.24.49 | - - - - - Other | — |
| 8703.24.51 | - - - - - Of four-wheel drive | — |
| 8703.24.59 | - - - - - Other | — |
| 8703.24.61 | - - - - - Of four-wheel drive | — |
| 8703.24.69 | - - - - - Other | — |
| 8703.31 | - - Of a cylinder capacity not exceeding 1,500 cc : | — |
| 8703.31.11 | - - - - Go-karts | — |
| 8703.31.12 | - - - - All-Terrain Vehicles (ATV) | — |
| 8703.31.13 | - - - - Ambulances | — |
| 8703.31.14 | - - - - Hearses | — |
| 8703.31.15 | - - - - Prison vans | — |
| 8703.31.16 | - - - - Motor-homes | — |
| 8703.31.17 | - - - - Sedan | — |
| 8703.31.21 | - - - - - Of four-wheel drive | — |
| 8703.31.29 | - - - - - Other | — |
| 8703.31.31 | - - - - - Three-wheeled vehicles | — |
| 8703.31.39 | - - - - - Other | — |
| 8703.31.41 | - - - - Go-karts | — |
| 8703.31.42 | - - - - All-Terrain Vehicles (ATV) | — |
| 8703.31.43 | - - - - Ambulances | — |
| 8703.31.44 | - - - - Hearses | — |
| 8703.31.45 | - - - - Prison vans | — |
| 8703.31.46 | - - - - Motor-homes | — |
| 8703.31.47 | - - - - Sedan | — |
| 8703.31.51 | - - - - - Of four-wheel drive | — |
| 8703.31.59 | - - - - - Other | — |
| 8703.31.91 | - - - - - Three-wheeled vehicles | — |
| 8703.31.99 | - - - - - Other | — |
| 8703.32 | - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc : | — |
| 8703.32.11 | - - - - Ambulances | — |
| 8703.32.12 | - - - - Hearses | — |
| 8703.32.13 | - - - - Prison vans | — |
| 8703.32.14 | - - - - Motor-homes | — |
| 8703.32.21 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.32.22 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.32.23 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.32.31 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.32.32 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.32.33 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.32.34 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.32.35 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.32.36 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.32.41 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.32.42 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.32.43 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.32.51 | - - - - Ambulances | — |
| 8703.32.52 | - - - - Hearses | — |
| 8703.32.53 | - - - - Prison vans | — |
| 8703.32.54 | - - - - Motor-homes | — |
| 8703.32.61 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.32.62 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.32.63 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.32.71 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.32.72 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.32.73 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.32.74 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.32.75 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.32.76 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.32.81 | - - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 1,800 cc | — |
| 8703.32.82 | - - - - - Of a cylinder capacity exceeding 1,800 cc but not exceeding 2,000 cc | — |
| 8703.32.83 | - - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.33 | - - Of a cylinder capacity exceeding 2,500 cc : | — |
| 8703.33.11 | - - - - Ambulances | — |
| 8703.33.12 | - - - - Hearses | — |
| 8703.33.13 | - - - - Prison vans | — |
| 8703.33.14 | - - - - Motor-homes | — |
| 8703.33.21 | - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | — |
| 8703.33.22 | - - - - - Of a cylinder capacity exceeding 3,000 cc | — |
| 8703.33.31 | - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | — |
| 8703.33.32 | - - - - - Of a cylinder capacity exceeding 3,000 cc | — |
| 8703.33.33 | - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | — |
| 8703.33.34 | - - - - - Of a cylinder capacity exceeding 3,000 cc | — |
| 8703.33.40 | - - - - Other | — |
| 8703.33.51 | - - - - Ambulances | — |
| 8703.33.52 | - - - - Hearses | — |
| 8703.33.53 | - - - - Prison vans | — |
| 8703.33.54 | - - - - Motor-homes | — |
| 8703.33.61 | - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | — |
| 8703.33.62 | - - - - - Of a cylinder capacity exceeding 3,000 cc | — |
| 8703.33.71 | - - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc | — |
| 8703.33.72 | - - - - - Of a cylinder capacity exceeding 3,000 cc | — |
| 8703.33.80 | - - - - Other motor cars (including station wagons and sports cars, but not including vans), not of four-wheel drive | — |
| 8703.33.90 | - - - - Other | — |
| 8703.40 | - Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power : | — |
| 8703.40.11 | - - - Go-karts | — |
| 8703.40.12 | - - - All-Terrain Vehicles (ATV) | — |
| 8703.40.13 | - - - Ambulances | — |
| 8703.40.14 | - - - Hearses | — |
| 8703.40.15 | - - - Prison vans | — |
| 8703.40.16 | - - - - Of a cylinder capacity not exceeding 2,000 cc | — |
| 8703.40.17 | - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.40.18 | - - - - Of a cylinder capacity not exceeding 1,500 cc | — |
| 8703.40.19 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | — |
| 8703.40.21 | - - - - Of a cylinder capacity exceeding 2,000 cc | — |
| 8703.40.22 | - - - - Of a cylinder capacity not exceeding 1,500 cc | — |
| 8703.40.23 | - - - - Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc | — |
| 8703.40.24 | - - - - Of a cylinder capacity exceeding 2,000 cc | — |