东南亚关税贸易中心

🇵🇭 菲律宾进口关税税则表

菲律宾全部 97 章 HS 编码分类及 MFN(最惠国)关税税率范围。 点击各章查看详细税目及 FTA 优惠信息。

章节名称HS 编码数MFN 税率范围
01活动物Live animals830% - 40%
02肉及食用杂碎Meat and edible meat offal1553% - 40%
03鱼、甲壳动物、软体动物及其他水生无脊椎动物Fish and crustaceans, molluscs and other aquatic invertebrates4010% - 15%
04乳品;蛋品;天然蜂蜜;其他食用动物产品Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included680% - 10%
05其他动物产品Products of animal origin, not elsewhere specified or included250% - 3%
06活树及其他活植物;鳞茎、根及类似品;插花及装饰用簇叶Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage270% - 15%
07食用蔬菜及某些根茎Edible vegetables and certain roots and tubers1300% - 40%
08食用水果及坚果;柑橘属水果或甜瓜的果皮Edible fruit and nuts; peel of citrus fruit or melons1003% - 20%
09咖啡、茶、马黛茶及调味香料Coffee, tea, mate and spices913% - 40%
10谷物Cereals690% - 15%
11制粉工业产品;麦芽;淀粉;菊粉;面筋Products of the milling industry; malt; starches; inulin; wheat gluten381% - 40%
12含油子仁及果实;杂项子仁及果实;工业用或药用植物;稻草及饲料Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder1100% - 15%
13虫胶;树胶、树脂及其他植物液汁Lac; gums, resins and other vegetable saps and extracts211% - 7%
14编结用植物材料;其他植物产品Vegetable plaiting materials; vegetable products not elsewhere specified or included133% - 7%
15动植物油脂及其分解产品;精制食用油脂;动植物蜡Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes1891% - 15%
16肉、鱼或甲壳动物、软体动物及其他水生无脊椎动物的制品Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates913% - 45%
17糖及糖食Sugars and sugar confectionery491% - 65%
18可可及可可制品Cocoa and cocoa preparations163% - 7%
19谷物、粮食粉、淀粉或乳的制品;糕饼点心Preparations of cereals, flour, starch or milk; pastrycooks' products580% - 15%
20蔬菜、水果、坚果或植物其他部分的制品Preparations of vegetables, fruit, nuts or other parts of plants891% - 15%
21杂项食品Miscellaneous edible preparations791% - 45%
22饮料、酒及醋Beverages, spirits and vinegar733% - 15%
23食品工业的残渣及废料;配制的动物饲料Residues and waste from the food industries; prepared animal fodder420% - 35%
24烟草及烟草代用品的制品Tobacco and manufactured tobacco substitutes433% - 10%
25盐;硫磺;泥土及石料;石膏料、石灰及水泥Salt; sulphur; earths and stone; plastering materials, lime and cement860% - 9%
26矿砂、矿渣及矿灰Ores, slag and ash421% - 3%
27矿物燃料、矿物油及其蒸馏产品;沥青物质;矿物蜡Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes910% - 3%
28无机化学品;贵金属、稀土金属、放射性元素及同位素的有机及无机化合物Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes2280% - 7%
29有机化学品Organic chemicals4840% - 10%
30药品Pharmaceutical products1110% - 20%
31肥料Fertilisers311% - 7%
32鞣料或染料提取物;鞣酸及其衍生物;染料、颜料及其他着色料;油漆及清漆;油灰及其他类似胶粘剂;墨水、油墨Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks870% - 7%
33精油及香膏;芳香料制品及化妆盥洗品Essential oils and resinoids; perfumery, cosmetic or toilet preparations501% - 10%
34肥皂、有机表面活性剂、洗涤剂、润滑剂、人造蜡、调制蜡、光洁剂、蜡烛及类似品、塑型用膏、"牙科用蜡"及牙科用熟石膏制剂Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster651% - 15%
35蛋白类物质;改性淀粉;胶;酶Albuminoidal substances; modified starches; glues; enzymes220% - 7%
36炸药;烟火制品;火柴;引火合金;某些可燃制品Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations191% - 15%
37照相及电影用品Photographic or cinematographic goods540% - 15%
38杂项化学产品Miscellaneous chemical products1820% - 30%
39塑料及其制品Plastics and articles thereof3850% - 15%
40橡胶及其制品Rubber and articles thereof2150% - 20%
41生皮(毛皮除外)及皮革Raw hides and skins (other than furskins) and leather391% - 7%
42皮革制品;鞍具及挽具;旅行用品、手提包及类似容器;动物肠线(蚕胶丝除外)制品Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)373% - 15%
43毛皮及人造毛皮;其制品Furskins and artificial fur; manufactures thereof163%
44木及木制品;木炭Wood and articles of wood; wood charcoal2320% - 15%
45软木及软木制品Cork and articles of cork71% - 3%
46稻草、秸秆、针茅或其他编结材料的制品;篮筐及柳条编结品Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork2810% - 15%
47木浆或其他纤维状纤维素浆;回收(废碎)纸或纸板Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard230% - 1%
48纸及纸板;纸浆、纸或纸板制品Paper and paperboard; articles of paper pulp, of paper or of paperboard2531% - 15%
49书籍、报纸、印刷图片及其他印刷工业产品;手稿、打字稿及设计图纸Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans340% - 15%
50蚕丝Silk151% - 3%
51羊毛、动物细毛或粗毛;马毛纱线及其机织物Wool, fine or coarse animal hair; horsehair yarn and woven fabric401%
52棉花Cotton1451% - 10%
53其他植物纺织纤维;纸纱线及纸纱线的机织物Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn313% - 7%
54化学纤维长丝;化学纺织材料制扁条及类似品Man-made filaments; strip and the like of man-made textile materials901% - 10%
55化学纤维短纤Man-made staple fibres1181% - 10%
56絮胎、毡呢及无纺织物;特种纱线;线、绳、索、缆及其制品Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof431% - 15%
57地毯及其他纺织材料的铺地制品Carpets and other textile floor coverings6415% - 20%
58特种机织物;簇绒织物;花边;挂毯;装饰毯;刺绣品Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery863% - 10%
59浸渍、涂布、包覆或层压的纺织物;工业用纺织制品Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use430% - 15%
60针织物或钩编织物Knitted or crocheted fabrics621% - 10%
61针织或钩编的服装及衣着附件Articles of apparel and clothing accessories, knitted or crocheted1311% - 15%
62非针织或非钩编的服装及衣着附件Articles of apparel and clothing accessories, not knitted or crocheted2213% - 15%
63其他纺织制成品;成套物品;旧衣着及旧纺织品;碎织物Other made up textile articles; sets; worn clothing and worn textile articles; rags911% - 20%
64鞋靴、护腿及类似品;其零件Footwear, gaiters and the like; parts of such articles601% - 15%
65帽类及其零件Headgear and parts thereof153% - 15%
66雨伞、阳伞、手杖、鞭子及其零件Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof73% - 15%
67已加工羽毛及羽绒制品;人造花;人发制品Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair107% - 15%
68石料、石膏、水泥、石棉、云母及类似材料的制品Articles of stone, plaster, cement, asbestos, mica or similar materials860% - 10%
69陶瓷产品Ceramic products610% - 15%
70玻璃及玻璃器Glass and glassware1190% - 15%
71天然或养殖珍珠、宝石或半宝石、贵金属、包贵金属及其制品;仿首饰;硬币Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin803% - 10%
72钢铁Iron and steel3770% - 10%
73钢铁制品Articles of iron or steel2770% - 20%
74铜及其制品Copper and articles thereof791% - 15%
75镍及其制品Nickel and articles thereof191% - 5%
76铝及其制品Aluminium and articles thereof741% - 15%
78铅及其制品Lead and articles thereof121% - 5%
79锌及其制品Zinc and articles thereof151% - 5%
80锡及其制品Tin and articles thereof121% - 3%
81其他贱金属;金属陶瓷;其制品Other base metals; cermets; articles thereof621% - 3%
82贱金属工具、器具、利口器、餐匙餐叉;其零件Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal730% - 15%
83贱金属杂项制品Miscellaneous articles of base metal730% - 15%
84核反应堆、锅炉、机械器具及零件Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof1,3160% - 15%
85电机、电气设备及其零件;录音机及放声机、电视图像录制和重放设备及其零件Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles8960% - 30%
86铁道及电车道机车、车辆及其零件;铁道及电车道轨道固定装置及其零件;各种机械交通信号设备Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds253% - 10%
87车辆及其零件、附件(铁道及电车道车辆除外)Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof1,1700% - 30%
88航空器、航天器及其零件Aircraft, spacecraft, and parts thereof310% - 3%
89船舶及浮动结构体Ships, boats and floating structures660% - 10%
90光学、照相、电影、计量、检验、精密、医疗或外科用仪器及设备;其零件Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof2410% - 10%
91钟表及其零件Clocks and watches and parts thereof520% - 7%
92乐器及其零件Musical instruments; parts and accessories of such articles203% - 10%
93武器和弹药;其零件Arms and ammunition; parts and accessories thereof323% - 15%
94家具;寝具等;灯具及照明装置;发光标志、铭牌及类似品;活动房屋Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings1271% - 30%
95玩具、游戏品及运动用品;其零件Toys, games and sports requisites; parts and accessories thereof750% - 10%
96杂项制品Miscellaneous manufactured articles1101% - 15%
97艺术品、收藏品及古物Works of art, collectors' pieces and antiques197% - 10%

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数据来源:菲律宾海关官方关税数据库。MFN 税率仅显示各章范围,具体 HS 编码税率请通过 SuperlinkAI 查询。 本页数据仅供参考,以官方最新公布为准。