HS编码140490,其他植物产品从中国出口到斯里兰卡,需要在斯里兰卡缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 1404.90.10 | Beedi leaves | 进口关税 NORMAL 20.0 % CIF 1500.0 PER KG |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
进口税 IMPORT_CESS 3500.0 PER KG | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + IMPORT_CESS + PAL) | ||
PAL 港口机场税 10.0 % CIF | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.20 | Betel leaves | 进口关税 NORMAL 20.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.30 | Coconut shell pieces | 进口关税 NORMAL 15.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.40 | Coconut shell powder | 进口关税 NORMAL 15.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.50 | Coconut husk chips | 进口关税 NORMAL 15.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.60 | Coconut ekels | 进口关税 NORMAL 20.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.70 | Raw vegetable materials of a kind kg used primarily in dyeing or tanning | 进口关税 NORMAL 0.0 |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 10.0 % CIF | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.80 | Kapok and vegetable hair | 进口关税 NORMAL 20.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 10.0 % CIF | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.91 | Vegetable materials of a kind used primarily as stuffing or as padding (for example, eel-grass), whether kg or not put up as a layer with or without supporting material | 进口关税 NORMAL 15.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.92 | Vegetable materials of a kind used primarily in brooms or in brushes (for example, broom-corn, kg piassava, couch-grass and istle), whether or not in hanks or bundles | 进口关税 NORMAL 20.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 1404.90.93 | Coconut coir pith (compressed or not) | 进口关税 NORMAL 20.0 % CIF |
增值税 VAT 0.0 | ||
PAL 港口机场税 0.0 | ||
| 1404.90.99 | Other | 进口关税 NORMAL 15.0 % CIF |
增值税 VAT 0.0 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL) | ||
PAL 港口机场税 10.0 % CIF | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY |
税费概览：
【概览】
无论个人或商业实体在斯里兰卡从事商品进口，均须缴纳进口关税和其他税费。进口税费全部以货运价值，即到岸价格（CIF）计算。同时，进口商品还须征收营业税、进口税、港口和机场费，某些商品征收消费税。
【增值税】
增值税=标准增值税税率15%×（CIF价+适用关税+进口税）。
【起征点】
斯里兰卡所有关税均不设起征点。进口商品无论货值大小，一律征收税费和其他费用。
【其他】
港口和机场费：针对所有进口商品，在CIF价的基础上，征收标准税率5%或0%-2.5%的优惠税率的税费。 消费税：针对某些商品，可按从价也可按从量计征，如重量或数量。从价税税率在12%-173%之间。从价税=从价税税率×（CIF价+适用关税+港口和进场费+进口税）。 NBT：当进口商品超过每个季度650000卢比的时候，在CIF价的基础上，征收税率2%的税费。
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