HS编码210690,未列名食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 |
|---|---|---|
| 2106.90.11 | Autolysed yeast | 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 | ||
| 2106.90.12 | Preperations of yeast extracts | 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 | ||
| 2106.90.19 | Other | 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 | ||
| 2106.90.20 | Infants' foods other than milk foods approved by Director General of Health Services | 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 | ||
| 2106.90.31 | Flavours | 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 | ||
| 2106.90.32 | Compound non-alcoholic preparations of a kind used in the manufacture of beverages | 进口关税 NORMAL 0.0 |
消费税 EXCISE 72.0 PER L | ||
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 + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 2106.90.39 | Other | 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 | ||
| 2106.90.41 | In bulk packing of 25 kg and over | 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 | ||
| 2106.90.42 | Herbal preparation for use as Herbal teas | 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 | ||
| 2106.90.43 | Neutrical preparations, approved by the Director General of Health Services | 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 | ||
| 2106.90.49 | Other | 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 | ||
| 2106.90.50 | Flavour enhancing preparations containing mono sodium glutamate | 进口关税 NORMAL 20.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
进口税 IMPORT_CESS 30.0 % (CIF + 10.0 % CIF) | ||
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 | ||
| 2106.90.60 | Papadam and similar products | 进口关税 NORMAL 20.0 % CIF 350.0 PER KG |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
| 2106.90.91 | Sachcharine tablets and other sweetening agents for diabetics | 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 | ||
| 2106.90.92 | Sweetened tea whitener | 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 | ||
| 2106.90.93 | Preserved hearts of palms | 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 | ||
| 2106.90.95 | Soya based, milk powder alternatives | 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 | ||
| 2106.90.96 | Naso-gastric tube feeding preparations | 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 | ||
| 2106.90.97 | Unprocessed coconut water preserved with ascorbic acid put for retail sale | 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 | ||
| 2106.90.99 | Other | 进口关税 NORMAL 20.0 % CIF |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
进口税 IMPORT_CESS 20.0 % (CIF + 10.0 % CIF) | ||
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 |
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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