HS编码852872,在设计上带有视频显示器或屏幕的彩色电视接收装置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 |
|---|---|---|
| 8528.72.10 | Unassembled in completely knocked-down form | 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 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 8528.72.20 | Used / reconditioned | 进口关税 19.0 % CIF 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 | ||
| 8528.72.31 | Having a screen of less than 14 inches | 进口关税 19.0 % CIF 1046.0 PER UNT NORMAL 20.0 % CIF 1100.0 PER UNT |
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 | ||
| 8528.72.32 | Having a screen of 14 inches and not exceeding 15 inches | 进口关税 19.0 % CIF 1807.0 PER UNT NORMAL 20.0 % CIF 1900.0 PER UNT |
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 | ||
| 8528.72.33 | Having a screen of exceeding 15 inches and not exceeding 21 inches | 进口关税 19.0 % CIF 2756.0 PER UNT NORMAL 20.0 % CIF 2900.0 PER UNT |
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 | ||
| 8528.72.34 | Having a screen of exceeding 21 inches and not exceeding 25 inches | 进口关税 19.0 % CIF 5512.0 PER UNT NORMAL 20.0 % CIF 5800.0 PER UNT |
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 | ||
| 8528.72.35 | Having a screen of exceeding 25 inches and not exceeding 29 inches | 进口关税 19.0 % CIF 6272.0 PER UNT NORMAL 20.0 % CIF 6600.0 PER KG |
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 | ||
| 8528.72.36 | Having a screen of exceeding 29 inches and not exceeding 34 inches | 进口关税 19.0 % CIF 10450.0 PER UNT NORMAL 20.0 % CIF 11000.0 PER UNT |
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 | ||
| 8528.72.39 | Other | 进口关税 19.0 % CIF 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 5.0 % CIF | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 8528.72.41 | Having a screen of not exceeding 32 inches | 进口关税 0.0 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 5.0 % CIF | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 8528.72.49 | Other | 进口关税 19.0 % CIF 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 5.0 % CIF | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 8528.72.91 | Having a screen of not exceeding 32 inches | 进口关税 19.0 % CIF 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 5.0 % CIF | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
| 8528.72.99 | Other | 进口关税 19.0 % CIF 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 |
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。
|