HS编码870240,仅装有驱动电动机的车辆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 |
|---|---|---|
| 8702.40.11 | Modified vehicles of heading 87.03, not more than two years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.12 | Modified vehicles of heading 87.03, more than two years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.19 | Other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (200.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 200.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.21 | Modified vehicles of heading 87.03 | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.29 | Other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (200.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 200.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.31 | Modified vehicles of heading 87.03, not more than two years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.32 | Modified vehicles of heading 87.03, more than two years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.39 | Other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 4225400.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.41 | Modified vehicles of heading 87.03 | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.49 | Other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 4829050.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.51 | Modified Vehicles of heading 87.03, not more than two years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.52 | Modified Vehicles of heading 87.03, more than two years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.53 | Other, not more than five years old | 进口关税 NORMAL 0.0 |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>6000000 | ||
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 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.59 | Other | 进口关税 NORMAL 0.0 |
消费税 EXCISE 1810900.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.61 | Modified vehicles of heading 87.03 | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.69 | Other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 3018150.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.71 | Modified vehicles of heading 87.03, not more than two years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.72 | Modified vehicles of heading 87.03, more than two years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.73 | Other, not more than five years old | 进口关税 NORMAL 0.0 |
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
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 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.79 | Other | 进口关税 NORMAL 0.0 |
消费税 EXCISE 1810900.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.81 | Modified vehicles of heading 87.03 | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE (300.0 % CIF) * (1.15 + 1.1 * (15 / 100)) + 300.0 % (DU | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 60.0 % CIF CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8702.40.89 | Other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 3018150.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>6000000 | ||
国内建筑税 NATION_BUILDING_TAX 2.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT |
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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