HS编码870421,--装有柴油发动机,车辆总重量不超过5吨的其他货车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 |
|---|---|---|
| 8704.21.11 | Tankers / bowsers with stainless steel tanks for transport of milk, 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 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.12 | Tankers / bowsers with stainless steel tanks for transport of milk,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 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.13 | Garbage trucks equipped with waste compacting mechanism, 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 10000.0 PER UNT | ||
| 8704.21.14 | Garbage trucks equipped with waste compacting mechanism, 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 10000.0 PER UNT | ||
| 8704.21.21 | Not more than four years old | 进口关税 NORMAL 0.0 |
消费税 EXCISE 500.0 PER CM3 | ||
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 + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 2000.0 PER UNT | ||
| 8704.21.22 | More than four years old | 进口关税 NORMAL 0.0 |
消费税 EXCISE 500.0 PER CM3 | ||
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 + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 2000.0 PER UNT | ||
| 8704.21.31 | for vehicles of national subdivision 8704.21.43, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 603650.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>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 10000.0 PER UNT | ||
| 8704.21.32 | for vehicles of national subdivision 8704.21.44, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1207250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.33 | for vehicles of national subdivision 8704.21.51, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 603650.0 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 + EXCISE) | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.34 | for vehicles of national subdivision 8704.21.52, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1207250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.35 | for vehicles of national subdivision 8704.21.63,not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 603650.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>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 10000.0 PER UNT | ||
| 8704.21.36 | for vehicles of national subdivision 8704.21.64, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1207250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.37 | for vehicles of national subdivision 8704.21.67, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1690150.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.38 | for vehicles of national subdivision 8704.21.68, more than four years old | 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>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.41 | Cargo carrying capacity of less than 800kg, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 724350.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>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 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.42 | Cargo carrying capacity of less than 800kg , more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1207250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>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 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.43 | Cargo carrying capacity of 800kg or more, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 724350.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.44 | Cargo carrying capacity of 800kg or more, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1207250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.51 | Not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1207250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
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 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.52 | More than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2414500.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE + EXCISE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.61 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of less than 800kg, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 724350.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>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 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.62 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of less than 800kg , more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1207250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>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 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE + EXCISE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.63 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of 800kg or more, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 724350.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.64 | Vehicles fitted with front leaf sprigs and Cargo carrying capacity of 800kg or more, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1207250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.65 | Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
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>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.66 | Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years old | 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>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.67 | Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
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>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.68 | Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years old | 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>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 10000.0 PER UNT | ||
| 8704.21.71 | Not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2414500.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE + EXCISE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8704.21.72 | More than four years old | 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>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE + EXCISE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8704.21.91 | Other vehicles with separate bodies for cabin and cargo area, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 6036300.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 120.0 % CIF CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE + EXCISE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8704.21.92 | Other vehicles with separate bodies for cabin and cargo area, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 7243550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 120.0 % CIF CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE + EXCISE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8704.21.93 | Other vehicles not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 5432650.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE + EXCISE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
车辆权利税 VEHICLE_ENTITLEMENT_LEVY 15000.0 PER UNT | ||
| 8704.21.99 | Other vehicles more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 7243550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
奢侈品税 LUXURY_TAX 0.0 CIF>3500000 | ||
国内建筑税 NATION_BUILDING_TAX 0.0 | ||
PAL 港口机场税 0.0 | ||
社会责任费 SRL 1.5 % (DUTY + SURCHARGE + EXCISE) | ||
附加费 SURCHARGE 15.0 % DUTY | ||
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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