HS编码870441,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 |
|---|---|---|
| 8704.41.11 | 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) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.12 | 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) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.13 | 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) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.14 | 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) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.21 | Not more than four years old | 进口关税 NORMAL 0.0 |
消费税 EXCISE 400.0 PER CM3 | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.22 | More than four years old | 进口关税 NORMAL 0.0 |
消费税 EXCISE 400.0 PER CM3 | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.31 | For vehicles of national subdivision 8704.41.43, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 543250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.32 | For vehicles of national subdivision 8704.41.44, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1086550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.33 | For vehicles of national subdivision 8704.41.51, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 543250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.34 | For vehicles of national subdivision 8704.41.52, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1086550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.35 | For vehicles of national subdivision 8704.41.63, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 543250.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.36 | For vehicles of national subdivision 8704.41.64, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1086550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.37 | For vehicles of national subdivision 8704.41.67, not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1569450.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.38 | For vehicles of national subdivision 8704.41.68, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2776700.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.41 | 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 664000.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.42 | Cargo carrying capacity of less than 800kg , more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1086550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.43 | 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 664000.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.44 | Cargo carrying capacity of 800kg or more, more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1086550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.51 | Not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 1086550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.52 | More than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2173050.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.61 | Vehicles fitted with front leaf springs 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 664000.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.62 | Vehicles fitted with front leaf springs 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 1086550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.63 | Vehicles fitted with front leaf springs 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 664000.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.64 | Vehicles fitted with front leaf springs 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 1086550.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.65 | 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 1690150.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.66 | 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 2776700.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.67 | 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 1690150.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.68 | 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 2776700.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.71 | Not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2173050.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.72 | More than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2776700.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.91 | 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 5432650.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.92 | 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 6036300.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.93 | Other vehicles not more than four years old | 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) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.41.99 | Other vehicles more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 6639950.0 PER UNT | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF |
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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