HS编码870790,8701、8702、8704、8705所列车辆的车身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 |
|---|---|---|
| 8707.90.10 | Bodies and cabs incorporating attachments left over in the process of separating same from the main vehicle by cutting, but not meriting classification elsewhere by virtue of those left over attachments | 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) | ||
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 | ||
| 8707.90.20 | Other, for the motor vehicles of heading 87.02, for the transport of 25 or more persons including the driver | 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 | ||
| 8707.90.30 | Other, for the vehicles of sub- heading 8701.20 and the vehicles of heading 87.04, of a G.V.W. exceeding 3,000kg | 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 | ||
| 8707.90.41 | Used bodies fully equipped with fittings and accessories | 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) | ||
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 | ||
| 8707.90.42 | Other vehicle bodies fully equipped with fittings and accessories | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 965800.0 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 | ||
| 8707.90.43 | Used vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery | 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) | ||
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 | ||
| 8707.90.44 | Other vehicle bodies fully equipped with fittings and accessories excluding seats and upholstery | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 845100.0 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 | ||
| 8707.90.48 | Rough coated ,bare body frame with /without doors , bonnet and boot lid | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 362200.0 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 | ||
| 8707.90.49 | Used bare body frame with /without doors , bonnet and boot lid | 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) | ||
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 | ||
| 8707.90.90 | Other | 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) | ||
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 |
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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