HS编码220600,其他发酵饮料;未列名的发酵饮料的混合物从中国出口到南非,需要在南非缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2206.00.053 | Sparkling fermented fruit or mead beverages : mixtures of sparkling fermented beverages derived from the fermentation of fruit or honey ; mixtures of sparkling fermented fruit or mead beverages and non alcoholic beverages | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 17.83 PER L | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.150 | Traditional African beer as defined in Additional Note 1 to Chapter 22 | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 0.0782 PER L | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.177 | Other fermented beverages, unfortified, with an alcoholic strength of less than 2.5 per cent volume | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 135.89 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.193 | Other fermented beverages of non-malted cereal grains, unfortified, with an alcoholic strength by volume of 2.5 per cent or more by vol. but not exceeding 9 per cent by vol | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 135.89 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.215 | Other mixtures of fermented beverages of non-malted cereal grains and non-alcoholic beverages, unfortified, with an alcoholic strength of atleast 2.5 per cent volume but not exceeding 9 per cent by vol | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 135.89 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.819 | Other fermented beverages. unfortified. with an alcoholic strength by volume not exceeding 9 per cent vol | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 135.89 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.827 | Other fermented beverages, unfortified, with an alcoholic strength by volume exceeding 9 per cent vol. but not exceeding 15 per cent vol | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 135.89 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.835 | Other fermented beverages, fortified, with an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 109.76 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.843 | Other fermented fruit beverages and mead beverages including mixtures of fermented beverages derived from the fermentation of fruit or honey, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 109.76 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.851 | Other, mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, with an alcoholic strength by volume not exceeding 9 per cent vol | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 135.89 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.878 | Other, mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, with an alcoholic strength by volume exceeding 9 per cent vol. but not exceeding 15 per cent vol | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 109.76 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2206.00.908 | Other | 进口关税 NORMAL 25.0 % COST |
消费税 EXCISE_DUTY 274.39 PER LAL | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) |
税费概览：
【概览】
无论个人或商业实体在南非从事商品进口，均须缴纳进口税费和其他税费。进口税费全部以货值，即离岸价格（FOB）计算。但是也有某些商品进口税费是部分按照货值，部分按照数量计算。同时，进口商品还须征收增值税。某些奢侈品和非生活必需品（比如香水）须征收从价税，某些商品须征收反倾销税和反补贴税。
【关税】
南非关税税率在0%-45%之间，平均税率为18.74%。某些商品免征关税，如笔记本电脑、电吉他和其他电子产品。
【增值税】
多数进口商品须缴纳增值税，税率为15%，增值税=15%×（FOB价+某些关税+消费税+10%FOB价）
【起征点】
南非所有关税、增值税和其他税费均不设起征点。无论进口货值大小，一律征收税费。
【其他】
反倾销补贴税：针对某些在南非已经判定为归属“倾销”的商品而征收的一种税。这类产品须在原产地接受价格和出口机制的调查，根据调查结果而强制征收反倾销补贴税。反倾销补贴税既按照从价税的百分比计算，也是一种特定收费。
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