HS编码271012,轻油制品， 不含生物柴油从中国出口到南非,需要在南非缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2710.12.018 | Aviation spirit, as defined in Additional Note 1(a) | 进口关税 NORMAL 0.0 |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.026 | Petrol, as defined in Additional Note 1(b) to Chapter 27 | 进口关税 NORMAL 0.00091 PER L |
消费税 EXCISE_DUTY 0.03909 PER L | ||
增值税 VAT 0.0 | ||
燃油税 FUEL_LEVY 3.61 PER L | ||
基金税 FUND_LEVY 1.98 PER L | ||
| 2710.12.077 | Aviation kerosene, as defined in Additional Note 1(d) | 进口关税 NORMAL 0.0 |
消费税 EXCISE_DUTY 0.0 | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.093 | Power kerosene, as defined in Additional Note 1(e) | 进口关税 NORMAL 0.0 NORMAL 0.00183 PER L |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.158 | Illuminating kerosene, as defined in Additional Note 1(f), marked | 进口关税 NORMAL 0.0 |
消费税 EXCISE_DUTY 0.0 | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.263 | Illuminating kerosene, as defined in Additional Note 1(f) to Chapter 27, unmarked | 进口关税 无 无 |
消费税 EXCISE_DUTY 0.03817 PER L | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
燃油税 FUEL_LEVY 3.47 PER L | ||
基金税 FUND_LEVY 1.98 PER L | ||
| 2710.12.301 | Distillate fuel, as defined in Additional Note 1(g) to Chapter 27 | 进口关税 NORMAL 0.00183 PER L |
消费税 EXCISE_DUTY 0.03817 PER L | ||
增值税 VAT 0.0 | ||
燃油税 FUEL_LEVY 3.47 PER L | ||
基金税 FUND_LEVY 1.98 PER L | ||
| 2710.12.352 | Residual fuel oils, as defined in Additional Note 1(h) | 进口关税 NORMAL 0.0 |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.379 | Specified aliphatic hydrocarbon solvents, as defined in Additional Note 1 (ii) marked | 进口关税 NORMAL 0.0 |
消费税 EXCISE_DUTY 0.0 | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.395 | Specified aliphatic hydrocarbon solvents, as defined in Additional Note 1 (ij) to Chapter 27, unmarked | 进口关税 NORMAL 0.00183 PER L |
消费税 EXCISE_DUTY 0.03817 PER L | ||
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
燃油税 FUEL_LEVY 3.47 PER L | ||
基金税 FUND_LEVY 1.98 PER L | ||
| 2710.12.409 | White spirits, as defined in Additional Note 1(k) | 进口关税 NORMAL 0.11 PER L NORMAL 10.0 % COST |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.459 | Mixed alkylenes | 进口关税 无 无 |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.476 | Lubricating grease | 进口关税 NORMAL 0.018 PER KG 15.0 % COST |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.492 | Prepared lubricating oils, in containers holding less than 5 Ii | 进口关税 NORMAL 0.0055 PER L 8.0 % COST NORMAL 15.0 % COST |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.522 | Other prepared Lubricating oils | 进口关税 无 无 |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.557 | Base oils for prepared Lubricating oil, manufactured by the refining Of used oil or Other used oil | 进口关税 NORMAL 0.0055 PER L 8.0 % COST |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.573 | Other Base oils for prepared Lubricating oil | 进口关税 NORMAL 0.001 PER L 8.0 % COST |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.603 | Transformer oil and cable oil | 进口关税 NORMAL 0.0 |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.700 | Other insulating oil or dielectric oil | 进口关税 NORMAL 15.0 % COST |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.808 | Hydraulic transmission fluids | 进口关税 NORMAL 15.0 % COST |
增值税 VAT 15.0 % (1.1 * COST + DUTY) | ||
| 2710.12.905 | Other | 进口关税 NORMAL 0.11 PER L |
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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