HS编码870451,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 |
|---|---|---|
| 8704.51.11 | 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 | ||
| 8704.51.12 | 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 | ||
| 8704.51.13 | 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 | ||
| 8704.51.14 | 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 | ||
| 8704.51.21 | With two-stroke petrol engine | 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) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.51.22 | Other, 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) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.51.23 | Other, 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) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.51.31 | for vehicles of national subdivision 8704.51.43, 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 | ||
| 8704.51.32 | for vehicles of national subdivision 8704.51.44, 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 | ||
| 8704.51.33 | for vehicles of national subdivision 8704.51.51, 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 | ||
| 8704.51.34 | for vehicles of national subdivision 8704.51.52, 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 | ||
| 8704.51.35 | for vehicles of national subdivision 8704.51.63, 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 | ||
| 8704.51.36 | for vehicles of national subdivision 8704.51.64, 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 | ||
| 8704.51.37 | for vehicles of national subdivision 8704.51.67, 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 | ||
| 8704.51.38 | for vehicles of national subdivision 8704.51.68, 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 | ||
| 8704.51.41 | 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 | ||
| 8704.51.42 | 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 | ||
| 8704.51.43 | 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 | ||
| 8704.51.44 | 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 | ||
| 8704.51.51 | 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 | ||
| 8704.51.52 | 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 | ||
| 8704.51.61 | 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 | ||
| 8704.51.62 | 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 | ||
| 8704.51.63 | 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 | ||
| 8704.51.64 | 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 | ||
| 8704.51.65 | 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 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 | ||
| 8704.51.66 | 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 | ||
| 8704.51.67 | 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 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 | ||
| 8704.51.68 | 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 | ||
| 8704.51.71 | Not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2050.0 PER CM3 | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.51.72 | More than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2050.0 PER CM3 | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.51.91 | 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 | ||
| 8704.51.92 | 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 | ||
| 8704.51.93 | Other not more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2050.0 PER CM3 | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF | ||
| 8704.51.99 | Other more than four years old | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 2050.0 PER CM3 | ||
增值税 VAT 18.0 % (CIF + 10.0 % CIF + DUTY + PAL + EXCISE) | ||
PAL 港口机场税 10.0 % CIF |
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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