蘇里南進(jìn)出口貨物通關(guān)須知
時(shí)間(TIME)：2021-06-29 14:35:15
發(fā)布時(shí)間：2017-02-08 14:37 文章來(lái)源：海關(guān)總署
一、 貨物申報(bào)
蘇里南海關(guān)規(guī)定，進(jìn)口貨物在抵運(yùn)后最多可免費(fèi)存放五天，在第六天必須向海關(guān)申報(bào)進(jìn)口、轉(zhuǎn)運(yùn)再出口或儲(chǔ)存。
進(jìn)口企業(yè)需在蘇里南工商會(huì)注冊(cè)取得營(yíng)業(yè)執(zhí)照，并在海關(guān)和財(cái)政部稅務(wù)機(jī)構(gòu)注冊(cè)后才能進(jìn)口。
貨物運(yùn)抵后，進(jìn)口商應(yīng)在五天之內(nèi)向海關(guān)提交國(guó)際貨物及服務(wù)貿(mào)易表（IT Form）、單一清關(guān)單據(jù)表（Enig Document）、原始發(fā)票、提單、相關(guān)進(jìn)口許可證（H-99證）和衛(wèi)生證明，過(guò)期須支付倉(cāng)儲(chǔ)費(fèi)。
低值及無(wú)價(jià)值貨樣廣告品一般可免關(guān)稅進(jìn)口，其他貨樣廣告品在繳納與稅款等值的保證金后可予進(jìn)口，如在六個(gè)月內(nèi)退運(yùn)出口，可返還保證金。
二、關(guān)稅計(jì)征
蘇里南海關(guān)關(guān)稅及其他進(jìn)口環(huán)節(jié)稅以貨物進(jìn)口時(shí)的到岸價(jià)計(jì)征，關(guān)稅稅率從0-50%不等。征收關(guān)稅以從價(jià)稅為主，即規(guī)定按帕拉馬里博到岸價(jià)征稅。部分商品采用從量稅，規(guī)定以商品的凈重計(jì)征。海關(guān)規(guī)定凈重以貨運(yùn)毛重扣除皮重容差值計(jì)算，除非發(fā)現(xiàn)異常，才進(jìn)行實(shí)際稱重。
蘇里南為加勒比共同體成員國(guó)，成員國(guó)之間進(jìn)出口商品實(shí)行低稅率，稅率為0—20%。原產(chǎn)自加勒比成員國(guó)的果汁及非酒精飲料享受零關(guān)稅，但原材料稅率為5%，來(lái)自加勒比成員國(guó)之外的該項(xiàng)商品稅率為10%。
商品半成品的稅率為10%，完成品的稅率為20%。適用高稅率（40%-50%）的商品主要包括酒精飲料、啤酒、雪茄、香煙、活動(dòng)物、魚(yú)、蛋、蜂蜜、蔬菜、水果、咖啡、麥片、寶石或半寶石以及部分機(jī)動(dòng)車(chē)輛。
除關(guān)稅之外，海關(guān)還對(duì)進(jìn)口商品按到岸價(jià)征收0.5%的統(tǒng)計(jì)費(fèi)，并加征1.5%的許可權(quán)費(fèi)。
蘇里南對(duì)部分貨物實(shí)行減免關(guān)稅的政策，凡納入蘇里南國(guó)家發(fā)展鼓勵(lì)計(jì)劃的項(xiàng)目所需進(jìn)口的物資，允許免征關(guān)稅。蘇政府授權(quán)財(cái)政部負(fù)責(zé)對(duì)這一類進(jìn)口清單進(jìn)行定期修訂。此類物資包括用于加工出口產(chǎn)品的原材料等；無(wú)線電、電視、電報(bào)、電話系統(tǒng)的生產(chǎn)和輸送設(shè)備；佛羅倫薩協(xié)議所列的科學(xué)和教育器材、宗教用品、矯形器材、國(guó)內(nèi)航線用的航空用油等。
海關(guān)估價(jià)采用《WTO海關(guān)估價(jià)協(xié)定》規(guī)定的六種估價(jià)方法。
三、貿(mào)易管制
蘇里南對(duì)部分商品實(shí)行進(jìn)口許可制度，由蘇里南貿(mào)工部發(fā)放進(jìn)口許可證。需進(jìn)口許可證商品包括殺蟲(chóng)劑、化學(xué)品、舊汽車(chē)、武器彈藥、汞、藥品、二手輪胎、動(dòng)物、種子、煙花等，全部清單需向貿(mào)工部索取。
禁止進(jìn)口商品包括部分殺蟲(chóng)劑、8年以上二手車(chē)、化學(xué)和放射性廢物、生化武器及核武器等。
蘇貿(mào)工部還負(fù)責(zé)簽發(fā)出口許可證，出口許可證商品主要為圓木、去皮木和蛇紋木等。貿(mào)工部還負(fù)責(zé)批準(zhǔn)禁止出口商品如文物、化學(xué)武器和野生動(dòng)植物的放行權(quán)。
1、 Declaration of goods
Sulihai customs stipulates that imported goods can be stored for up to five days free of charge after arrival, and declaration of import, transshipment, re export or storage must be made to the Customs on the sixth day.
Import enterprises need to register with the Suriname chamber of Commerce and industry, obtain business license, and register with the customs and the tax authorities of the Ministry of finance before they can import.
After the arrival of the goods, the importer shall submit the it form, ENIG document, original invoice, bill of lading, relevant import license (h-99) and health certificate to the Customs within five days, and the storage fee shall be paid for overdue.
Low value and worthless sample advertising products can be imported duty-free. Other sample advertising products can be imported after paying a deposit equivalent to the tax. If they are returned for export within six months, the deposit can be returned.
2、 Tariff collection
Sulihai customs duties and other import taxes are levied on the basis of the CIF price of the goods imported, and the tariff rates range from 0% to 50%. The tariff is mainly ad valorem tax, that is, it is stipulated to be levied at CIF Paramaribo. Some commodities are subject to specific tax, which is based on the net weight of the commodities. According to the customs regulations, the net weight shall be calculated by deducting the tare capacity difference from the gross weight of the freight. Unless any abnormality is found, the actual weighing shall be carried out. Suriname is a member of the Caribbean Community (CARICOM), and its import and export commodities are subject to low tax rates of 0-20%. Fruit juice and non-alcoholic drinks from Caribbean member countries enjoy zero tariff, but the duty rate of raw materials is 5%, and that of goods from outside Caribbean member countries is 10%.
The tax rate of semi-finished goods is 10%, and that of finished goods is 20%. The commodities with high tax rate (40% - 50%) mainly include alcoholic beverages, beer, cigars, cigarettes, live animals, fish, eggs, honey, vegetables, fruits, coffee, cereal, gemstones or semi gemstones and some motor vehicles.
In addition to customs duties, the customs also charges a 0.5% statistical fee on the CIF price of imported goods and an additional 1.5% license fee.
Suriname implements the policy of reducing or exempting tariff on some goods. All the materials needed for the projects included in the national development incentive plan of Suriname are allowed to be exempted from tariff. The Soviet government authorized the Ministry of finance to revise this kind of import list regularly. Such materials include raw materials for processing export products, etc; Production and transmission equipment for radio, television, Telegraph and telephone systems; Scientific and educational equipment, religious supplies, orthopedic equipment and aviation oil for domestic routes listed in the Florence agreement.
Customs valuation adopts six valuation methods stipulated in the agreement on customs valuation of WTO.
3、 Trade control
Suriname implements an import license system for some commodities, and the Ministry of trade and industry of Suriname issues import licenses. The commodities requiring import license include pesticides, chemicals, used cars, weapons and ammunition, mercury, drugs, second-hand tires, animals, seeds, fireworks, etc. all the lists should be obtained from the Ministry of trade and industry. T
he prohibited commodities include some pesticides, second-hand cars more than eight years old, chemical and radioactive wastes, biochemical weapons and nuclear weapons.
The Ministry of trade and industry of the Soviet Union is also responsible for issuing export licenses, which mainly include logs, peeled wood and serpentine wood. The Ministry of trade and industry is also responsible for approving the right to release prohibited exports such as cultural relics, chemical weapons and wildlife.
