import tax data

Plastic doors, windows and their frames, thresholds

Import Duties

General tax rate.

Goods and Services Tax (ICMS)

[Currency] Brazilian Real

[Condition] SHIP.TO.STATE = MG,PR,SP

Goods and Services Tax (ICMS)

[Currency] Brazilian Real

[Condition] SHIP.TO.STATE = RJ

Goods and Services Tax (ICMS)

[Currency] Brazilian Real

[Condition] SHIP.TO.STATE = AC,AL,AM,AP,BA,CE,DF,ES,FN,GO,MA,MS,MT,PA,PB,PE,PI,RN,RO,RR,RS,SC,SE,TO

Social Integration Tax (PIS_PASEP_COFINS)

[Currency] Brazilian Real

Maritime Freight Surcharge (AFRMM)

[Currency] Brazilian Real

[Condition] The mode of transport is sea transport

Airport Fee (AIRPORT_FEE)

[Currency] Brazilian Real

[Condition] The mode of transport is air transport

Customs Declaration Fee (DECLARATION_FEE)

[Currency] Brazilian Real

Handling Fee for Air Transport (HANDLING_FEE_AIR)

[Currency USD

[Condition] The mode of transport is air transport

Handling fee for ocean transport (HANDLING_FEE_OCEAN)

[Currency] Brazilian Real

[Condition] The mode of transport is ocean transport

Storage fee (STORAGE_FEE)

[Currency] US dollar

[Condition] (The mode of transport is ocean transport) AND (CIF PER T < 5000)

Storage fee (STORAGE_FEE)

[Currency] US dollar

[Condition] (The mode of transport is ocean transport) AND (CIF PER T >= 5000 AND CIF PER T < 10000)

Storage fee (STORAGE_FEE)

[Currency] US dollar

[Condition] (The mode of transport is ocean transport) AND (CIF PER T >= 10000 AND CIF PER T < 15000)

Storage fee (STORAGE_FEE)

[Currency] USD

[Condition] (Transportation mode is sea freight) AND (CIF PER T >= 15000)

Storage fee (STORAGE_FEE)

[Currency] USD

[Condition] Transportation mode is air freight

Export customs code(China)

Import customs code(Nigeria)

General tax rate

[Currency] Naira

Levy (LEVY)

[Currency] Naira

General tax rate

[Currency] Naira

Comprehensive Administrative Service Fee (CISS)

[Currency] Naira

ECOWAS Tax

[Currency] Naira

Aluminum doors and windows and their frames and thresholds

General tax rate

[Currency] Naira

Comprehensive Administrative Service Fee (CISS)

[Currency] Naira

ECOWAS Tax

[Currency] Naira

Other wooden doors and their frames and thresholds

Asia-Pacific Trade Agreement.

General tax rate.

VAT

PAL

General tax rate.

PAL

General tax rate.

IMPORT_CESS

NATION_BUILDING_TAX

PAL

Whether individuals or business entities are engaged in the importation of goods into Sri Lanka, they must pay import duties and other taxes. All import duties and taxes are calculated on the freight value, i.e. the CIF price. In addition, imported goods are subject to sales tax, import duties, port and airport charges, and some goods are subject to excise duty.

VAT = standard VAT rate of 15% × (CIF price + applicable tariff + import tax).

There is no threshold for all tariffs in Sri Lanka. Imports are subject to taxes and other fees regardless of their value.

Port and airport charges: For all imported goods, a standard rate of 5% or a preferential rate of 0%-2.5% is levied on the CIF price. Excise duty: For some goods, it can be levied on an ad valorem or specific basis, such as weight or quantity. The ad valorem tax rate ranges from 12% to 173%. Ad valorem tax = ad valorem tax rate × (CIF price + applicable tariff + port and entry fees + import tax). NBT: When the import of goods exceeds Rs 650,000 per quarter, a tax of 2% is levied on the basis of CIF price.