蘇里南進出口貨物通關(guān)須知
時間(TIME)：2021-06-29 14:35:15
發(fā)布時間：2017-02-08 14:37 文章來源：海關(guān)總署
一、 貨物申報
蘇里南海關(guān)規(guī)定，進口貨物在抵運后最多可免費存放五天，在第六天必須向海關(guān)申報進口、轉(zhuǎn)運再出口或儲存。
進口企業(yè)需在蘇里南工商會注冊取得營業(yè)執(zhí)照，并在海關(guān)和財政部稅務(wù)機構(gòu)注冊后才能進口。
貨物運抵后，進口商應(yīng)在五天之內(nèi)向海關(guān)提交國際貨物及服務(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)進口許可證（H-99證）和衛(wèi)生證明，過期須支付倉儲費。
低值及無價值貨樣廣告品一般可免關(guān)稅進口，其他貨樣廣告品在繳納與稅款等值的保證金后可予進口，如在六個月內(nèi)退運出口，可返還保證金。
二、關(guān)稅計征
蘇里南海關(guān)關(guān)稅及其他進口環(huán)節(jié)稅以貨物進口時的到岸價計征，關(guān)稅稅率從0-50%不等。征收關(guān)稅以從價稅為主，即規(guī)定按帕拉馬里博到岸價征稅。部分商品采用從量稅，規(guī)定以商品的凈重計征。海關(guān)規(guī)定凈重以貨運毛重扣除皮重容差值計算，除非發(fā)現(xiàn)異常，才進行實際稱重。
蘇里南為加勒比共同體成員國，成員國之間進出口商品實行低稅率，稅率為0—20%。原產(chǎn)自加勒比成員國的果汁及非酒精飲料享受零關(guān)稅，但原材料稅率為5%，來自加勒比成員國之外的該項商品稅率為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、活動物、魚、蛋、蜂蜜、蔬菜、水果、咖啡、麥片、寶石或半寶石以及部分機動車輛。
除關(guān)稅之外，海關(guān)還對進口商品按到岸價征收0.5%的統(tǒng)計費，并加征1.5%的許可權(quán)費。
蘇里南對部分貨物實行減免關(guān)稅的政策，凡納入蘇里南國家發(fā)展鼓勵計劃的項目所需進口的物資，允許免征關(guān)稅。蘇政府授權(quán)財政部負(fù)責(zé)對這一類進口清單進行定期修訂。此類物資包括用于加工出口產(chǎn)品的原材料等；無線電、電視、電報、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、國內(nèi)航線用的航空用油等。
海關(guān)估價采用《WTO海關(guān)估價協(xié)定》規(guī)定的六種估價方法。
三、貿(mào)易管制
蘇里南對部分商品實行進口許可制度，由蘇里南貿(mào)工部發(fā)放進口許可證。需進口許可證商品包括殺蟲劑、化學(xué)品、舊汽車、武器彈藥、汞、藥品、二手輪胎、動物、種子、煙花等，全部清單需向貿(mào)工部索取。
禁止進口商品包括部分殺蟲劑、8年以上二手車、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.
