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新加坡海关通关规定和程序 编辑词条

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新加坡海关通关手续和程序都较为简单便捷,除对酒类、烟草(含卷烟)、糖制品和冰箱实行特别关税率政策,关税率一般较低,货物的从价税关税率为5%。

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      新加坡海关通关手续和程序都较为简单便捷,除对酒类、烟草(含卷烟)、糖制品和冰箱实行特别关税率政策,关税率一般较低,货物的从价税关税率为5%(汽车为例外,税率为45%)。自1994年以来,新加坡采用了简化贸易分类法,用2600项品目来代替过去使用的5700项品目。


      新加坡没有海关附加费用,但要征收3%的货物与服务的进口税,该税是按纳税价值(例如:生产成本、保险费、运费和关税之和)而征收的。海关当局采用布鲁塞尔定价原则(Brussel Definition of Vallue,BDV)对进口货物进行估价。除汽车燃料外,进口货物的价格应为正常价,也就是预留税金时,互相独立的买卖双方在公开市场上交易的货物卖价。税额一般包括FOB价格、运费、保险费、营销费(费率一律为1%)和佣金,以及在销售和交货过程中产生的各项附加费用。从价税率适用于确定这样的价格,如果进货方和供货方有特殊关系,海关就上调发票价格,使其达到布鲁塞尔定价原则所确定价格。对酒类、烟草(含卷烟)、鸟蛋和冰箱征收的特种关税由重量、体积和计量单位决定。若关税率可用特种税或从价税表示(比如车用燃料),则所交关税应取两者中较高的一种。


      货物单证方面,新加坡海关要求进口商必须提供全套的进口单证,包括:商业发票必须签有进口商主管人的名字,并且把货物品名、数量、单价、产地国、发票号码、运输货物的船名等项目填写清楚。提单上除应填写承运人、托运人和运输工具的名称,还包括目的港、提单号码。如果是航空运输,则以航空运单代替提单,其要求与提单的填写要求一致。进口申报时,除应提交填写完整的进口申报表外,还须缴纳2新元的TDB印花税。进口许可证的有效期为2个月。新加坡海关有权对不合格产品进行处理,且不对产品进口商或所有人予以补偿。另外,对于存放在海关保税仓库中的货物可以免费存放48小时,然后将按月收取费用。货物可以在保税仓库保留12个月。根据申请,每次可延长期限1个月。如超过期限,经催账仍不支付费用时,海关管理局可以对货物进行拍卖。拍卖所得将用于支付关税,缴纳仓储费,支付与保管货物有关的一切费用。

     

    (编辑:晨曦)

     

    相关阅读:

      新加坡的汇率政策

      新加坡的外资政策

      新加坡的税收政策

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    创建者:admin
    编辑次数:1次 历史版本
    参与编辑人数:1位
    创建时间:2011/10/12 15:04:49
    最近更新时间:2011/10/12 15:04:49
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