南非关税和税金
2023/2/22 9:41:11

2022年1-12月,我国与南非贸易额3788.17亿元人民币,同比增长8.5%,对南非出口1615.30亿元人民币,增长18.6%,自南非进口2172.87亿元人民币,增长2%。


【语言】

南非的通用的官方语言有11种,通用三大语言:祖鲁语、英语和南非荷兰语


货币

兰特,1人民币 ≈ 2.5南非兰特


【关税】

南非关税税率在0%-45%之间,某些商品免征关税,比如电子产品,防疫物资等。在FOB条款的基础上乘以10%再征税。海关网站:点击


【起征点】
无起征点

【增值税】
增值税=标准增值税税率15%×(其他费用+关税)。

Value-Added Tax (VAT)

Value-added tax (VAT) increased from 14% to 15% from 1 April 2018 and it is levied on all goods and services subject to certain exemptions, exceptions, deductions and adjustments provided for in the Value-Added Tax Act, 1991.   VAT is levied on the supply of all goods and services rendered by vendors throughout the business cycle. It is the government’s second biggest source of income.   VAT is also levied on the importation of certain goods and services into South Africa. It is levied at the standard rate of 15%, but provision for exemptions of certain goods or services exists.   

Customs Duty

Ordinary Customs Duty is levied on imported goods classifiable in Schedule No. 1 Part 1of the Customs and Excise Act, 1964. South Africa is a member of the World Customs Organisation (WCO) and therefore, uses the Harmonized Commodity Description and Coding System (HS) for the classification of goods on importation.   Goods can be imported free of duty where the rate of duty is indicated ‘Free’. Other types of rates include –

  • specific rates (e.g. cents per kilogram or cents per litre)
  • ad valorem rates (%)
  • compound rates (e.g. 30% or 500 cents per unit)
Find out more about Customs Duty.
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