苏里南进出口货物通关须知
时间(TIME)：2021-06-29 14:35:15
发布时间：2017-02-08 14:37 文章来源：海关总署
一、 货物申报
苏里南海关规定，进口货物在抵运后最多可免费存放五天，在第六天必须向海关申报进口、转运再出口或储存。
进口企业需在苏里南工商会注册取得营业执照，并在海关和财政部税务机构注册后才能进口。
货物运抵后，进口商应在五天之内向海关提交国际货物及服务贸易表（IT Form）、单一清关单据表（Enig Document）、原始发票、提单、相关进口许可证（H-99证）和卫生证明，过期须支付仓储费。
低值及无价值货样广告品一般可免关税进口，其他货样广告品在缴纳与税款等值的保证金后可予进口，如在六个月内退运出口，可返还保证金。
二、关税计征
苏里南海关关税及其他进口环节税以货物进口时的到岸价计征，关税税率从0-50%不等。征收关税以从价税为主，即规定按帕拉马里博到岸价征税。部分商品采用从量税，规定以商品的净重计征。海关规定净重以货运毛重扣除皮重容差值计算，除非发现异常，才进行实际称重。
苏里南为加勒比共同体成员国，成员国之间进出口商品实行低税率，税率为0—20%。原产自加勒比成员国的果汁及非酒精饮料享受零关税，但原材料税率为5%，来自加勒比成员国之外的该项商品税率为10%。
商品半成品的税率为10%，完成品的税率为20%。适用高税率（40%-50%）的商品主要包括酒精饮料、啤酒、雪茄、香烟、活动物、鱼、蛋、蜂蜜、蔬菜、水果、咖啡、麦片、宝石或半宝石以及部分机动车辆。
除关税之外，海关还对进口商品按到岸价征收0.5%的统计费，并加征1.5%的许可权费。
苏里南对部分货物实行减免关税的政策，凡纳入苏里南国家发展鼓励计划的项目所需进口的物资，允许免征关税。苏政府授权财政部负责对这一类进口清单进行定期修订。此类物资包括用于加工出口产品的原材料等；无线电、电视、电报、电话系统的生产和输送设备；佛罗伦萨协议所列的科学和教育器材、宗教用品、矫形器材、国内航线用的航空用油等。
海关估价采用《WTO海关估价协定》规定的六种估价方法。
三、贸易管制
苏里南对部分商品实行进口许可制度，由苏里南贸工部发放进口许可证。需进口许可证商品包括杀虫剂、化学品、旧汽车、武器弹药、汞、药品、二手轮胎、动物、种子、烟花等，全部清单需向贸工部索取。
禁止进口商品包括部分杀虫剂、8年以上二手车、化学和放射性废物、生化武器及核武器等。
苏贸工部还负责签发出口许可证，出口许可证商品主要为圆木、去皮木和蛇纹木等。贸工部还负责批准禁止出口商品如文物、化学武器和野生动植物的放行权。
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.
