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리비아 수입관세 제도 안내
  • 통상·규제
  • 리비아
  • 트리폴리무역관 송선근
  • 2008-12-24
  • 출처 : KOTRA

리비아 수입관세 제도 안내

- 건설관련 품목 통관서비스 수수료 면제 -

 

보고일자 : 2008.12.24.

트리폴리 코리아비즈니스센터

송선근 184222@kotra.or.kr

 

 

 정보 내용

 

  리비아 정부는 2005년 8월 모든 품목에 대해 수입시 부과되는 관세를 공식적으로 폐지하고 관세대신 4%의 통관서비스 수수료를 신설해 부과하고 있음.

 

  수입시 부과되는 세금을 보면 통관서비스 수수료 4%, 인지세 1%, 그리고 품목에 따라 소비세와 생산세를 부과하고 있음. 소비세와 생산세가 부과되는 품목은 109 품목에 이르며, 소비세는 품목에 따라 5%, 10%, 15%, 20%, 25%, 30%, 40%, 50%, 100%를 부과하며 생산세는 대부분 2%를 부과하고 있음.

 

  리비아 정부는 경제상황에 따라 일부 품목에 대해 통관서비스 수수료 면제를 탄력적으로 운영하고 있음. 최근들어 시멘트, 대리석, 페인트, 전선 등 리비아 정부가 의욕적으로 추진하고 있는 건설 프로젝트 추진에 소요되는 품목의 수입촉진을 위해 건설관련 품목과 트랙터, 비료  농업개발에 필요한 품목을 중심으로 통관서비스 수수료를 면제했음. 또한 시장 상황에 따라 수시로 소비세, 생산세 비율을 조정하거나 신규 세율을 신설 운영하고 있음.

 

  12월 24일 현재 리비아 정부가 수입시 부과하는 소비세, 생산세 부과대상 품목 리스트와 세율, 그리고 통관서비스 수수료가 면제되는 품목은 다음과 같음

 

  2003년 이래 수입과 관련한 수입허가제는 폐지됐으나 수입시에 모든 품목에 대해 원산지 증명 첨부해야 하며 자동차, 농기계  일부 품목은 리비아 파트너와 에이전트 계약을 통하도록 강제하고 있음.

 

리비아 통관서비스 수수료 면제품목 리스트

 

  1) 건설관련 품목(28 products)

No.

H.S. Code

Item

1

251511.00

Marble, Travertine, ecaussine and other calcareous monumental or building stone

2

251512.00

Marble, Travertine exist into blocks or slabs of a rectangular(including square) shape.

3

251611.00

Crude Granite stones

4

251612.00

Granite stones exist in blocks of a rectangular & square shape

5

252320.00

Portland Cement

6

320600.00

Paints and varnishes

7

320800.00

Paints & Varnishes

8

320900.00

Paints & Varnishes

9

321410.00

Glaziers putty, resin cements, grafting putty and other mastics and fillings

10

391722.00

Pipes, Tubes, and Hoses of Poly Propylene

11

391740.00

Fittings & accessories for pipes made of Poly Propylene

12

440700.00

Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded of finger-jointed, of a thickness exceeding 6mm.

13

441200.00

Plywood, veneered panels and similar laminated wood.

14

690400.00

Building Bricks

15

690700.00

Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not a backing.

16

690800.00

Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing.

17

691000.00

Ceramic wares for bathrooms, ceramic troughs, tubs and similar receptacles of a kind used in baths made of porcelain

18

700500.00

Float glass and surface ground or polished glass in sheets, whether or not having an absorbent or reflecting layer but not otherwise worked.

19

720800.00

Flat rolled of iron or non-alloy steel of a width of 600㎜ or more, hot – rolled, not clad, plated or coated.

20

720900.00

Flat rolled products of iron or non-alloy steel, of a width of 600㎜ or more, cold-rolled not clad, plated or coated.

21

721300.00

Iron Rods used for construction works

22

721420.00

Iron Rods used for construction works

23

721600.00

Different shapes & angels (profiles) of iron

24

731700.00

Nails, tacks, drawing pins, corrugated nail

25

760800.00

Aluminum tubes and pipes

26

848100.00

Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves:

27

851610.00

Electric instantaneous or storage water heaters and immersion heaters

28

854440.00

Electric Cables

 

  2) Books

  3) All kinds of production raw materials &requirements which will be imported by the producing companies.

  4) Chemical fertilizers

  5) Agriculture Tractors which their capacity exceeding 200Hp.

  6) Agriculture Ploughs, and the light agriculture equipment (hand tools).

  7) Paper bags which are used for packing works.

  8) All kinds of medicines & vaccines for both humans and animals.

  9) Enriched Eggs.

  10) Foodstuffs such as (vegetable oil for human use, tomatoes paste, sugar, tea, rice, flour, butter, cheese, Beef from cows &sheep and goats).

  11) Asphalt

  12) All imported products & requirements for the military services.

 

리비아 소비세, 생산세 부과대상 품목  세율

H.S. Code

Item description

Production

tax

Consumption

Tax

010599.00

Mothers &Grandmothers for poultry used for breeding  

2%

25%

040310.00

Yoghurt whether containing sugar or fruits

2%

25%

040900.00

Natural Honey

2%

25%

060300.00

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

5%

100%

170410.00

Chewing gum, whether or not sugar – coated.

5%

100%

170490.00

Sweetmeats

2%

25%

180630.00

Chocolate

2%

25%

190500.00

First class bakery products expect which are produced for kids & diabetic patients.

2%

25%

200900.00

Natural and artificial juices (excluding juices for diabetics)

0%

25%

200980.20

Date syrup

2%

25%

210390.00

Hot sauce

2%

25%

210500.90

Ice-creams

2%

25%

220110.90

Mineral water

2%

30%

220290.00

Carbonated &un carbonated beverages excluding beverages for diabetics

0%

25%

230910.00

Dogs and cats food

5%

100%

230990.00

Animal &Chickens feed

0%

20%

240200.00

Cigarettes

2%

25%

230910.00

Tobacco

2%

25%

250100.00

Table salt

2%

30%

280110.00

Liquid chloride

2%

25%

280610.00

Hydraulic acid

2%

25%

281510.00

Sodium hydroxide

2%

30%

330300.00

Perfumes

2%

25%

330510.00

Shampoos

2%

15%

340110.00

Solid soap

2%

15%

340120.00

Washing suds

2%

15%

360410.00

Fireworks

5%

100%

390410.00

Granulated PVC chloride vinyl

2%

25%

391721.00

PET pipes and tubes (0.75-400mm)

2%

30%

391723.00

Pipes & tubes of PVC (0.75-400mm).

2%

30%

392310.00

Boxes from plastics

2%

30%

392320.00

Plastic bags

2%

25%

392330.00

Plastic bottles

2%

30%

392410.00

House hold materials from plastic

2%

25%

392690.00

Artificial sponge

2%

25%

401110.00

Tires for vehicles and light trucks

2%

5%

401120.00

Tires for Buses and heavy trucks

2%

5%

430310.00

Clothes from Natural Fur

2%

100%

481820.00

Napkin tissues

5%

100%

481840.00

Diapers

2%

25%

481840.00

Women’s sanitary tampons

2%

25%

520000.00

Cotton clothes

2%

25%

560741.00

Plastic ropes with a diameter(16-48mm)

2%

25%

570000.00

Carpets, mats, etc

2%

25%

630120.00

Blankets of wool

2%

10%

630130.00

Blankets of cotton

2%

10%

630140.00

Blankets of synthetic fibers

2%

10%

670100.00

Avian hides, feathers and eiderdown

2%

25%

670200.00

Artificial flowers, foliage and fruit and parts thereof; articles made of artificial of plastics.

5%

100%

670400.00

Hair and eyebrows and eyelashes

2%

100%

730600.00

Spiral pipes for packing of iron with a diameter of (17~122mm)

2%

25%

730640.00

Galvanized pipes from iron with a diameter of (1~10cm)

2%

25%

730660.00

Non galvanized pipes from iron with (1.5~10cm).

2%

25%

 

730820.00

Electric Towers

2%

15%

730890.00

Hangers

2%

25%

730900.00

Iron safes

2%

25%

731100.00

Gas cylinders for cooking of capacity(2, 11, 15)

2%

10%

731300.00

Barbed wires

2%

25%

731440.00

Fences

2%

25%

732111.00

Home cookers

2%

25%

732599.00

Manhole covers

2%

15%

760820.00

Water sprinkling pipes(aluminum)

2%

15%

831100.00

Welding wires

2%

15%

841810.00

Home refrigerators accompanied with freezers of capacity from 100~600liter

2%

25%

841820.00

Home refrigerators with capacity from 100~600liter

2%

25%

841830.00

Home freezers with capacity from 250~500liter

2%

25%

843210.00

Ploughs

2%

15%

850710.00

Electric Batteries for cars

2%

5%

851629.00

Electric Radiators (Oil)

2%

25%

851710.00

Ordinary Telephones

2%

25%

851762.00

Telephone switches not exceeding 60 extension lines

2%

25%

852110.00

Audio & video recorders

2%

25%

852700.00

Radios

2%

25%

852872.00

Televisions

2%

30%

852910.00

Satellite dishes

2%

25%

854420.00

Electric cables

2%

10%

854720.00

Plastic hoses for electric installations

2%

20%

870120.00

Pulley trucks

2%

5%

870190.00

Tractors for capacity not exceeding 300cc

2%

15%

870200.00

Buses

2%

15%

870300.00

Desert cars (capacity over 2000cc and not exceeding 3000cc)

2%

40%

870300.00

Passengers cars with capacity over 3000cc

2%

20%

870300.00

Desert cars (capacity over 3000cc)

2%

50%

870400.00

Goods transferring cars (over 1.5tons)

2%

15%

870790.00

Truck’s Boxes, and medium trucks

2%

10%

871100.00

Motorbikes with capacity more than 350cc

2%

50%

871200.00

Bicycles (all types)

2%

15%

871610.00

Caravans for camping and housing

2%

25%

871620.00

Caravans for agriculture purposes

2%

25%

871639.00

Caravans for transporting goods & commodities even the frozen commodities

2%

25%

871680.00

Wheelbarrows

2%

30%

890391.00

Sailing Boats whether move by motor or without motor

2%

100%

890392.00

Sailing boats and yachts for picnics

2%

100%

940100.00

Chairs not that used in the airplanes & vehicles

2%

25%

940300.00

Furniture of wood or other metals

2%

25%

950300.10

Puppets in the form of human beings

2%

100%

950300.20

Puppets in the form of animals or others.

2%

100%

950300.30

Psalms

2%

100%

950390.00

Balloons

2%

100%

950510.00

Masks to deny

2%

100%

950510.00

Trees for the Christmas & its accessories

2%

100%

950590.00

Magic games

2%

100%

960110.00

Ivory works

2%

100%

961300.00

Lighters coated with precious metals

2%

100%

961400.00

Smoking pipes coated with precious metals

2%

100%

970110.00

Original art works

2%

100%

970300.00

Genuine Statues and sculptures

2%

100%

 

 

자료원 : 리비아 관보  KOTRA KBC 종합

<저작권자 : ⓒ KOTRA & KOTRA 해외시장뉴스>

공공누리 제 4유형(출처표시, 상업적 이용금지, 변경금지) - 공공저작물 자유이용허락

KOTRA의 저작물인 (리비아 수입관세 제도 안내)의 경우 ‘공공누리 제4 유형: 출처표시+상업적 이용금지+변경금지’ 조건에 따라 이용할 수 있습니다. 다만, 사진, 이미지의 경우 제3자에게 저작권이 있으므로 사용할 수 없습니다.

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