HS编码640399,--未列名橡胶、塑料或再生皮革制外底,皮革制鞋面的鞋靴从中国出口到英国,需要在英国缴纳的进口税费查询
HS Code | 英文描述 | 关税信息 |
---|---|---|
6403.99.0510 | Hand-made | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.0590 | Other | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.1100 | With sole and heel combined having a height of more than 3 cm | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.3100 | Of less than 24 cm | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.3300 | Footwear which cannot be identified as men's or women's footwear | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.3600 | For men | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.3800 | For women | 进口关税 NORMAL 4.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.5000 | Slippers and other indoor footwear | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.9110 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like (TN103) | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.9190 | Other | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.9310 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like (TN103) | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.9390 | Other | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.9610 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like (TN103) | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.9690 | Other | 进口关税 NORMAL 8.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.9810 | Sports footwear; tennis shoes, basketball shoes, gym shoes, training shoes and the like (TN103) | 进口关税 NORMAL 6.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
6403.99.9890 | Other | 进口关税 NORMAL 6.0 % CIF |
增值税 VAT 20.0 % CIFD |
税费概览:
【概览】
无论个人或商业实体在英国从事商品进口(从欧盟以外的国家进口),均须缴纳进口税费。所有进口税费全部以货运价值,即到岸价格(CIF)计算。
【关税】
英国关税税率基本在0%(如书籍)和17%(如威灵顿长筒靴)之间。某些商品,如笔记本电脑、手机、数码相机和游戏机主机都免征关税。特定商品可能须征收附加税,根据原制造国来计征,如中国制造的自行车须征收额外48.5%的反倾销税。
【增值税】
英国标准增值税税率为20%,某些商品如儿童安全座椅享受5%的优惠增值税税率,某些商品如童装、童鞋免征增值税。增值税=增值税税率×(CIF价+进口关税)。
【起征点】
英国进口税费设起征点,进口商品货值(FOB)不超过135英镑或关税总额不超过9英镑,免征关税;进口商品货值(FOB)不超过15英镑,免征增值税。
【其他】
消费税:针对特定商品如烟草制品征收的税费。 附加海关费:针对进口商品在海关过关时必须履行的检查、检验、检测而征收的费用。