HS编码030572,--鱼头、鱼尾、鱼鳔从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 0305.72.0010 | salted | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0015 | unsalted | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0020 | salted | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0025 | unsalted | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0030 | salted | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0035 | unsalted | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0038 | salted | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0039 | unsalted | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0041 | Anchovies (Engraulis spp.) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0044 | Herring (Clupea harengus, Clupea pallasii) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0045 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0046 | Atlantic halibut (Hippoglossus hippoglossus) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0047 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0049 | Other | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0050 | Of the species Gadus morhua | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0051 | Anchovies (Engraulis spp.) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0052 | Of the species Gadus ogac | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0053 | Herring (Clupea harengus, Clupea pallasii) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0054 | Of the species Gadus macrocephalus | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0055 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0056 | Of the species Boreogadus saida | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0057 | Atlantic halibut (Hippoglossus hippoglossus) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0058 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0059 | Other | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0060 | Of the species Gadus morhua | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0061 | Anchovies (Engraulis spp.) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0062 | Of the species Gadus ogac | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0063 | Herring (Clupea harengus, Clupea pallasii) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0064 | Of the species Boreogadus saida | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0065 | Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0069 | Of the species Gadus macrocephalus | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0071 | Atlantic halibut (Hippoglossus hippoglossus) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0072 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0079 | Other | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0091 | Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 0305.72.0099 | Other | 进口关税 NORMAL 13.0 % CIF |
增值税 VAT 7.0 % CIFD |
税费概览：
【概览】
无论个人或商业实体在德国从事商品进口（从欧盟以外的国家进口），均须缴纳进口关税和其他税费。进口税费全部以货运价值，即到岸价格（CIF）计算。
【关税】
德国关税税率基本在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】
德国标准增值税税率为19%，特定商品如书籍、报刊杂志享受7%的优惠增值税税率。德国增值税=增值税税率×（CIF价+进口关税）。
【起征点】
德国进口关税设起征点，进口商品货值（FOB）不超过150欧元，免征关税；进口商品货值（FOB）不超过22欧元，免征增值税；关税和增值税总合不超过5欧元，免征关税和增值税。
【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。
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