HS编码040690,-其他乳酪从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 0406.90.0100 | For processing | 进口关税 NORMAL 167.1 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.1300 | Emmentaler | 进口关税 NORMAL 171.7 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.1500 | Gruyere, Sbrinz | 进口关税 NORMAL 171.7 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.1700 | Bergkase, Appenzell | 进口关税 NORMAL 171.7 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.1800 | Fromage fribourgeois, Vacherin Mont d'Or and Tete de Moine | 进口关税 NORMAL 171.7 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.2120 | Whole cheeses (of the conventional flat cylindrical shape of a net weight of not less than 33 kg but not more than 44 kg and cheeses in cubic blocks or in parallelepiped shape, of a net weight of10 kg or more) of a minimum fat content of 50% by weight, in the dry matter, matured for at least three months | 进口关税 NORMAL 21.0 PER 100 KG Non preferential tariff quota NORMAL 167.1 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.2190 | Other | 进口关税 NORMAL 21.0 PER 100 KG Non preferential tariff quota NORMAL 167.1 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.2300 | Edam | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.2500 | Tilsit | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.2900 | Kashkaval | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.3200 | Feta | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.3500 | Kefalo-Tyri | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.3700 | Finlandia | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.3900 | Jarlsberg | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.5000 | Cheese of sheep's milk or buffalo milk in containers containing brine, or in sheepskin or goatskin bottles | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.6100 | Grana Padano, Parmigiano Reggiano | 进口关税 NORMAL 188.2 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.6310 | Pecorino | 进口关税 NORMAL 188.2 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.6390 | Other | 进口关税 NORMAL 188.2 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.6900 | Other | 进口关税 NORMAL 188.2 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.7300 | Provolone | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.7400 | Maasdam | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.7510 | Caciocavallo | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.7590 | Other | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.7610 | Fontina | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.7690 | Other | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.7800 | Gouda | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.7910 | Esrom, Italico, Kernhem, Saint-Paulin | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.7990 | Other | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.8110 | Cantal | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.8190 | Other | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.8200 | Camembert | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.8400 | Brie | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.8500 | Kefalograviera, Kasseri | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.8620 | Tulum Peyniri, made from sheep's milk or 'buffalo' milk, in packings of less than 10 kg | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.8690 | Other | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.8910 | Tulum Peyniri, made from sheep's milk or 'buffalo' milk, in packings of less than 10 kg | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.8990 | Other | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.9210 | Tulum Peyniri, made from sheep's milk or 'buffalo' milk, in packings of less than 10 kg | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.9290 | Other | 进口关税 NORMAL 151.0 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.9300 | Exceeding 72 % | 进口关税 NORMAL 185.2 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 0406.90.9900 | Other | 进口关税 NORMAL 221.2 PER 100 KG |
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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