HS编码100620,糙米从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 1006.20.1100 | Round grain | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.1300 | Medium grain | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.1500 | Of a length/width ratio greater than 2 but less than 3 | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.1713 | Of the varieties Basmati 370, Basmati 386 (India), Type-3 (Dhradun) (India), Taraori Basmati (HBC-19) (India), Basmati 217 (India), Ranbir Basmati (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Super Basmati | 进口关税 NORMAL 65.0 PER 1000 KG NORMAL 15.0 % CIF Non preferential tariff quota |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.1718 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.1791 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.1799 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.1913 | Of the varieties Basmati 370, Basmati 386 (India), Type-3 (Dehradun) (India), Taraori Basmati (HBC-19) (India), Basmati 217 (India), Ranbir Basmati (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Super Basmati | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 65.0 PER 1000 KG |
| 1006.20.1918 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
| 1006.20.1991 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
| 1006.20.1999 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
| 1006.20.9200 | Round grain | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.9400 | Medium grain | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.9600 | Of a length/width ratio greater than 2 but less than 3 | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.9813 | Of the varieties Basmati 370, Basmati 386 (India), Type-3 (Dhradun) (India), Taraori Basmati (HBC-19) (India), Basmati 217 (India), Ranbir Basmati (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Super Basmati | 进口关税 NORMAL 65.0 PER 1000 KG NORMAL 15.0 % CIF Non preferential tariff quota |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.9818 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.9891 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.9899 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 1006.20.9913 | Of the varieties Basmati 370, Basmati 386 (India), Type-3 (Dehradun) (India), Taraori Basmati (HBC-19) (India), Basmati 217 (India), Ranbir Basmati (India), Kernel (Basmati) (Pakistan), Pusa Basmati, Super Basmati | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 65.0 PER 1000 KG |
| 1006.20.9918 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
| 1006.20.9991 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
| 1006.20.9999 | Other | 进口关税 NORMAL 15.0 % CIF Non preferential tariff quota NORMAL 42.5 PER 1000 KG |
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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