HS编码151790,动植物油脂及其分离品混制食用油脂及其制品从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 1517.90.1000 | Containing, by weight, more than 10 % but not more than 15 % of milkfats | 进口关税 NORMAL 8.3 % CIF + 28.40 PER 100 KG |
增值税 VAT 7.0 % CIFD | ||
| 1517.90.9100 | Fixed vegetable oils, fluid, mixed | 进口关税 NORMAL 9.6 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 1517.90.9300 | Edible mixtures or preparations of a kind used as mould-release preparations | 进口关税 NORMAL 2.9 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 1517.90.9910 | Vegetable oil, refined, containing by weight 25 % or more but not more than 50 % arachidonic acid or 12 % or more but not more than 65 % docosahexaenoic acid and standardized with high oleic sunflower oil (HOSO) | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 1517.90.9920 | An edible mixture of animal and vegetable oils consisting of 99 % or more by weight of fish oil exclusively from the species Pacific pollock (Gadus chalcogrammus):-containing by weight 90 % or more of triglycerides, with 50 % or more by weight of its fatty acids being omega-3 fatty acids,-containing by weight 0,15 % or more but not more than 0,25 % of tocopherols and vegetable oils,-in immediate packing in steel drums of more than 180 kg/net but not more than 200 kg/net,for use in the manufacture of fish oil-based omega-3 supplements in the form of soft gel capsules | 进口关税 NORMAL 16.0 % CIF |
| 1517.90.9990 | Other | 进口关税 NORMAL 16.0 % 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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