HS编码160420,绞碎制作或保藏的鱼从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 1604.20.0500 | Preparations of surimi | 进口关税 NORMAL 20.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.1005 | Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings | 进口关税 NORMAL 5.5 % CIF |
| 1604.20.1030 | Atlantic salmon (Salmo salar) | 进口关税 NORMAL 5.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.1090 | Other | 进口关税 NORMAL 5.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.3005 | Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings | 进口关税 NORMAL 7.0 % CIF |
| 1604.20.3010 | Trout (Oncorhynchus mykiss) | 进口关税 NORMAL 7.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.3090 | Other | 进口关税 NORMAL 7.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.4005 | Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings | 进口关税 NORMAL 25.0 % CIF |
| 1604.20.4090 | Other | 进口关税 NORMAL 25.0 % CIF |
| 1604.20.5005 | Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings | 进口关税 NORMAL 25.0 % CIF |
| 1604.20.5010 | Of the species Sardina pilchardus | 进口关税 NORMAL 25.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.5019 | Other | 进口关税 NORMAL 25.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.5030 | Of bonito (Sarda s.p.p.) | 进口关税 NORMAL 25.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.5040 | Of mackerel of the species Scomber scombrus | 进口关税 NORMAL 25.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.5050 | Of mackerel of the species Scomber japonicus | 进口关税 NORMAL 25.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.5090 | Other | 进口关税 NORMAL 25.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7030 | Preserved | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7035 | Other | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7040 | Preserved | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7045 | Other | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7050 | Preserved | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7055 | Other | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7092 | Albacore tuna (Thunnus alalunga) | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7094 | Other | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7097 | Preserved | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.7099 | Other | 进口关税 NORMAL 24.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.9005 | Curry fish balls made of fish meat, curry, wheat starch, salt, sugar, and compound condiments; Four colour rolls made of fish meat, crab stick, seaweed, beancurd skin, vegetable oil, sugar, salt, potato starch, monosodium glutamate and seasonings | 进口关税 NORMAL 14.0 % CIF |
| 1604.20.9011 | Of the species Clupea harengus | 进口关税 NORMAL 14.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.9019 | Other | 进口关税 NORMAL 14.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.9020 | Preserved smoked coalfish | 进口关税 NORMAL 14.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.9030 | In airtight cans | 进口关税 NORMAL 14.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.9035 | Other | 进口关税 NORMAL 14.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.9040 | of mackerel (Scomber australasicus) | 进口关税 NORMAL 14.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.9050 | Lamprey | 进口关税 NORMAL 14.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.9060 | Swordfish (Xiphias gladius) | 进口关税 NORMAL 14.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 1604.20.9090 | Other | 进口关税 NORMAL 14.0 % CIF |
增值税 VAT 19.0 % 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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