HS编码200190,其他用醋制作蔬菜、果品及植物其他食用部分从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2001.90.1000 | Mango chutney | 进口关税 NORMAL 0.0 |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.2000 | Fruit of the genus Capsicum other than sweet peppers or pimentos | 进口关税 NORMAL 5.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.3010 | In kernels, not frozen | 进口关税 NORMAL 5.1 % CIF + 9.4 PER 100 KGND |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.3091 | in cobs with a diameter of 8 mm or more, but not more than 12 mm | 进口关税 NORMAL 5.1 % CIF + 9.4 PER 100 KGND |
| 2001.90.3099 | Other | 进口关税 NORMAL 5.1 % CIF + 9.4 PER 100 KGND |
| 2001.90.4000 | Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch | 进口关税 NORMAL 8.3 % CIF + 3.8 PER 100 KGND |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.5010 | Not containing added sugar | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.5090 | Other | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.6510 | Not containing added sugar | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.6590 | Other | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.7010 | Not containing added sugar | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.7090 | Other | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9210 | Palm hearts | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9221 | Not containing added sugar | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9229 | Other | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9711 | Not containing added sugar | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9719 | Other | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9721 | Not containing added sugar | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9729 | Other | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9731 | Not containing added sugar | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9739 | Other | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9754 | Not containing added sugar | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9756 | Other | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9781 | Not containing added sugar | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9789 | Other | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9791 | Not containing added sugar | 进口关税 NORMAL 16.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2001.90.9799 | 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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