HS编码230990,其他配制的动物饲料从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2309.90.1021 | Fish feed | 进口关税 NORMAL 3.8 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.1031 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 3.8 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.1039 | Other | 进口关税 NORMAL 3.8 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.1081 | Fish feed | 进口关税 NORMAL 3.8 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.1091 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 3.8 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.1099 | Other | 进口关税 NORMAL 3.8 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.2000 | Products referred to in additional note 5 to this chapter | 增值税 VAT 7.0 % CIFD |
| 2309.90.3111 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF 0.0 |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3114 | Other | 进口关税 7.0 % CIF 0.0 |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3117 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF 0.0 |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3119 | Other | 进口关税 7.0 % CIF 0.0 |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3130 | Fish feed | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3151 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF |
| 2309.90.3159 | Other | 进口关税 7.0 % CIF |
| 2309.90.3161 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF |
| 2309.90.3169 | Other | 进口关税 7.0 % CIF |
| 2309.90.3181 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3191 | Other | 进口关税 7.0 % CIF |
| 2309.90.3310 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 498.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3390 | Other | 进口关税 NORMAL 498.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3510 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 730.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3590 | Other | 进口关税 NORMAL 730.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3910 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 948.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.3990 | Other | 进口关税 NORMAL 948.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4120 | Fish feed | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4141 | Dog or cat food, not put up for retail sale | 进口关税 0.0 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4149 | Other | 进口关税 7.0 % CIF 0.0 |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4151 | Dog or cat food, not put up for retail sale | 进口关税 0.0 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4159 | Other | 进口关税 0.0 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4181 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4189 | Other | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4310 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 530.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4390 | Other | 进口关税 NORMAL 530.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4910 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 888.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.4990 | Other | 进口关税 NORMAL 888.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.5110 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.5190 | Other | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.5310 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 577.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.5390 | Other | 进口关税 NORMAL 577.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.5910 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 730.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.5990 | Other | 进口关税 NORMAL 730.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.7010 | Dog or cat food, not put up for retail sale | 进口关税 NORMAL 948.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.7090 | Other | 进口关税 NORMAL 948.0 PER 1000 KG |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.9110 | Dog or cat food, not put up for retail sale | 增值税 VAT 7.0 % CIFD |
| 2309.90.9190 | Other | 增值税 VAT 7.0 % CIFD |
| 2309.90.9631 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.9639 | Other | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.9651 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF |
| 2309.90.9659 | Other | 进口关税 7.0 % CIF |
| 2309.90.9661 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF |
| 2309.90.9669 | Other | 进口关税 7.0 % CIF |
| 2309.90.9691 | Dog or cat food, not put up for retail sale | 进口关税 7.0 % CIF |
增值税 VAT 7.0 % CIFD | ||
| 2309.90.9695 | Other | 进口关税 7.0 % CIF |
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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