HS编码240110,未去梗的烟草从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2401.10.3510 | Light air-cured Burley type (including Burley hybrids) | 进口关税 NORMAL 18.4 % CIF 24.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.3520 | Light air-cured Maryland type | 进口关税 NORMAL 18.4 % CIF 24.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.3591 | whether or not cut in regular size, having a custom value of not less than Euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 240210 00 | 进口关税 NORMAL 11.2 % CIF 56.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.3599 | Other | 进口关税 NORMAL 11.2 % CIF 56.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.6000 | Sun-cured Oriental type tobacco | 进口关税 NORMAL 11.2 % CIF 56.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.7010 | whether or not cut in regular size, having a custom value of not less than Euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 2402 10 00 | 进口关税 NORMAL 11.2 % CIF 56.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.7090 | Other | 进口关税 NORMAL 11.2 % CIF 56.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.8510 | Flue-cured Virginia type | 进口关税 NORMAL 18.4 % CIF 24.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.8590 | Other | 进口关税 NORMAL 11.2 % CIF 56.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.9511 | whether or not cut in regular size, having a custom value of not less than Euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 240210 00 | 进口关税 NORMAL 18.4 % CIF 24.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.9519 | Other | 进口关税 NORMAL 18.4 % CIF 24.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.9521 | whether or not cut in regular size, having a custom value of not less than Euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 240210 00 | 进口关税 NORMAL 18.4 % CIF 24.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.9529 | Other | 进口关税 NORMAL 18.4 % CIF 24.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.9591 | whether or not cut in regular size, having a custom value of not less than Euro 450 per 100 kg net weight, for use as binder or wrapper for the manufacture of goods falling within subheading 240210 00 | 进口关税 NORMAL 10.0 % CIF 56.0 PER 100 KG |
增值税 VAT 19.0 % CIFD | ||
| 2401.10.9599 | Other | 进口关税 NORMAL 10.0 % CIF 56.0 PER 100 KG |
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。
|