HS编码271019,重油制品，不含生物柴油从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2710.19.1100 | For undergoing a specific process | 进口关税 NORMAL 0.0 |
消费税 EXCISE 669.8 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.1500 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 11 | 进口关税 NORMAL 0.0 |
消费税 EXCISE 669.8 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.2100 | Jet fuel | 进口关税 NORMAL 0.0 |
消费税 EXCISE 654.5 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.2500 | Other | 进口关税 NORMAL 4.7 % CIF |
消费税 EXCISE 654.5 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.2900 | Other | 进口关税 NORMAL 4.7 % CIF |
消费税 EXCISE 669.8 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.3100 | For undergoing a specific process | 进口关税 NORMAL 0.0 |
消费税 EXCISE 669.8 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.3500 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 31 | 进口关税 NORMAL 0.0 |
消费税 EXCISE 669.8 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.4221 | Consigned from Canada | 进口关税 NORMAL 0.0 |
| 2710.19.4222 | Consigned from the United Kingdom | 进口关税 NORMAL 0.0 |
| 2710.19.4223 | Consigned from China | 进口关税 NORMAL 0.0 |
| 2710.19.4229 | Other | 进口关税 NORMAL 0.0 |
| 2710.19.4290 | Other | 进口关税 NORMAL 0.0 |
| 2710.19.4421 | Consigned from Canada | 进口关税 NORMAL 0.0 |
| 2710.19.4422 | Consigned from the United Kingdom | 进口关税 NORMAL 0.0 |
| 2710.19.4423 | Consigned from China | 进口关税 NORMAL 0.0 |
| 2710.19.4429 | Other | 进口关税 NORMAL 0.0 |
| 2710.19.4431 | Consigned from the United Kingdom | 进口关税 NORMAL 0.0 |
| 2710.19.4432 | Consigned from China | 进口关税 NORMAL 0.0 |
| 2710.19.4439 | Other | 进口关税 NORMAL 0.0 |
| 2710.19.4490 | Other | 进口关税 NORMAL 0.0 |
| 2710.19.4621 | Consigned from Canada | 进口关税 NORMAL 0.0 |
消费税 EXCISE 485.7 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.4622 | Consigned from the United Kingdom | 进口关税 NORMAL 0.0 |
| 2710.19.4623 | Consigned from China | 进口关税 NORMAL 0.0 |
| 2710.19.4629 | Other | 进口关税 NORMAL 0.0 |
消费税 EXCISE 485.7 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.4631 | Consigned from the United Kingdom | 进口关税 NORMAL 0.0 |
| 2710.19.4632 | Consigned from China | 进口关税 NORMAL 0.0 |
| 2710.19.4639 | Other | 进口关税 NORMAL 0.0 |
| 2710.19.4690 | Other | 进口关税 NORMAL 0.0 |
消费税 EXCISE 485.7 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.4721 | Consigned from Canada | 进口关税 NORMAL 0.0 |
消费税 EXCISE 485.7 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.4722 | Consigned from the United Kingdom | 进口关税 NORMAL 0.0 |
| 2710.19.4723 | Consigned from China | 进口关税 NORMAL 0.0 |
| 2710.19.4729 | Other | 进口关税 NORMAL 0.0 |
消费税 EXCISE 485.7 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.4731 | Consigned from the United Kingdom | 进口关税 NORMAL 0.0 |
| 2710.19.4732 | Consigned from China | 进口关税 NORMAL 0.0 |
| 2710.19.4739 | Other | 进口关税 NORMAL 0.0 |
| 2710.19.4790 | Other | 进口关税 NORMAL 0.0 |
消费税 EXCISE 485.7 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.4810 | With a sulphur content not exceeding 0,2 % by weight | 进口关税 NORMAL 0.0 |
消费税 EXCISE 485.7 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.4890 | Other | 进口关税 NORMAL 3.5 % CIF |
消费税 EXCISE 485.7 PER 1000 L | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.5100 | For undergoing a specific process | 进口关税 NORMAL 0.0 |
消费税 EXCISE 25.0 PER 1000 KG | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.5500 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 51 | 进口关税 NORMAL 0.0 |
消费税 EXCISE 25.0 PER 1000 KG | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.6200 | With a sulphur content not exceeding 0,1 % by weight | 进口关税 NORMAL 3.5 % CIF |
消费税 EXCISE 25.0 PER 1000 KG | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.6600 | With a sulphur content exceeding 0,1 % by weight but not exceeding 0,5 % by weight | 进口关税 NORMAL 3.5 % CIF |
| 2710.19.6700 | With a sulphur content exceeding 0,5 % by weight | 进口关税 NORMAL 3.5 % CIF |
| 2710.19.7100 | For undergoing a specific process | 进口关税 NORMAL 0.0 |
消费税 EXCISE 25.0 PER 1000 KG | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.7500 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 19 71 | 进口关税 NORMAL 0.0 |
消费税 EXCISE 25.0 PER 1000 KG | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.8120 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: 90 % or more by weight of saturates, and not more than 0,03 % by weight of sulphur, and with a viscosity index of 80 or more, but less than 120, and a kinematic viscosity of 5,0 cSt at 100 °C or more, but not more than 13,0 cSt at 100 °C | 进口关税 NORMAL 3.7 % CIF |
| 2710.19.8130 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more by weight of saturates, and -not more than 0,03 % by weight of sulphur, and with a -viscosity index of 80 or more, but less than 120, and a kinematic viscosity less than 5,0 cSt at 100°C or more than 13,0 cSt at 100°C | 进口关税 NORMAL 3.7 % CIF |
| 2710.19.8140 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more by weight of saturates, and -not more than 0,03 % by weight of sulphur, with a viscosity index of 120 or more | 进口关税 NORMAL 3.7 % CIF |
| 2710.19.8190 | Other | 进口关税 NORMAL 3.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2710.19.8300 | Hydraulic oils | 进口关税 NORMAL 3.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2710.19.8500 | White oils, liquid paraffin | 进口关税 NORMAL 3.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2710.19.8700 | Gear oils and reductor oils | 进口关税 NORMAL 3.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2710.19.9100 | Metal-working compounds, mould-release oils, anti-corrosion oils | 进口关税 NORMAL 3.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2710.19.9300 | Electrical insulating oils | 进口关税 NORMAL 3.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2710.19.9920 | Catalytic de-waxed base oil, synthesised from gaseous hydrocarbons, followed by a heavy paraffin conversion process (HPC), containing: - not more than 1 mg/kg of sulphur - more than99 % by weight of saturated hydrocarbons - more than 75 % by weight of n- and iso-paraffinic hydrocarbons with a carbon chain length of 18 or more but not more than 50; and - a kinematicviscosity at 40 degree C of more than 6,5 msquare meters/s, or - a kinematic viscosity at 40 degree C of more than 11 msquare meters/s with a viscosity index of 120 or more | 进口关税 NORMAL 3.7 % CIF |
消费税 EXCISE 25.0 PER 1000 KG | ||
增值税 VAT 19.0 % (CIFD + EXCISE) | ||
| 2710.19.9940 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: 90 % or more by weight of saturates, and not more than 0,03 % by weight of sulphur, and with a viscosity index of 80 or more, but less than 120, and a kinematic viscosity of 5,0 cSt at 100 °C or more, but not more than 13,0 cSt at 100 °C | 进口关税 NORMAL 3.7 % CIF |
| 2710.19.9950 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more by weight of saturates, and -not more than 0,03 % by weight of sulphur, and with a -viscosity index of 80 or more, but less than 120, and a kinematic viscosity less than 5,0 cSt at 100°C or more than 13,0 cSt at 100°C | 进口关税 NORMAL 3.7 % CIF |
| 2710.19.9960 | Catalytically hydroisomerized and dewaxed base oil of hydrogenated, highly isoparaffinic hydrocarbons, containing: -90 % or more by weight of saturates, and -not more than 0,03 % by weight of sulphur, with a viscosity index of 120 or more | 进口关税 NORMAL 3.7 % CIF |
| 2710.19.9990 | Other | 进口关税 NORMAL 3.7 % CIF |
消费税 EXCISE 25.0 PER 1000 KG | ||
增值税 VAT 19.0 % (CIFD + EXCISE) |
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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