HS编码271012,轻油制品， 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 |
|---|---|---|
| 2710.12.1100 | 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) | ||
| 2710.12.1500 | For undergoing chemical transformation by a process other than those specified in respect of subheading 2710 12 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) | ||
| 2710.12.2100 | White spirit | 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) | ||
| 2710.12.2510 | Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (TN094) | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.2520 | Mixture of C6 aliphatic hydrocarbons (CAS RN 92112-69-1), containing by weight 60 % or more but not more than 80 % of n-hexane (CAS RN 110-54-3), with: -a specific gravity of 0,666 or more but not more than 0,686, -a total of carbonyl compounds of less than 1 ppm, -a total of acetylenic compounds of less than 2 ppm | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.2590 | Other | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.3110 | Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (TN094) | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.3190 | Other | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.4110 | Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (TN094) | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.4190 | Other | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.4510 | Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (TN094) | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.4590 | Other | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.4910 | Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (TN094) | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.4990 | Other | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.5010 | Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (TN094) | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.5090 | Other | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.7010 | Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (TN094) | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.7090 | Other | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.9010 | Containing ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union) (TN094) | 进口关税 NORMAL 4.7 % CIF |
| 2710.12.9090 | Other | 进口关税 NORMAL 4.7 % 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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