HS编码292090,-未列名非金属无机酸酯(不包括卤化氢的酯)及其盐以及它们的卤化、磺化、硝化或亚硝化衍生物从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2920.90.1013 | Tetraethyl orthocarbonate (CAS RN 78-09-1) with a purity by weight of 99 % or more | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.1015 | Ethyl methyl carbonate (CAS RN 623-53-0) | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2920.90.1020 | Diallyl 2,2'-oxydiethyl dicarbonate (CAS RN 142-22-3) | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2920.90.1023 | 1,3,2-Dioxathiolane 2,2-dioxide (CAS RN 1072-53-3) with a purity by weight of 99 %, or more | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.1040 | Dimethyl carbonate (CAS RN 616-38-6) | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2920.90.1045 | Ethylene carbonate (CAS RN 96-49-1) with a purity by weight of 99 % or more | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.1050 | Di-tert-butyl dicarbonate (CAS RN 24424-99-5) | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2920.90.1055 | Vinylene carbonate (CAS RN 872-36-6) with a purity by weight of 99,9 % or more | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.1065 | Vinyl ethylene carbonate (CAS RN 4427-96-7) with a purity by weight of 99 % or more | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.1075 | Dimethyl Sulphate (CAS RN 77-78-1) with a purity of at least 99 % | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.1090 | Other | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2920.90.7010 | Tris(2-propylheptyl) borate (CAS RN 1488321-95-4) with a purity by weight of 90 % or more | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.7015 | α-endosulfan (CAS 959-98-8) | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.7020 | Diethyl phosphorochloridate (CAS RN 814-49-3) | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2920.90.7025 | endosulfan II; β-endosulfan (CAS 33213-65-9) | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.7035 | Triisopropyl borate (CAS RN 5419-55-6) with a purity by weight of 99 % or more | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.7060 | Bis(neopentylglycolato)diboron (CAS RN 201733-56-4) | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2920.90.7070 | 4,4,5,5-Tetramethyl-1,3,2-dioxaborolane (CAS RN 25015-63-8) with a purity by weight of 97 % or more, containing not more than 1 % of the stabiliser triethylamine (CAS RN 121-44-8) | 进口关税 NORMAL 6.5 % CIF |
| 2920.90.7080 | Bis(pinacolato)diboron (CAS RN 73183-34-3) | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 2920.90.7090 | Other | 进口关税 NORMAL 6.5 % CIF |
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。
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