HS编码390290,-其他初级形状的烯烃聚合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 |
|---|---|---|
| 3902.90.1000 | A-B-A block copolymer of polystyrene, ethylene-butylene copolymer and polystyrene, containing by weight 35 % or less of styrene, in one of the forms mentioned in note 6(b) to this chapter | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 3902.90.2000 | Polybut-1-ene, a copolymer of but-1-ene with ethylene containing by weight 10 % or less of ethylene, or a blend of polybut-1-ene with polyethylene and/or polypropylene containing by weight 10 % or less of polyethylene and/or 25 % or less of polypropylene, in one of the forms mentioned in note 6(b) to this chapter | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 3902.90.9010 | For cavity filling, for use in certain types of aircraft | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3902.90.9060 | Non-hydrogenated 100 % aliphatic resin (polymer), with the following characteristics: - liquid at room temperature - obtained by cationic polymerisation of C-5 alkenes monomers - with a number average molecular weight (Mn) of 370 (A+ or -50) - with a weight average molecular weight (Mw) of 500 (A+ or -100) | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3902.90.9065 | Brominated butadiene-styrene copolymer (CAS RN 1195978-93-8) with a bromine content of 60 % by weight or more but not more than 68 %, in forms as defined in Note 6 (b) to Chapter 39 | 进口关税 NORMAL 6.5 % CIF |
| 3902.90.9070 | Synthetic poly-alpha-olefin with a viscosity of 3 or more but not more than 9 centistokes (measured at 100 ° Celsius according to the ASTM D 445 method), obtained by polymerization of dodecene with or without: -not more than 40 % by weight of tetradecene and/or -not more than 2 % by weight decene and/or -not more than 2 % by weight of hexadecene | 进口关税 NORMAL 6.5 % CIF |
| 3902.90.9094 | Chlorinated polyolefins, whether or not in a solution or dispersion | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3902.90.9099 | 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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