HS编码392091,--聚乙烯醇缩丁醛制非泡沫塑料的板、片、膜、箔及扁条从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 3920.91.0010 | For use in certain types of aircraft | 进口关税 NORMAL 6.1 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3920.91.0052 | Poly(vinyl butyral) film: - containing by weight 26 % or more but not more than 30 % of triethyleneglycol bis(2-ethyl hexanoate) as a plasticiser, - with a thickness of 0,73 mm or more but not more than 1,50 mm | 进口关税 NORMAL 6.1 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3920.91.0091 | Poly(vinyl butyral) film having a graduated coloured band | 进口关税 NORMAL 6.1 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3920.91.0093 | Film of poly(ethylene terephthalate), whether or not metallised on one or both sides, or laminated film of poly(ethylene terephthalate) films, metallised on the external sides only, and having thefollowing characteristics: - a visible light transmission of 50 % or more, - coated on one or both sides with a layer of poly(vinyl butyral) but not coated with an adhesive or any other material except poly(vinyl butyral), - a total thickness of not more than 0,2 mm without taking the presence of poly(vinyl butyral) into account and a thickness of poly(vinyl butyral) of more than 0,2 mm | 进口关税 NORMAL 6.1 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3920.91.0095 | Co-extruded trilayer poly(vinyl butyral) film with a graduated colour band containing by weight 29 % or more but not more than 31 % of 2,2'-ethylenedioxydiethyl bis(2-ethylhexanoate) as a plasticiser | 进口关税 NORMAL 6.1 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3920.91.0097 | Other | 进口关税 NORMAL 6.1 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3920.91.0099 | Other | 进口关税 NORMAL 6.1 % 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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