HS编码392119,其他泡沫塑料板、片、膜、箔、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 |
|---|---|---|
| 3921.19.0010 | For use in certain types of aircraft | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.19.0030 | Blocks with cellular structure, containing by weight: - polyamide-6 or poly(epoxy anhydride) - 7 % or more but not more than 9 % of polytetrafluorethylene if present - 10 % or more but not more than 25 % of inorganic fillers | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.19.0040 | Transparent, microporous, acrylic acid grafted polyethylene film, in the form of rolls, with: - a width of 98 mm or more but not more than170 mm, - a thickness of 15 micrometre or more but not more than 36 micrometre, of a kind used for the manufacture of alkaline battery separators | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.19.0045 | Microporous monolayer film of polypropylene or a microporous trilayer film of polypropylene, polyethylene and polypropylene, each film with: -zero transversal production direction (TD) shrinkage, -a total thickness of 8 μm or more, but not more than 50 μm, -a width of 15 mm or more, but not more than 900 mm, -a length of more than 200 m, but not more than 8 000 m, -an average pore size between 0,02 μm and 0,1 μm -laminated or not with a Polypropylene non-woven mat of 50 to 200 μm thickness -coated or not with surfactant -coated or not on 1 or 2 sides with a ceramic layer of min 1 μm thickness or more, but not more than 5 μm -coated or not on 1 or 2 sides with a sticky binder, PVdF type or similar of min 0,5 μm thickness or more, but not more than 5 μm | 进口关税 NORMAL 6.5 % CIF |
| 3921.19.0050 | Porous membrane of polytetrafluorethylene (PTFE) laminated to a polyester spunbonded non-woven cloth with - a total thickness of more than 0,05 mm but not more than 0,20 mm, - a water entry pressure between 5 and 200 kPa according to ISO 811, and - an air permeability of 0,08 cm3/cm2/s or more according to ISO 5636-5 | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.19.0060 | Multi-porous multilayer separator foil with: - one microporous polyethylene layer between two microporous polypropylene layers and whether or not containing a coating of aluminium oxide on both sides, - a width of 65 mm or more but not more than 170 mm, - a total thickness of 0,01 mm or more but not more than 0,03 mm, - a porosity of 0,25 or more but not more than 0,65 | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.19.0095 | Film of polyethersulfone, of a thickness of not more than 200 Amicro m | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.19.0099 | 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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