HS编码392190,其他塑料板、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 |
|---|---|---|
| 3921.90.1005 | Corrugated sheet and plates | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.1010 | Composite plate of poly(ethylene terephthalate) or of poly(butylene terephthalate), reinforced with glass fibres | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.1030 | Multilayer film consisting of: - a poly(ethylene terephthalate) film with a thickness of more than 100 Amicro m but not more than 150 Amicro m, - a primer of phenolic material with a thickness of more than 8 Amicro m but not more than 15 Amicro m, - an adhesive layer of a synthetic rubber with a thickness of more than 20 Amicro m but not more than 30 Amicro m, - and a transparent poly(ethylene terephthalate) liner with a thickness of more than 35 Amicro m but not more than 40 Amicro m | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.1090 | Other | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.3000 | Of phenolic resins | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.4100 | High-pressure laminates with a decorative surface on one or both sides | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.4300 | Other | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.4900 | Other | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.5525 | Prepreg sheets or rolls containing polyimide resin | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.5535 | Glass fibre impregnated with epoxy resin for use in the manufacture of smart cards | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.5540 | Three layered fabric sheet, in rolls, - comprising a core layer of 100 % Nylon Taffeta or Nylon/Polyester blended Taffeta, - coated on both sides with polyamide , - of a total thickness not more than 135 u(mu)m, - of a total weight not more than 80 g/square meters | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.5570 | Membrane composed of a polyamide layer and a polysulfone layer on a polyethylene terephthalate support layer with:-a total thickness of 0,25 mm or more but not more than 0,40 mm,-a total weight of 109 g/m² or more but not more than 114 g/m² | 进口关税 NORMAL 6.5 % CIF |
| 3921.90.5590 | Other | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.6010 | For use in certain types of aircraft | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 3921.90.6090 | Other | 进口关税 NORMAL 6.5 % CIF |
| 3921.90.9000 | 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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