HS编码560314,化学纤维长丝制无纺织物,平方米重>150g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 |
---|---|---|
5603.14.1030 | Non-wovens, consisting of poly(ethylene terephthalate) spun bonded media:;-of weight of 160g/m² or more but not more than 300g/m²,;-with a filtration efficiency of class M or better (according to DIN 60335-2-69),;-pleatable,;with at least one of following treatments:;-a coating or covering with polytetrafluoroethylene (PTFE),;-a coating with aluminium particles,;-a coating of phosphorous based flame retardants,;-a nano fiber coating of a polyamide, a polyurethane or a fluorine-containing polymer; | 进口关税 NORMAL 4.3 % CIF |
5603.14.1090 | Other | 进口关税 NORMAL 4.3 % CIF |
5603.14.2000 | Carrier sheet, of polyester, specified in additional note 1 to this chapter | 进口关税 NORMAL 4.3 % CIF |
5603.14.50 | Other | 进口关税 无 无 |
5603.14.8010 | Non-wovens of aromatic polyamide fibres obtained by polycondensation of m-phenylenediamine and isophthalic acid, in the piece or cut into rectangles | 进口关税 NORMAL 4.3 % CIF |
5603.14.8060 | Non-wovens, consisting of poly(ethylene terephthalate) spun bonded media:-of weight of 160 g/m² or more but not more than 300 g/m²,-not laminated-with filtration efficiency according to DIN 60335-2-69:2008 minimum Filter class M-pleatable- with or without an expanded polytetrafluoroethylene (ePTFE) membrane | 进口关税 NORMAL 4.3 % CIF |
5603.14.8090 | Other | 进口关税 NORMAL 4.3 % CIF |
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。