HS编码690919,--其他实验室、化学或其他技术用陶器从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 6909.19.0020 | Silicon nitride (Si3N4) rollers or balls | 进口关税 NORMAL 5.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 6909.19.0025 | Ceramic proppants, containing aluminium oxide, silicon oxide and iron oxide | 进口关税 NORMAL 5.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 6909.19.0030 | Supports for catalysts, consisting of porous cordierite or mullite ceramic pieces, of an overall volume of not more than 65 l, having, per square centimeters of the cross-section, not less than one continuous channel which may be open at both ends or stopped at one end | 进口关税 NORMAL 5.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 6909.19.0040 | Ceramic-carbon absorption cartridges with the following characteristics: -extruded fired ceramic bound multicellular cylindrical structure, -10 % or more by weight but not more than 35 % by weight of activated carbon, -65 % or more by weight but not more than 90 % by weight of ceramic binder, -with a diameter of 29 mm or more but not more than 41 mm, -a length of not more than 150 mm, -fired at temperature of 800 °C or more, and -for vapours adsorption, of a kind used for assembly in fuel vapours absorbers in fuel systems of motor vehicles | 进口关税 NORMAL 5.0 % CIF |
| 6909.19.0050 | Ceramic articles made of continuous filaments of ceramic oxides, containing by weight: - 2 % or more of diboron trioxide, - 28 % or less of silicon dioxide and - 60 % or more of dialuminium trioxide | 进口关税 NORMAL 5.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 6909.19.0060 | Supports for catalysts, consisting of porous ceramic pieces, of a blend of silicon carbide and silicon, with a hardness of less than 9 on the Mohs scale, with a total volume of not more than 65 litres, having, per square centimeters of the surface of the cross section one or more closed channels at the tail end | 进口关税 NORMAL 5.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 6909.19.0070 | Supports for catalysts or filters, consisting of porous ceramics made primarily from oxides of aluminium and titanium; with a total volume of not more than 65 litres and at least one duct (open onone or both ends) per square centimeters of cross section | 进口关税 NORMAL 5.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 6909.19.0090 | Other | 进口关税 NORMAL 5.0 % 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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