HS编码741021,衬背精炼铜箔，厚（除衬背）≤0.15mm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 |
|---|---|---|
| 7410.21.0010 | Sheet or plate of polytetrafluoroethylene, containing aluminium oxide or titanium dioxide as filler or reinforced with glass-fibre fabric, covered on both sides with copper foil | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 7410.21.0020 | Foils, rolls composed of one layer of glass epoxy of 100 um colaminated with refined copper foil on one or two sides of 35 um with a tolerance of 10 % for use in the production of smart cards | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 7410.21.0030 | Film of polyimide, whether or not containing epoxide resin and/or glass fibre, covered on one side or on both sides with a copper foil | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 7410.21.0040 | Sheet or plates: - consisting of at least a central layer of paper or one central sheet of any type of nonwoven fibre, laminated on each side with glass-fibre fabric and impregnated with epoxide resin, or - consisting of multiple layers of paper, impregnated with phenolic resin, coated on one or both sides with a copper film with a maximum thickness of 0,15 mm | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 7410.21.0050 | Plates: - consisting of at least one layer of fibreglass fabric impregnated with epoxide resin, - covered on one or both sides with copper foilwith a thickness of not more than 0,15mm and - with a dielectric constant (DK) of less than 3,9 and a loss factor (Df) of less than 0,015 at a measuring frequency of 10GHz, as measured according to IPC-TM-650 | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 7410.21.0055 | Plates: - consisting of at least one layer of fibreglass fabric impregnated with epoxide resin, - covered on one or both sides with copper foil with a thickness of not more than 0,15 mm, - with a dielectric constant (DK) of less than 5,4 at 1 MHz, as measured according to IPC-TM-650 2.5.5.2, - with a loss tangent of less than 0,035 at 1 MHz, as measured according to IPC-TM-650 2.5.5.2, - with a comparative tracking index (CTI) of 600 or more | 进口关税 NORMAL 0.0 Non preferential tariff quota NORMAL 5.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 7410.21.0090 | Other | 进口关税 NORMAL 5.2 % 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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