HS编码830510,-贱金属制活页夹或卷宗夹的附件从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8305.10.0011 | Consigned from Vietnam | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8305.10.0013 | Consigned from Lao People's Democratic Republic | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8305.10.0019 | Other | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8305.10.0021 | Consigned from Vietnam | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8305.10.0023 | Consigned from Lao People's Democratic Republic | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8305.10.0029 | Other | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8305.10.0036 | Ring binder mechanisms consisting of more than two steel sheets or wires with at least four half rings made of steel wire fixed on it and which are kept together by a steel cover; they can be opened either by pulling the half rings or with a small steel-made trigger mechanism fixed to the ring binder mechanism | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8305.10.0037 | Consigned from Viet Nam | 进口关税 NORMAL 2.7 % CIF |
| 8305.10.0038 | Consigned from Lao People‘s Democratic Republic | 进口关税 NORMAL 2.7 % CIF |
| 8305.10.0039 | Other | 进口关税 NORMAL 2.7 % CIF |
| 8305.10.0040 | Consigned from Viet Nam | 进口关税 NORMAL 2.7 % CIF |
| 8305.10.0041 | Consigned from Lao Peoples Democratic Republic | 进口关税 NORMAL 2.7 % CIF |
| 8305.10.0042 | Other | 进口关税 NORMAL 2.7 % CIF |
| 8305.10.0049 | Other | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8305.10.0050 | Lever arch mechanisms for archiving sheets and other documents in binders and files consisting of arched sturdy metal elements (normally two) on a back plate and having at least one opening triggerthat permits inserting and filing of sheets and other documents | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
反倾销税 ANTI_DUMPING_DUTY 47.4 % CIF | ||
| 8305.10.0099 | Other | 进口关税 NORMAL 2.7 % 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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