HS编码841290,8412的发动机及动力装置的零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 |
|---|---|---|
| 8412.90.2010 | For use in civil aircraft (TN100) | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 8412.90.2020 | Intended to be fitted in aircraft imported duty free or built within the Community | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 8412.90.2090 | Other | 进口关税 NORMAL 1.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8412.90.4010 | For use in civil aircraft (TN100) | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 8412.90.4090 | Other | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8412.90.8010 | For use in civil aircraft (TN100) | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 8412.90.8020 | Bedplate made of solution strengthened ductile iron castings (SSDI), for anchoring and aligning the drive train (gearbox, pedestal bearing, rotor shaft) of a wind turbine with: -a length of 3,5 m or more but not more than 4,3 m, -a width of 2 m or more but not more than 3,5 m, -a height of 1 m or more but not more than 1,3 m, -a weight of 11 tons or more but not more than 20 tons, -mounting bores for yaw drive, -mounting flange for gearbox support, -drivetrain mount, -different screw sockets | 进口关税 NORMAL 2.7 % CIF |
| 8412.90.8030 | Gearbox support used as a support and load-carrying component between the gearbox and the bedplate of a wind turbine, made of solution strengthened ductile iron castings (SSDI), with: -a diameter of 2 m or more, but not more than 5 m, -a weight of 2 tons or more but not more than 7 tons | 进口关税 NORMAL 2.7 % CIF |
| 8412.90.8090 | 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。
|