HS编码848310,传动轴(包括凸轮轴及曲柄轴)及曲柄从中国出口到德国,需要在德国缴纳的进口税费查询
HS Code | 英文描述 | 关税信息 |
---|---|---|
8483.10.2110 | For use in civil aircraft (TN100) | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
8483.10.2190 | Other | 进口关税 NORMAL 4.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
8483.10.2510 | For use in civil aircraft (TN100) | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
8483.10.2590 | Other | 进口关税 NORMAL 4.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
8483.10.2910 | For use in civil aircraft (TN100) | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
8483.10.2990 | Other | 进口关税 NORMAL 4.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
8483.10.5010 | For use in civil aircraft (TN100) | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
8483.10.5090 | Other | 进口关税 NORMAL 4.0 % CIF |
增值税 VAT 19.0 % CIFD | ||
8483.10.9510 | For use in civil aircraft (TN100) | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
8483.10.9530 | Steel alloy splined shaft (torque shaft) with straight teeth and involute profile, with:-external toothing in a diametral pitch standard,-17 teeth or more, but not more than 50 teeth,-a diameter of 35 mm or more, but not more than 145 mm,-a length of 200 mm or more, but not more than 1345 mm,-a hardness of 35 HRC or more, but not more than 45 HRC | 进口关税 NORMAL 4.0 % CIF |
8483.10.9540 | Stepped shaft made of carbon steel with: -rolled, involute profiled, splined shaft end, the helix angle of which is at least 0°15,5\u0027 but not more than 0° 21,5\u0027,-a largest diameter of 16 mm or more, but not more than 18 mm,-a length of 137 mm or more, but not more than 155 mm,-a weight of 0,12 kg or more, but not more than 0,28 kg | 进口关税 NORMAL 4.0 % CIF |
8483.10.9590 | Other | 进口关税 NORMAL 4.0 % 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。