HS编码850132,--输出功率超过750瓦，但不超过75千瓦的直流电动机及直流发电机从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8501.32.0010 | For use in civil aircraft (TN100) | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 8501.32.0040 | DC motor with or without commutator, withan external diameter of 24,2 mm or more, but not more than 140 mm,a rated speed of 3300 rpm or more, but not more than 26200 rpm,a rated supply voltage of 3,6 V or more, but not more than 230 V,an output power of more than 37,5 W , but not more than 2400 W,a free load current of not more than 20,1 A,a maximum efficiency of 50 % or more,for driving hand-held power tools or lawn mower | 进口关税 NORMAL 2.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8501.32.0065 | Ready for installation in vehicles or equipment of headings 8432and 8433,brushless and permanently excited direct current motor with:；-a specified speed of not more than 4100rpm,；-a minimum output of 400W, but not more than 1,3kW (at 12V), or with a minimum output of 750W but not more than 1,55kW (at 36V),；-a flange diameter of 85mm or morebut not more than 200mm,；-a maximum length of 335mm, measured from the beginning of the shaft to the outer ending,；-a housing length of not more than 265mm, measured from the flange to the outer ending,；-a maximum of two-piece (basic housing including electric components and flange with minimum 2and maximum 11bore holes) aluminium diecast or sheet steel housing whether or not with a sealing compound (groove with an O-ring and grease),；-a stator with single T-tooth design and single coil windings in 9/6or 12/8topology, and；-surface magnets,；-whether or not with electronic power steering controller,;；-whether or not with pulley,；-whether or not with rotor position sensor; | 进口关税 NORMAL 2.7 % CIF |
| 8501.32.0099 | 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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