HS编码853890,-品目85.35、85.36或85.37所列装置的其他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 |
|---|---|---|
| 8538.90.1100 | Electronic assemblies | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 8538.90.1900 | Other | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 8538.90.9110 | For use in certain types of aircraft | 进口关税 NORMAL 3.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8538.90.9120 | Interior antenna for a car door locking system, comprising: - an antenna module in a plastic housing, - a connection cable with a plug, - at least two mounting brackets - whether or not PCB including integrated circuits, diodes and transistors of a kind used in the manufacture of goods of CN heading 8703 | 进口关税 NORMAL 3.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8538.90.9189 | Other | 进口关税 NORMAL 3.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8538.90.9910 | For use in certain types of aircraft | 进口关税 NORMAL 1.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8538.90.9950 | Interior antenna for a car door locking system, comprising: - an antenna module in a plastic housing, - a connection cable with a plug, - at least two mounting brackets - whether or not PCB including integrated circuits, diodes and transistors of a kind used in the manufacture of goods of CN heading 8703 | 进口关税 NORMAL 1.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8538.90.9960 | Front control panel, in the form of a plastic box, with light guides, rotary switches, pressure switches and buttons switches, or other type of switches, without any electrical component, of a kind used in the dashboard of motor vehicles of Chapter 87 | 进口关税 NORMAL 1.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8538.90.9970 | Silicone or plastic keyboards, comprising: -parts of common metal, and -whether or not comprising parts of plastic, -epoxy resin reinforced with fiberglass or wood, -whether or not printed or surface-treated, -with or without electrical conductors -with or without a membrane bonded to the keyboard, -with or without mono or multilayer protective film | 进口关税 NORMAL 1.7 % CIF |
| 8538.90.9999 | Other | 进口关税 NORMAL 1.7 % 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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