HS编码854800,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 |
|---|---|---|
| 8548.00.2000 | Memories in multicombinational forms such as stack D-RAMs and modules | 进口关税 NORMAL 0.0 |
| 8548.00.3000 | Light-emitting diode (LED) backlight modules, which are lighting sources that consist of one or more LEDs, and one or more connectors and are mounted on a printed circuit or other similar substrate, and other passive components, whether or not combined with optical components or protective diodes, and used as backlight illumination for liquid crystal displays (LCDs) | 进口关税 NORMAL 0.0 |
| 8548.00.9010 | For use in certain types of aircraft | 进口关税 NORMAL 2.7 % CIF |
| 8548.00.9041 | Unit, consisting of a resonator operating within a frequency range of 1,8 MHz or more but not more than 40 MHz and a capacitor, contained in a housing | 进口关税 NORMAL 2.7 % CIF |
| 8548.00.9043 | Contact image sensor | 进口关税 NORMAL 2.7 % CIF |
| 8548.00.9048 | Optical unit, containing at least - a laser diode and a photodiode operating at a typical wavelength of 635 nm or more but not more than 815 nm - an optical lens - a \u0022Recording Photodetector Integrated Circuit\u0022 (PDIC) - a focussing and tracking actuator | 进口关税 NORMAL 2.7 % CIF |
| 8548.00.9099 | Other | 进口关税 NORMAL 2.7 % CIF |
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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