HS编码900211,照相机、投影仪、放大机及缩片机用物镜从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 9002.11.0018 | Lens assembly consisting of a cylinder-shaped cover made of metal or plastic and optical elements with: -a horizontal field of view range to a maximum of 120 deg, -a diagonal field of view range to a maximum of 92 deg, -a focal length to a maximum of 7,50 mm, -a relative aperture of a maximum of F/2,90, -a maximum diameter of 22 mm of a kind used for the production of CMOS (Complementary metal-oxide-semiconductor) automotive cameras | 进口关税 NORMAL 6.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 9002.11.0020 | Lenses measuring not more than 80 mm x 55 mm x 50 mm, with a resolution of 160 lines/mm or better, and with a zoom ratio of 18 times, of a kind used for the production of visualizers or live image cameras | 进口关税 NORMAL 6.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 9002.11.0023 | Lenses with: -motorized focus, zoom, aperture, -electronically switchable infrared cut filter, -an adjustable focal length not less than 2,7 mm and not more than 55 mm, -a weight of not more than 100 g, -a length of less than 70 mm, -a diameter of not more than 60 mm | 进口关税 NORMAL 6.7 % CIF |
| 9002.11.0045 | Infrared optical unit - with a silicon lens of a diameter of 62 mm (+ or -0,05 mm), - mounted on a machined aluminum alloy support of a kind used for thermal cameras | 进口关税 NORMAL 6.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 9002.11.0050 | Lens unit: - having a focal length of 25 mm or more but not more than 150 mm, - consisting of glass or plastic lenses, with a diameter of 60 mm or more but not more than 190 mm | 进口关税 NORMAL 6.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 9002.11.0085 | Lens assembly with: - a horizontal field of view range of 50 deg or more, but not more than 200 deg, - a focal length of 1,16 mm or more, but not more than 5,45 mm, - a relative aperture of F/2,0 or more but not more than F/2,6, and - a diameter of 5 mm or more but not more than 18,5 mm, for use in the manufacture of CMOS automotive cameras | 进口关税 NORMAL 6.7 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 9002.11.0090 | Other | 进口关税 NORMAL 6.7 % 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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