HS编码281810,人造刚玉,不论是否已有化学定义从中国出口到法国,需要在法国缴纳的进口税费查询
HS Code | 英文描述 | 关税信息 |
---|---|---|
2818.10.1110 | Sol-Gel corundum (CAS RN 1302-74-5) with an aluminium oxide content of 99,6 % or more by weight, having a micro crystalline structure in the form of rods with an aspect ratio of 1,3 or more, but not more than 6,0 | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 20.0 % CIFD | ||
2818.10.1190 | Other | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 20.0 % CIFD | ||
2818.10.1900 | With 50 % or more of the total weight having a particle size of more than 10 mm | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 20.0 % CIFD | ||
2818.10.9120 | Sintered corundum with a micro crystalline structure, consisting of aluminium oxide (CAS RN 1344-28-1), magnesium aluminate (CAS RN 12068-51-8) and the rare earth aluminates of yttrium, lanthanum,and neodymium, with a content by weight (calculated as oxides) of: - 94 % or more, but less than 98,5 % of aluminium oxide, - 2 % (A+ or -1,5 %) of magnesium oxide, - 1 % (A+ or -0,6 %) ofyttrium oxide, and - either 2 % (A+ or -1,2 %) of lanthanum oxide or - 2 % (A+ or -1,2 %) of lanthanum oxide and neodymium oxide, with less than 50 % of the total weight having a particle sizeof more than 10 mm | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 20.0 % CIFD | ||
2818.10.9130 | Sintered corundum with a micro crystalline structure, consisting of aluminium oxide (CAS RN 1344-28-1) and magnesium aluminate (CAS RN 12068-51-8), with a content by weight (calculated as oxides) of:;-92% or more, but not more than 94% of aluminium oxide, and;-7% (± 1%) of magnesium oxide; | 进口关税 NORMAL 5.2 % CIF |
2818.10.9190 | Other | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 20.0 % CIFD | ||
2818.10.9900 | With 50 % or more of the total weight having a particle size of more than 10 mm | 进口关税 NORMAL 5.2 % CIF |
增值税 VAT 20.0 % CIFD |
税费概览:
【概览】
无论个人或商业实体在法国从事商品进口(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】
法国关税税率基本在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】
法国标准增值税税率为20%;特定商品享受10%的优惠增值税税率,某些商品享受5.5%或2.1%的特别优惠增值税税率。法国增值税=增值税税率×(CIF价+进口关税)。
【起征点】
法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。但是,增值税仍然征收。
【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。