HS编码870891,机动车辆的散热器（水箱）及其零件从中国出口到法国,需要在法国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8708.91.2020 | Aluminium cooler using compressed air with a ribbed design of a kind used in the manufacture of goods of Chapter 87 | 进口关税 NORMAL 3.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.91.2030 | Aluminium alloy inlet or outlet air tank manufactured to standard EN AC 42100 with: an insulating area flatness of not more than 0,1 mm, a permissible particle quantity of 0,3 mg per tank, a distance between pores of 2 mm or more, pore sizes of not more than 0,4 mm, and not more than 3 pores larger than 0,2mm of a kind used in heat exchangers for car cooling systems | 进口关税 NORMAL 3.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.91.2090 | Other | 进口关税 NORMAL 3.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.91.3510 | Aluminium cooler using compressed air with a ribbed design of a kind used in the manufacture of goods of Chapter 87 | 进口关税 NORMAL 4.5 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.91.3520 | Turbocharger cooling duct containing:-an aluminum alloy duct with at least one metal holder and at least two mounting holes,-a rubber pipe with clips,-a stainless steel flange highly resistant to corrosion [SUS430JIL],for use in the manufacture of compression ignition engines of motor vehicles | 进口关税 NORMAL 4.5 % CIF |
| 8708.91.3530 | Two-circuit aluminum heat exchanger for automatic transmission of passenger cars:-of the stack-plate type,-with two pairs of inlet and outlet, each for the coolant/water circuit and the transmission oil circuit,-with at least two mounting holes,-whether or not with the connection hoses,for use in the manufacture of goods of Chapter 87 | 进口关税 NORMAL 4.5 % CIF |
| 8708.91.3590 | Other | 进口关税 NORMAL 4.5 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.91.9100 | Of closed-die forged steel | 进口关税 NORMAL 4.5 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.91.9930 | Aluminium alloy inlet or outlet air tank manufactured to standard EN AC 42100 with: - an insulating area flatness of not more than 0,1 mm, - a permissible particle quantity of 0,3 mg per tank, - a distance between pores of 2 mm or more, - pore sizes of not more than 0,4 mm, and - not more than 3 pores larger than 0,2mm of a kind used in heat exchangers for car cooling systems | 进口关税 NORMAL 3.5 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.91.9990 | Other | 进口关税 NORMAL 3.5 % 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。
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