HS编码950300,玩具;娱乐用模型;各种智力玩具从中国出口到法国,需要在法国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 9503.00.1000 | Tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.2110 | Ornamental dolls dressed so as to reflect the folklore characteristic of the country of origin, hand-made | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.2190 | Other | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.2900 | Parts and accessories | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.3000 | Electric trains, including tracks, signals and other accessories therefor; reduced-size (scale) model assembly kits | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.3500 | Of plastics | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.3910 | Hand-made, of wood | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.3990 | Other | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.4100 | Stuffed | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.4910 | Hand-made, of wood | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.4990 | Other | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.5510 | Hand-made, of wood | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.5590 | Other | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.6110 | Hand-made | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.6190 | Other | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.6900 | Other | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.7000 | Other toys, put up in sets or outfits | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.7510 | Cable car scale models for printing | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.7590 | Other | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.7900 | Of other materials | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.8110 | Hand-made, of wood | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.8190 | Other | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.8500 | Die-cast miniature models of metal | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.8700 | Portable interactive electronic education devices primarily designed for children | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.9510 | Cable car scale models for printing | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.9530 | Miniature engine:-consisting of a plastic body,-containing a spring,-providing movement of gear shafts with spring tension,for use in the manufacture of the toys under heading 9503 | 进口关税 NORMAL 4.7 % CIF |
| 9503.00.9540 | Miniature engine driven by mechanical friction:-consisting of a plastic body,-with shaft length 10,5 cm or more but not more than 14,5 cm,-containing a metal disc,-creating movement by causing the gears to rotate with the friction force,for use in the manufacture of the toys under heading 9503 | 进口关税 NORMAL 4.7 % CIF |
| 9503.00.9590 | Other | 进口关税 NORMAL 4.7 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.9910 | Hand-made, of wood | 进口关税 NORMAL 0.0 |
增值税 VAT 20.0 % CIFD | ||
| 9503.00.9990 | Other | 进口关税 NORMAL 0.0 |
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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