HS编码310510,-制成片及类似形状或每包毛重不超过10千克的本章各项货品从中国出口到荷兰,需要在荷兰缴纳的进口税费查询
HS Code | 英文描述 | 关税信息 |
---|---|---|
3105.10.0010 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, with no phosphorus and no potassium content | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 21.0 % CIFD | ||
3105.10.0020 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of less than 3% by weight | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 21.0 % CIFD | ||
3105.10.0030 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 3% by weight or more but lessthan 6% by weight | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 21.0 % CIFD | ||
3105.10.0040 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 6% by weight or more but lessthan 9% by weight | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 21.0 % CIFD | ||
3105.10.0050 | Solid fertilisers with an ammonium nitrate content exceeding 80% by weight, and a phosphorus content evaluated as P2O5 and/or a potassium content evaluated as K2O of 9% by weight or more but notexceeding 12% by weight | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 21.0 % CIFD | ||
3105.10.0090 | Other | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 21.0 % CIFD |
税费概览:
【概览】
无论个人或商业实体在荷兰从事商品进口(从欧盟以外的国家进口),均须缴纳进口税费。所有进口税费全部以货运价值,即到岸价格(CIF)计算。
【关税】
荷兰关税税率基本在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】
荷兰标准增值税税率为21%(2012年10月前为19%),某些特定商品如书籍和报刊杂志享受6%的优惠增值税税率。增值税=增值税税率×(CIF价+进口关税)。
【起征点】
荷兰进口税费设起征点,进口货值(FOB)不超过150欧元或进口货运关税总额不超过10欧元,免征关税;进口商品货值(FOB)不超过22欧元,免征增值税。
【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。