HS编码220890,浓度＜80％的未改性乙醇;其他酒精饮料从中国出口到芬兰,需要在芬兰缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2208.90.1100 | 2 litres or less | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.1900 | More than 2 litres | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.3300 | 2 litres or less | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.3800 | More than 2 litres | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.4100 | Ouzo | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.4500 | Calvados | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.4800 | Other | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.5400 | Tequila | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.5600 | Other | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.6900 | Other spirituous beverages | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.7100 | Distilled from fruit | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.7500 | Tequila | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.7700 | Other | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.7800 | Other spirituous beverages | 进口关税 NORMAL 0.0 |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.9110 | Goods obtained from agricultural products listed in Annex I to the Treaty on the Functioning of the European Union | 进口关税 NORMAL 1.0 PER LAL + 6.4 PER HLT |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.9190 | Other | 进口关税 NORMAL 1.0 PER LAL + 6.4 PER HLT |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.9911 | Ethyl alcohol produced from agricultural products (as listed in Annex I to the Treaty on the Functioning of the European Union), excluding products with a water content of more than 0,3 % (m/m) measured according to the standard EN 15376 | 进口关税 NORMAL 1.0 PER LAL |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.9919 | Other | 进口关税 NORMAL 1.0 PER LAL |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) | ||
| 2208.90.9990 | Other | 进口关税 NORMAL 1.0 PER LAL |
消费税 EXCISE 47.85 PER LAL | ||
增值税 VAT 24.0 % (CIFD + EXCISE) |
税费概览：
【概览】
无论个人或商业实体在芬兰从事商品进口（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】
芬兰关税税率基本在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】
芬兰标准增值税税率为24%；特定商品享受优惠增值税税率，如食品享受14%的优惠增值税税率，书籍和报纸享受10%的优惠增值税税率；某些商品免征关税，如笔记本电脑和其他电子产品。芬兰增值税=增值税税率×（CIF价+进口关税）。
【起征点】
芬兰进口税费设起征点，进口商品货值（FOB）不超过150美元或货运总关税不超过10欧元，免征关税；进口商品货值（FOB）不超过22美元或货运总关税不超过5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。
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