HS编码390140,初级形状的乙烯-a-烯烃共聚物,比重小于0.94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 |
---|---|---|
3901.40.0010 | High flow linear low density polyethylene-1-butene / LLDPE (CAS RN 25087-34-7) in form of powder, with - a melt flow rate (MFR 190 degree celcius/2,16 kg) of 16g/10min or more, but not more than 24 g/10 min and - a density (ASTM D 1505) of 0,922 g/cm3 or more, but not more than 0,926 g/cm3 and - a vicat softening temperature of min. 94 degree celcius | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 24.0 % CIFD | ||
3901.40.0030 | Octene linear low-density polyethylene (LLDPE) produced by a ZieglerNatta catalyst method in the form of pellets with: - more than 10 % but not more than 20 % by weight of copolymer, - a melt flow rate (MFR 190degree celcius/2,16 kg) of 0,7 g / 10 min or more but not more than 0,9 g / 10 min, and - a density (ASTM D4703) of 0,911 g/cm3 or more, but not more than 0,913 g/cm3 for use in the co-extrusion processing of films for flexible food packaging | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 24.0 % CIFD | ||
3901.40.0050 | Copolymer of ethylene and 1-butene (CAS RN 25087-34-7) with:;-a density (ASTM D 1505) of 0,924g/cm³ or morebut not more than 0,928g/cm³,;-a melt flow rate (190°C/2,16kg) of 48g/10min or morebut not more than 52g/10min, and;-a peak melting temperature of 120°C or morebut not more than 124°C | 进口关税 NORMAL 6.5 % CIF |
3901.40.0060 | Copolymer of ethylene and 1-butene (CASRN25087-34-7) with:;-a density (ASTM D 1505) of 0,922g/cm³ or more but not more than 0,926g/cm³and;-a melt flow rate (190°C/2,16kg) of 18g/10min or morebut not more than 22g/10min | 进口关税 NORMAL 6.5 % CIF |
3901.40.0090 | Other | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 24.0 % CIFD |
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。