HS编码390799,其他初级形状的聚酯从中国出口到芬兰,需要在芬兰缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 3907.99.0500 | Thermoplastic liquid crystal aromatic polyester copolymers | 进口关税 NORMAL 0.0 |
| 3907.99.1000 | Poly(ethylene naphthalene-2,6-dicarboxylate) | 进口关税 NORMAL 0.0 |
增值税 VAT 24.0 % CIFD | ||
| 3907.99.8025 | Copolymer, containing 72 % by weight or more of terephthalic acid and/or isomers thereof and cyclohexanedimethanol | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 24.0 % CIFD | ||
| 3907.99.8030 | Poly(hydroxyalkanoate), predominantly consisting of poly(3- hydroxybutyrate) | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 24.0 % CIFD | ||
| 3907.99.8035 | Copolymer in form of a clear, pale yellow liquid, consisting of - phthalic acid isomers and/or aliphatic dicarboxylic acids, - aliphatic diols, and - fatty acid end-caps with: - a hydroxyl number of 120 mg KOH or more but not more than 350 mg KOH, - a viscosity at 25 degree celcius of 2000 cPs or more but not more than 8000 cPs, and - an acid value less than 10 mg KOH/g | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 24.0 % CIFD | ||
| 3907.99.8070 | Copolymer of poly(ethylene terephthalate) and cyclohexane dimethanol, containing more than 10 % by weight of cyclohexane dimethanol | 进口关税 NORMAL 2.0 % CIF Non preferential tariff quota NORMAL 6.5 % CIF |
增值税 VAT 24.0 % CIFD | ||
| 3907.99.8080 | Copolymer, consisting of 72 % by weight or more of terephthalic acid and/ or derivatives thereof and cyclohexanedimethanol, completed with linear and/ or cyclic dioles | 进口关税 NORMAL 6.5 % CIF |
增值税 VAT 24.0 % CIFD | ||
| 3907.99.8090 | 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。
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