HS编码040690,-其他乳酪从中国出口到俄罗斯联邦,需要在俄罗斯联邦缴纳的进口税费查询
HS Code | 英文描述 | 关税信息 |
---|---|---|
0406.90.010.0 | for processing | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.020.0 | whole cheeses with a free-at-frontier value, per 100 kg net weight exceeding 401.85 euros but not exceeding 430.62 euros, of a fat content of 45% or more by weight in the dry matter and matured for three months or more | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.030.0 | whole cheeses with a free-at-frontier value, per 100 kg net weight exceeding 430.62 euros, of a fat content of 45% or more by weight in the dry matter and matured for three months or more | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.040.0 | pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more but less than 5 kg and with free-at-frontier value exceeding 430.62 euros but not exceeding 459.39 euros per 100 kg net, of a fat content of 45% or more by weight in the dry matter and matured for three months or more | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.050.0 | pieces packed in vacuum or inert gas, with rind on at least one side, of a net weight of 1 kg or more and with a free-at-frontier value exceeding 459.39 euros per 100 kg net, of a fat content of 45% or more by weight in the dry matter and matured for three months or more | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.060.0 | pieces without rind, of a net weight of less than 450 g and with a free-at-frontier value exceeding 499.67 euros per 100 kg net, in vacuum or inert gas, in packings bearing at least the description of the cheese, the fat content, the packer responsible and the country of manufacture, of a fat content of 45% or more by weight in the dry matter and matured for three months or more | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.130.0 | Emmentaler | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.150.0 | Gruyere, Sbrinz | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.170.0 | Bergkase, Appenzell | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.180.0 | fromage fribourgeois, Vacherin Mont d'Or, and Tete de Moine | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.190.0 | Glarus herb cheese (known as Schabziger) made from skimmed milk and mixed with finely ground herbs | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.210.0 | Cheddar | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.230.0 | Edam | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.250.0 | Tilsit | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.270.0 | Butterkase | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.290.0 | Kashkaval | 进口关税 发展中国家 9.0 % CIF (原产国 = 起运国) AND (9.0 % CIF < 12.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.310.0 | of sheep's or buffalo milk in containers containing brine or in sheep or goatskin bottles | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.330.0 | other | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.350.0 | Kefalo-Tyri | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.370.0 | Finlandia | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.390.0 | Jarlsberg | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.500.0 | cheese of sheep's or buffalo milk in containers containing brine, or in sheep or goatskin bottles | 进口关税 发展中国家 9.0 % CIF (原产国 = 起运国) AND (9.0 % CIF < 12.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.610.0 | Grana Padano, Parmigiano Reggiano | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.630.0 | Fiore Sardo, Pecorino | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.690.0 | other | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.730.0 | Provolone | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.750.0 | Asiago, Caciocavallo, Montasio, Ragusano | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.760.0 | Danbo, Fontal, Fontina, Fyndo, Havarti, Maribo, Samso | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.780.0 | Gouda | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.790.0 | Esrom, Italico, Kernhem, Saint-Nectaire, Saint-Paulin, Taleggio | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.810.0 | Cantal, Cheshire, Wensleydale, Lancashire, Double Gloucester, Blarney, Colby, Monterey | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.820.0 | Camembert | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.840.0 | Bri | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.850.0 | Kefalograviera, Kasseri | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.860.0 | exceeding 47% but not exceeding 52% | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.870.0 | exceeding 52% but not exceeding 62% | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.880.0 | exceeding 62% but not exceeding 72% | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.930.0 | exceeding 72% | 进口关税 发展中国家 11.25 % CIF (原产国 = 起运国) AND (11.25 % CIF < 15.0 % CIF) NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD | ||
0406.90.990.0 | other | 进口关税 NORMAL 15.0 % CIF 0.3 PER KG |
增值税 VAT 20.0 % CIFD |
税费概览:
【概览】
无论个人或商业实体在俄罗斯联邦从事商品进口,均须缴纳进口关税和其他税费。但是,进口税费的裁定和收取主要取决于进口商的类型,全部以到岸价格(CIF)计算。关税可以按从价也可以按从量计征,如重量或数量。同时,进口商品须征收增值税。
【关税】
俄罗斯增值税是在CIF价和适用关税总和的基础上,征收标准增值税税率为18%的税费。某些商品享受10%的优惠增值税税率。
【起征点】
个人和商业实体须缴纳的税费各不相同。个人通过邮寄或特快专递,且CIF价不超过1000欧元,总重量在一个月内达31千克,免征关税和增值税。当进口商品货值CIF价或重量或二者同时超过了上述标准,相对应的税费征收如下:进口商品货值大于1000欧元,税费则收取超出部分的30%;如果关税总额不超过2欧元,免征关税;如果进口货物重量超过31千克,超出部分每千克征收4欧元;如果CIF价和重量都超过上述标准,税费按从量(最小值为每千克4欧元)、从价(超出部分的30%)总和计征。商业实体进口,无论商品货值和重量大小,一律征收关税和增值税。关税税率取决于进口商品种类。
【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。