HS编码220421,--装入2升及以下容器的鲜葡萄酿造的酒(未加香料)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 |
|---|---|---|
| 2204.21.100.0 | wine other than that referred to in Subheading 2204.10 in bottles with "mushroom" stoppers held in place by ties or fastenings; wine otherwise put up with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bars, measured at a temperature of 20℃ | 进口关税 NORMAL 20.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 2204.21.110.0 | Alsace | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.120.0 | Bordeaux | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.130.0 | Bourgogne (Burgundy) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.170.0 | Val de Loire (Loire valley) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.180.0 | Mosel-Saar-Ruwer | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.190.0 | Pfalz | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.220.0 | Rheinhessen | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.240.0 | Lazio (Latium) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.260.0 | Toscana (Tuscany) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.270.0 | Trentino-Alto Adige and Friuli | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.280.0 | Veneto | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.320.0 | Vinho Verde | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.340.0 | Penedes | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.360.0 | Rioja | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.370.0 | Valencia | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.380.0 | other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.420.0 | Bordeaux | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.430.0 | Bourgogne (Burgundy) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.440.0 | Beaujolais | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.460.0 | Cotes-du-Rhone | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.470.0 | Languedoc-Roussillon | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.480.0 | Val de Loire (Loire valley) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.620.0 | Piemonte (Piedmont) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.660.0 | Toscana (Tuscany) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.670.0 | Trentino e Alto Adige | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.680.0 | Veneto | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.690.0 | Dao, Bairrada e Douro | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.710.0 | Navarra | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.740.0 | Penedes | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.760.0 | Rioja | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.770.0 | Valdepenas | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.780.0 | other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.790.0 | white | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.800.0 | other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.810.0 | white | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.820.0 | other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.830.0 | white | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.840.0 | other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.870.0 | Marsala | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.880.0 | Samos and Muscat de Lemnos | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.890.0 | Port | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.910.0 | Madeira and Setubal muscatel | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.920.0 | Sherry | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.930.0 | Tokay (Aszu and Szamorodni) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.940.0 | other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.950.0 | Port | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.960.0 | Madeira, sherry and Setubal muscatel | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.970.0 | Tokay (Aszu and Szamorodni) | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.980.0 | other | 进口关税 NORMAL 20.0 % CIF |
消费税 EXCISE 18.0 PER L | ||
增值税 VAT 20.0 % (CIFD + EXCISE) | ||
| 2204.21.990.0 | of an actual alcoholic strength by volume exceeding 22% vol | 进口关税 NORMAL 20.0 % CIF |
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。
|