HS编码854221,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 |
|---|---|---|
| 8542.21.010.0 | wafers not yet cut into chips | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.050.0 | chips | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.110.0 | with a storage capacity not exceeding 4 Mbits | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.130.0 | with a storage capacity exceeding 4 Mbits but not exceeding 16 Mbits | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.150.0 | with a storage capacity exceeding 16 Mbits but not exceeding 64 Mbits | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.170.0 | with a storage capacity exceeding 64 Mbits | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.200.0 | static random-access memories (S-RAMs), including cache random-access memories (cache-RAMs) | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.250.0 | UV erasable, programmable, read only memories (EPROM) | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.310.0 | with a storage capacity not exceeding 4 Mbits | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.330.0 | with a storage capacity exceeding 4 Mbits but not exceeding 16 Mbits | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.350.0 | with a storage capacity exceeding 16 Mbits but not exceeding 32 Mbits | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.370.0 | with a storage capacity exceeding 32 Mbits | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.390.0 | other | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.410.0 | other memories | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.451.0 | with a microprocessor word length exceeding 8 bits but not exceeding 16 bits, with a clock frequency not less than 16 MHz, IBM-compatible, signal processors with a clock frequency exceeding 16 MHz | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.452.0 | with a microprocessor word length exceeding 16 bits but not exceeding 32 bits (SMD type) | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.459.0 | other | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.500.0 | microcontrollers and microcomputers | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.610.0 | microperipherals | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.690.0 | other | 进口关税 NORMAL 5.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.710.0 | semiconductors wafers not yet cut into chips | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.730.0 | chips | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.810.0 | memories | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.831.0 | with a microprocessor word length exceeding 8 bits but not exceeding 16 bits, with a clock frequency not less than 16 MHz, IBM-compatible, signal processors with a clock frequency exceeding 16 MHz | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.832.0 | with a microprocessor word length exceeding 16 bits but not exceeding 32 bits (SMD type) | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.839.0 | other | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.850.0 | microcontrollers and microcomputers | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.910.0 | microperipherals | 进口关税 NORMAL 10.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8542.21.990.0 | other | 进口关税 NORMAL 5.0 % 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。
|