HS编码870892,--机动车辆的消声器(消音器)、排气管及其零件从中国出口到英国,需要在英国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8708.92.2000 | For the industrial assembly of: Pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 8703; Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2 500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3; Vehicles of heading 8705 | 进口关税 NORMAL 2.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.92.3500 | Silencers (mufflers) and exhaust pipes | 进口关税 NORMAL 4.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.92.9100 | Of closed-die forged steel | 进口关税 NORMAL 4.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.92.9910 | Exhaust system inner liner :-with a wall thickness of 0,7 mm or more but not more than 1,3 mm,made of stainless steel sheets or coil class 1.4310 and 1.4301 according to norm EN 10088 | 进口关税 NORMAL 2.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.92.9920 | Pipe for guiding exhaust gases from the combustion engine:with a diameter of 40 mm or more but not more than 100 mm,with a length of 90 mm or more but not more than 410 mm | 进口关税 NORMAL 2.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.92.9930 | Exhaust system end cover: -with a wall thickness of 0,7 mm or more but not more than 1,3 mm, -made of stainless steel class 1.4310 and 1.4301 according to norm EN 10088, -whether or not with inner liner, -whether or not with surface treatment for use in the manufacture of exhaust systems for automobiles | 进口关税 NORMAL 2.0 % CIF |
增值税 VAT 20.0 % CIFD | ||
| 8708.92.9990 | Other | 进口关税 NORMAL 2.0 % CIF |
增值税 VAT 20.0 % CIFD |
税费概览：
【概览】
无论个人或商业实体在英国从事商品进口（从欧盟以外的国家进口），均须缴纳进口税费。所有进口税费全部以货运价值，即到岸价格（CIF）计算。
【关税】
英国关税税率基本在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】
英国标准增值税税率为20%，某些商品如儿童安全座椅享受5%的优惠增值税税率，某些商品如童装、童鞋免征增值税。增值税=增值税税率×（CIF价+进口关税）。
【起征点】
英国进口税费设起征点，进口商品货值（FOB）不超过135英镑或关税总额不超过9英镑，免征关税；进口商品货值（FOB）不超过15英镑，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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