HS编码850519,--其他永磁铁及磁化后准备制永磁铁的物品从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8505.19.1010 | For use in certain types of aircraft | 进口关税 NORMAL 2.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.19.1090 | Other | 进口关税 NORMAL 2.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.19.9010 | For use in certain types of aircraft | 进口关税 NORMAL 2.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.19.9030 | Articles of agglomerated ferrite in the shape of a disc with a diameter of not more than 120 mm, containing a hole in the centre intended to become permanent magnets after magnetisation with a remanence between 245 mT and 470 mT | 进口关税 NORMAL 2.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.19.9045 | Article of agglomerated ferrite in the shape of a rectangle, whether or not with oblique sides, with:-a length of 26,85 mm or more but not more than 32,15 mm,-a width of 7,6 mm or more but not more than 9,55 mm,-a thickness of 5,3 mm or more but not more than 5,8 mm, and-a weight of 6,1 g or more but not more than 8,3 g,intended to become a permanent magnet after magnetisation | 进口关税 NORMAL 2.2 % CIF |
| 8505.19.9060 | Article of agglomerated ferrite in the shape of a half-sleeve or a quarter-sleeve to become a permanent magnet after magnetization - of a length of 30 mm or more but not more than 50 mm ( 1 mm) - of a width of 33 mm or more but not more than 55 mm ( 1 mm) - of a height of 12,5 mm or more but not more than 21,5 mm ( 1 mm) - of a thickness of 3,85 mm or more but not more than 6,8 mm ( 0,15 mm) and having an outer radius of 19 mm or more but not more than 29,4 mm ( 0,2 mm) | 进口关税 NORMAL 2.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.19.9074 | Articles in shape of flat bars, arched bars, quarter sleeves or trapezoid whether or not arched, rounded corners or oblique sides made of ferrite, or cobalt, or samarium or other rare-earth metals, or their alloy,- whether or not overmolded with polymers, - whether or not coated or passivated with a surface treatment,with:- a length of 5 mm or more, but not more than 60 mm,- a width of 5 mm or more, but not more than 40 mm,- a thickness of 3 mm or more, but not more than 15 mm,intended to become permanent magnets after magnetisation | 进口关税 NORMAL 0.0 Non preferential tariff quota NORMAL 2.2 % CIF |
| 8505.19.9089 | Other | 进口关税 NORMAL 2.2 % CIF |
增值税 VAT 19.0 % CIFD |
税费概览：
【概览】
无论个人或商业实体在德国从事商品进口（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】
德国关税税率基本在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】
德国标准增值税税率为19%，特定商品如书籍、报刊杂志享受7%的优惠增值税税率。德国增值税=增值税税率×（CIF价+进口关税）。
【起征点】
德国进口关税设起征点，进口商品货值（FOB）不超过150欧元，免征关税；进口商品货值（FOB）不超过22欧元，免征增值税；关税和增值税总合不超过5欧元，免征关税和增值税。
【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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