HS编码850590,电磁铁;电磁或永磁工件夹具;8505的零件从中国出口到德国,需要在德国缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8505.90.2100 | Electromagnets of a kind used solely or principally for magnetic resonance imaging apparatus other than electromagnets of heading 9018 | 进口关税 NORMAL 0.0 |
增值税 VAT 19.0 % CIFD | ||
| 8505.90.2910 | For use in certain types of aircraft | 进口关税 NORMAL 1.8 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.90.2999 | Other | 进口关税 NORMAL 1.8 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.90.5010 | For use in certain types of aircraft | 进口关税 NORMAL 2.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.90.5090 | Other | 进口关税 NORMAL 2.2 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.90.9010 | For use in certain types of aircraft | 进口关税 NORMAL 1.8 % CIF |
增值税 VAT 19.0 % CIFD | ||
| 8505.90.9020 | Electromagnetic clutch coil in a cylindrical metal housing: -the metal housing is made of hot-rolled steel complying with standard JIS G 3131 - SPHE, -the coil is made of copper wire, -with a weight of 0,4 kg or more but not more than 0,7 kg, -with a width of 22 mm or more but not more than 25 mm, -with a plate reinforced to the coil (coil backplate) with an internal diameter of 44 mm or more but not more than 46 mm, -with an external diameter of 88 mm or more but not more than 96 mm, -without plunger, -with one connector | 进口关税 NORMAL 1.8 % CIF |
| 8505.90.9090 | Other | 进口关税 NORMAL 1.8 % 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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