HS编码230910,零售包装的狗食或猫食饲料从中国出口到芬兰,需要在芬兰缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 2309.10.1100 | Containing no milk products or containing less than 10 % by weight of such products | 进口关税 NORMAL 0.0 |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.1300 | Containing not less than 10 % but less than 50 % by weight of milk products | 进口关税 NORMAL 498.0 PER 1000 KG |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.1500 | Containing not less than 50 % but less than 75 % by weight of milk products | 进口关税 NORMAL 730.0 PER 1000 KG |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.1900 | Containing not less than 75 % by weight of milk products | 进口关税 NORMAL 948.0 PER 1000 KG |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.3100 | Containing no milk products or containing less than 10 % by weight of such products | 进口关税 NORMAL 0.0 |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.3300 | Containing not less than 10 % but less than 50 % by weight of milk products | 进口关税 NORMAL 530.0 PER 1000 KG |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.3900 | Containing not less than 50 % by weight of milk products | 进口关税 NORMAL 888.0 PER 1000 KG |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.5100 | Containing no milk products or containing less than 10 % by weight of such products | 进口关税 NORMAL 102.0 PER 1000 KG |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.5300 | Containing not less than 10 % but less than 50 % by weight of milk products | 进口关税 NORMAL 577.0 PER 1000 KG |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.5900 | Containing not less than 50 % by weight of milk products | 进口关税 NORMAL 730.0 PER 1000 KG |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.7000 | Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products | 进口关税 NORMAL 948.0 PER 1000 KG |
增值税 VAT 14.0 % CIFD | ||
| 2309.10.9000 | Other | 进口关税 NORMAL 9.6 % CIF |
增值税 VAT 14.0 % CIFD |
税费概览：
【概览】
无论个人或商业实体在芬兰从事商品进口（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】
芬兰关税税率基本在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】
芬兰标准增值税税率为24%；特定商品享受优惠增值税税率，如食品享受14%的优惠增值税税率，书籍和报纸享受10%的优惠增值税税率；某些商品免征关税，如笔记本电脑和其他电子产品。芬兰增值税=增值税税率×（CIF价+进口关税）。
【起征点】
芬兰进口税费设起征点，进口商品货值（FOB）不超过150美元或货运总关税不超过10欧元，免征关税；进口商品货值（FOB）不超过22美元或货运总关税不超过5欧元，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。
|