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欧盟进口关税欧盟进口关税 Introduction The European Union is a customs union which means that the same import duty rates are applicable in all member states. 欧洲联盟是一个关税联盟 , 这意味着同样的进口关税率在所有成员国适 用。 The tariff applicable to imports from the US is the MFN (Most-Favored-Nation) tar...

欧盟进口关税
欧盟进口关税 Introduction The European Union is a customs union which means that the same import duty rates are applicable in all member states. 欧洲联盟是一个关税联盟 , 这意味着同样的进口关税率在所有成员国适 用。 The tariff applicable to imports from the US is the MFN (Most-Favored-Nation) tariff which also applies to other signatories to the WTO-agreement. However, many countries enjoy lower preferential tariffs within the scope of various trade agreements. 来自美国的关税适用于进口 , 是最惠国待遇(最惠国国)关税也适用于其他国家签署了世贸组织的 协议 离婚协议模板下载合伙人协议 下载渠道分销协议免费下载敬业协议下载授课协议下载 。然而,许多国家内享 有各种贸易协定的范围 , 降低优惠关税。 Under the Uruguay Round Agreement, the EU committed to reduce import tariffs for agricultural products by 36% on average over the 6-year implementation period. 根据乌拉圭回合协定,欧盟承诺减少对农产品的平均进口关税由36%的6年的执行期。 The last tariff rate reduction took place on July 1, 2000. 最后的关税税率降低 , 并于2000年7月1日举行。 Combined Nomenclature Council Regulation 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff established the "Combined Nomenclature" (CN), which is the EU's coding system for classifying products for customs and statistical purposes. 理事会条例八十七分之二千六百五十八 关于关税和统计术语和共同关税成立了“联合命名”(单纱),这是欧盟海关的分类和统计目的 的产品编码制度。 This classification is based on the Harmonized System (HS), which is also the basis for the import and export codes used by the US The Harmonized System assigns a 6-digit code for general categories. 这种分类法是基于协调制度(HS),这也是进口和美国的协调制度分配一 个6大类位代码用于出口守则的基础。 All counties which use the Harmonized System are allowed to define commodities at a more detailed level than 6-digits. 各县均采用统一制度允许定义一个更 详细的商品超过6位数字。 The Combined Nomenclature is an 8-digit coding system, structured as follows: 合并后的命名是一个8位数字编码系统,结构如下: HS chapter - 2 digits, eg "Chapter 18 Cocoa and Cocoa Preparations" 房协章- 2位数字,例如:“第18章可可及可可制品” HS heading - 4 digits, eg "1806 chocolate and other food preparations containing cocoa" 房协标题- 4位数字,例如“1806年巧克力及其他含可可的食品准备” HS subheading - 6 digits, eg "1806 10 cocoa powder, containing added sugar or sweetening matter" 房协副标题- 6位数字,例如“1806年10可可粉,加糖或甜物质” CN subheading - 8 digits, eg "1806 10 15 cocoa powder with 0-5 pct sucrose" Cn空间副标题- 8位数字,例如:“0-5厘蔗糖与1806年10 15可可粉” Agricultural, food and fishery products are listed under chapters 1 to 24 and wood and wood products under chapter 44. 农业,食品和渔业产品列在1到24章的木材和木材产品在第44章。 An update of the CN (Tariff Schedule) is published annually by October 31 to enter into force on January 1 of the following year. Commission Regulation 1031/2008 (Official Journal L 291 - October 31, 2008) is the most recent update. 是的CN(关税表)更新出版 , 每年10月31日生效一月下一年。 委员会条例二千零八分之一千零三十一 (官方公报蜇291 - 2008年10月31日)是最新的更新1。 It provides the rates of duty on products entering the Union's territory under the standard import regime, including imports from the US 它提供了进入欧盟领土的产品的税率标准下的进口制度,包括从 美国进口 TARIC (TARif Intégré Communautaire) Intégré "TARIC" is the acronym for the Integrated Tariff of the European Communities and was introduced at the same time as the CN by regulation 2658/87. “塔里奇” 是欧洲社区的综合关税的缩写 , 是在作为Cn中规例87分之2658同时推出。 The codes used are a further breakdown of the Combined Nomenclature to the 10-digit level. 使用的代码是一个综合名称进一步细分为10位的水平。 The TARIC further contains information on tariff quotas, all third country and preferential duty rates, tariff suspensions and other trade measures. 该塔里奇还载有关于关税配额的信息,所有第三国和 优惠税率,关税暂停和其他贸易措施。 TARIC does not have the status of a legal instrument but its 10-digit codes must be used in customs and statistical declarations in trade with third countries. The Commission's on-line customs database can be consulted to look up commodity codes and relevant import duties. 塔里奇不具备法律文书的地位 , 但其10位代码必须在海关和与第三国贸易统计 报关单。委员会的网上 数据库 , 海关 可以提出意见 , 以查找商品代码和相关的进口关税。 Tariffs I n general the import tariffs applied to goods imported in the EU, can be found in the tariff schedule referred to above. However, the EU applies tariffs to processed products that depend on the content of certain ingredients, tariffs on fruits and vegetables that depend on a daily fixed import price and the season and maintains a margin of preference for cereals and rice . Customs offices in EU Member States can also provide information from the tariff schedule. 矜一般的进口适用于在欧盟进口商品 的关税,可以在关税税率表上面提到的发现。但是,欧盟的关税适用于 加工产品 , 关于某些成份的含量,对 水果和蔬菜 的关税依靠 , 依赖每天固定的进口价格与季节和维护一个谷 物和大米的优惠幅度 。 在欧盟成员国海关 还可以从关税日程信息。 In the EU Tariff Schedule import duty rates are expressed as: 在欧盟的进口关税税率表表示为: - ad valorem tariffs equal to a percentage of the product's value -从价关税等于一个产品价值的百 分比 - specific tariffs per unit weight/volume/number of pieces -具体关税每单位重量/体积/件数 - a combination of ad valorem and specific tariffs -一从价关税和特定组合 Processed products the symbol EA in the tariff schedule: indicates that products are chargeable with an 在关税税率表符号鄂:表明产品征收的"agricultural component" (in Euro per 100 kg net) 农业部门每千克净(欧元)“”100 the symbol AD S/Z in the tariff schedule indicates an additional duty for certain forms of sugar 公元符号的关税表中的尬表明糖一个某种形式的附加关税S / 符号助理男the symbol AD F/M indicates an additional duty for flour (in Euro per 100 kg net) 女表示一个额外责任的面粉(在欧洲每公斤纯)/100 For many processed products, the quantities of basic products used to manufacture them can not be shown for each tariff line because of their diversity. 对于许多加工产品,用于制造这些基本产品的数量不能显示每个因为其多样性关税细目。 Import duties on these products are linked to the import duties on basic agricultural products through the following mechanism. 这些产品的进口关税与基本农产品的进口关税 , 通过以下机制。 Based on its contents of milk fat, milk proteins, starch/glucose and sucrose/invert sugar/isoglucose, an imported product corresponds with a code in a matrix, called the Meursing table. 根据其脂肪含量的牛奶,牛奶蛋白质,淀粉/葡萄糖和蔗糖/转化糖/ isoglucose,进口产品相对应 , 在矩阵码,称为Meursing表。 For each of these codes, the agricultural component/additional duty for sugar or flour have been calculated based on the quantities of notional basic products (skimmed-milk powder, whole milk powder, butter, sugar, common wheat and corn) in the corresponding standard recipe composition. 对于这些代码,每个农业组件/附加关税或面粉 , 糖已计算的名义基本产 品的数量(脱脂,奶粉,全脂奶粉,黄油,糖,小麦和玉米中的相应标准)配方组成。 Example: a product containing 6-9% milk fat, 4-15% milk proteins, 5-25% starch/glucose and 30-50% sucrose/invert sugar/isoglucose would refer to code 7307 in the Meursing table. 产品含有6-9%的牛奶脂肪,4日至15%,牛奶的蛋白质,淀粉5-25%/ 30-50%葡萄糖 , 蔗糖/转化糖/ isoglucose要提到的Meursing代码表7307。 For code 7307 the agricultural component (EA) would be 86.23 Euro/100 kg net, the additional duty for sugar (AD S/Z) 20.44 Euro/100 kg net and the additional duty for flour (AD F/M) 4.94 Euro/100 kg net. 代码7307的农业部分(电子艺界)将86.23 Euro/100净重,对糖附加税(公元的S / z)的20.44 Euro/100净重和面粉(公元男/女)的额外税款4.94欧元/ 100公斤净。 The tariff schedule will indicate which of the three duties apply, possibly in combination of an ad-valorem duty. 关税时间表将显示,3名职务申请,可能在某个广告的结合,从价税。 If the word MAX is mentioned in the tariff, eg 9.5 + EA MAX 21.5 + AD S/Z, a comparison needs to be made between the two duties levels and the lowest of the two applies. 如果单词中提到最大的关税,如9.5 +电针最大公元2150 +的S / ž,比较需要在两个工作水平和最低提出的两点适用。 Fruits and vegetables - Entry Price System - Fruits and vegetables imported at or over an established entry price are charged an ad valorem duty only. 水果和蔬菜或超过既定的入门价格进口的收费是从价税只。 Produce valued below the entry price are charged a tariff equivalent in addition to the ad valorem duty. 进入生产价格低于价值的收费外 , 另以从价税关税当量。 The tariff equivalent is graduated for products valued between 92 and 100 percent of the entry price. 关税相当于毕业的92和100之间的值的百分之入门价格的产品。 The ad valorem duty and the full tariff equivalent are levied on imports valued at less than 92 percent of the entry price. 从价税和完整的关税征收相当于在不到92项进口价格的百分之价值。
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