1.1 税号阶梯：从 HS 到 10 位 TARIC
归类是一切关税计算的第一步。税号分三级：HS（协调制度，世界海关组织维护，6 位）→ CN（合并税则 Combined Nomenclature，8 位，Reg (EEC) No 2658/87 的附录一）→ TARIC（欧盟综合税则，10 位）。
| 层级 | 位数 | 决定什么 |
|---|---|---|
| HS | 6（章 2 + 品目 4） | 国际框架，章节先归大类（如第 39 章塑料） |
| CN | 8 | 欧盟法定税则，税率挂在 CN 层级 |
| TARIC | 10 | 最后一对数字是附加代码：程序、措施、暂停、反倾销标记 |
为什么必须查 TARIC：同一个 8 位 CN 之下，可能与不同的 10 位子行并存，税率、附加代码、暂停措施、反倾销税的生效范围是按 10 位行分开的。只查裸 HS 或 8 位表，会漏掉「第三列为 MFN 税率、其后各列为附加税与代码」这一判断。官方查询入口：ec.europa.eu/taxation_customs/dds2/taric。
考试里怎么用：题目给一列 10 位行与一列百分比，你要能（1）辨认出这是第三国（MFN）税率列，（2）读出后面几列的附加代码与附加关税（如酒类、制糖、农业附加部分），
（3）看出反倾销/保障措施是否挂在这一行上——若是，是另外加收，不改变 MFN 百分比本身。
考试提醒：稳住「税率看 10 位那一行」这句话；其余列数多出来的列只是代码，不直接乘出钱。
1.1 The code ladder: from HS to the 10-digit TARIC
Classification is step one of every duty calculation. The code ladder has three levels:
HS (Harmonised System, maintained by the WCO, 6 digits) → CN (Combined
Nomenclature, 8 digits, Annex I of Reg (EEC) No 2658/87) → TARIC (EU Integrated
Tariff, 10 digits).
| Level | Digits | What it decides |
|---|---|---|
| HS | 6 (chapter 2 + heading 4) | international frame; chapters come first (e.g. chapter 39 plastics) |
| CN | 8 | the legally binding EU tariff; the duty rate hangs on the CN level |
| TARIC | 10 | the last pair is an additional code: procedure, measures, suspensions, anti-dumping marks |
| Why you must read the TARIC | under one 8-digit CN line several 10-digit sub-lines can
| coexist, and the rate, the additional codes, the suspensions and the anti-dumping coverage
| are separated at the 10-digit level. A bare HS or 8-digit table cannot show you
| "third column = third-country (MFN) rate, further columns = additional duties and codes".
| The official lookup is ec.europa.eu/taxation_customs/dds2/taric.
| How the exam uses it | given a 10-digit line and a percentage, you must (1) spot the
| third-country (MFN) rate column, (2) read the additional columns and codes (alcohol,
| sugar and the agricultural component being the classics), (3) see whether an
| anti-dumping or safeguard measure is attached to that line - if it is, it is **charged
| separately** and does not change the MFN percentage itself.
Exam reminder: the rate is read at the 10-digit line; the columns that follow a rate
column are codes, not money.
1.2 归类规则与「基本特征」
解释规则六条按序适用，写在 TARIC Section I Part A。规则 1：品目条文加部/章注释先于一切——条文与注释已明确时，不得跳去规则 2 以下。规则 2：(a) 未完成品与拆散件按完整品归类（未组装的机器等）；(b) 一种以上材料的混合物按基本特征（essential character）归入其材料税号——「基本特征」检验：看重量、体积或价值，更看定性：外观、性质或用途上最突出的那一成分。规则 3：(a) 最具体税号优于更一般税号；(b) 两个都貌似可用时用「基本特征」；(c) 仍分不开时按数字顺序靠后归。规则 4：无法归入任何一个品目的货物归入与它基本特征最相符的那个。规则 5：相机包、配套仪器随主货归类。规则 6：「最后两位」的子目比较只在同一层级内——8 位子目与同级的子目比较，不与 6 位 HS 子目比较，一个常考误区。
BTI / EBTI：对归类有存疑的进口商可向任一成员国海关申请约束性税则归类决定（BTI，UCC Art 33），全欧盟统一适用，有效期为三年；全部现行 BTI 已集中在免费的电子数据库 EBTI（已取代整册纸质清单）。
考试提醒：BTI 绑定的是海关与进口方双方；题干问「8 位 CN 相同但 10 位不同」时，答案落在 10 位行上。
1.2 The classification rules and 'essential character'
The six rules of interpretation, in Section I Part A of the TARIC, apply in order.
Rule 1: the terms of the heading plus the section and chapter notes come first when
they decide the class - you do not jump to rules 2 and 3. Rule 2: (a) unfinished and
unassembled goods are classified as the complete article (lamps, machines shipped
unassembled); (b) a mixture of materials goes to the material giving the **essential
character - the test looks at weight, volume or value, but above all at the qualitative**
element: the component outstanding by nature, appearance or use. Rule 3: (a) the more
specific heading beats the more general; (b) where two seem equally open, use the essential
character; (c) if still unresolved, the last heading in numerical order wins. Rule 4:
goods not classifiable elsewhere go to the heading for the goods of that kind. Rule 5:
camera cases and fitted sets follow the principal good. Rule 6: the last two digits
are compared only within the same level - an 8-digit subheading is compared with
subheadings at the same level, never with 6-digit HS headings, a classic exam trap.
BTI / EBTI: an uncertain importer may apply to any Member State for **Binding Tariff
Information (BTI, UCC Art 33); a BTI binds throughout the Union and is valid three
years; all current BTIs sit in the free electronic database EBTI**, which has replaced
the paper register.
Exam reminder: a BTI binds both sides; if the stem says "the CN code is the same but
the 10-digit line differs", the money is on the 10-digit line.
1.3 关税的形态与贸易救济
关税的三种形态（TARIC 第三列）：
| 形态 | 征法 | 典型 |
|---|---|---|
| 从价（ad valorem） | 完税价格 × 百分比 | 绝大多数工业品，如笔的 3% |
| 从量（specific） | 每单位金额（重量、件数、升数） | 每百升、每公斤、每件 |
| 复合（compound） | 从价 + 从量同时并征 | 某些农产品、糖税 |
从价关税是「非累加」的（non-cumulative）：只对完税价格征收一次，不再在「完税价格 + 关税」上再加一征关税；把关税本身算进关税计征基础，是常考失败的错误。使用宽税基的是进口增值税：完税价格 + 关税 + 其他进口税费（含反倾销/保障措施附加），按增值税指令 Art 76。
关税 vs 反倾销税 vs 保障措施：关税是 MFN 基准税率，面向非歧视的正常贸易；反倾销税与反补贴税是贸易救济（trade defence）工具，针对不公平定价或补贴；保障措施是进口激增时的临时紧急防护。三者都是额外于 MFN 税率征收（各征各的），共同进入增值税税基。工具号（基本条例号）在考试中极少被要求——写「trade-defence instrument」即可；VERIFY：各项贸易救济工具的法规号，未经核对不得引用。
考试提醒：题干问「总进口税费」时，把关税与各项贸易救济附加相加后再引入进口增值税税基，各计各的金额，不互相改变计征基础。
1.3 Duty forms and trade defence
The three duty forms (the TARIC third-country column):
| Form | How it is charged | Typical |
|---|---|---|
| Ad valorem | customs value x a percentage | most industrial goods, e.g. 3% for pens |
| Specific | a fixed amount per unit (weight, piece, litre) | per 100 kg, per hl, per item |
| Compound | ad valorem plus specific together | certain farm goods, sugar |
Ad valorem duty is non-cumulative: it is charged once, on the customs value only, never
again on top of "customs value + duty". Charging the duty itself into the duty base is the
classic wrong answer. The wider base belongs to import VAT: customs value + duty + other
import charges (including anti-dumping/safeguard additions), under Art 76 of the VAT
Directive.
Duty vs anti-dumping vs safeguard: duty is the MFN baseline rate; anti-dumping and
countervailing duty are trade-defence instruments aimed at unfair pricing or subsidies;
a safeguard measure is a temporary emergency stop against an import surge. All three
are levied on top of the MFN rate (each on its own amount) and all enter the import VAT
base. The instrument numbers (basic regulations) are rarely asked for in an exam - write
"trade-defence instrument" unless the stem hands you the act; VERIFY: never quote an
instrument number you have not checked.
Exam reminder: for 'total charges at import', add the duty and each trade-defence addition,
each on its own base, and only then feed the sum into the import VAT base.
1.4 非优惠原产地（Art 60 UCC）
Art 60 UCC：货物原产于最后进行实质性的、经济上可辨明的加工的国家——这一步加工赋予货物自身的本质特征；完全在一国获得（矿物、农产品）的货物则直接属于该国。具体产品的判定细则见 TARIC Annex 22-01。
关键理念：原产地是海关判定的，不是出口商宣称的。发票上印「Made in EU」不构成证据；海关看 BOM（物料清单）、工厂流程、成本结构。
两项必考实务：
- 错误声明的后果：原产地报错 → 海关补收关税差 + 利息 + 罚款，严重时涉及扣押风险；进口增值税差额同时补收。
- Reg (EU) 2026/1455（2026-07-01 起生效，经 Douane NL 查证）：对满足欧盟非优惠原产地规则的美国原产货物给予减征 税率；该条例不改变 Art 60 的判定——美国品牌或美国设计不会让中国组装的货物变成美国原产。
考试提醒：见到「US brand, made in China」类题干，先走 Art 60 的判定，再问 2026/1455 的税率有没有机会；顺序反了就掉进陷阱。
1.4 Non-preferential origin (Art 60 UCC)
Art 60 UCC: goods originate in the country of the **last, substantial,
economically-justified processing** - the working that gives the goods their own essential
character; goods wholly obtained in one country (minerals, farm production) belong to that
country directly. The product-specific rules sit in TARIC Annex 22-01: they turn the general idea of the last substantial, economically-justified processing into concrete percentage, value or processing-stage thresholds for each product, which is why a bare Art 60 sentence is never enough to decide a real consignment.
The core idea: origin is something customs determines, not what the exporter
asserts. "Made in EU" printed on an invoice is not evidence; customs look at the
BOM (bill of materials), the factory flow and the cost structure.
Two items you always need in practice:
- Consequences of a wrong claim:
- Regulation (EU) 2026/1455 (in force from 1 July 2026, verified via Douane NL): grants
reduced duty rates for goods of US origin that satisfy the EU non-preferential
origin rules; it does not change the Art 60 test itself - a US brand or a US design does
not turn a Chinese-assembled product into a US-origin one.
Exam reminder: given "US brand, made in China", run the Art 60 test first and only then ask
whether the reduced-rate regime has a chance; reversing the order falls into the trap.
1.5 优惠原产地与累计
优惠原产地不是 Art 60 的复刻，它由贸易协定或普惠制（GSP）定义，法律基础为 Reg (EU) No 978/2012：
| 机制 | 内容 |
|---|---|
| GSP 普惠制 | 最不发达国家（LDC／EBA）税率 0%；GSP+ 国家享有部分降税；产品「毕业」后退出受益范围（如中国的大部分产品已不入 GSP） |
| FTA 自贸协定 | 优惠税率写在协定附录中；判定规则写在协定里，不是 Art 60 |
| 累计（cumulation） | 双边（协定伙伴国的材料视为原产）；对角（同一制度区内的共同伙伴之间）；完全（不作源头追踪，整个区域内累计） |
wholly obtained（完全原产）：从土生土长的种子、矿物中直接获得；minimal working／insufficient processing（不足加工）：打包、贴标、简单的混合（不改变基本特征者）不授予原产地。
证明是关键：优惠税率不是自动适用的——凭有效的优惠原产地证明才能在申报时享有该税率：EUR.1 movement certificate、invoice declaration、origin declaration；GSP 情况下欧盟境内的出口商须先在 REX 系统（Registered Exporter system）登记，才能签发原产地声明。约束性原产地信息（BOI，UCC Art 36）使进口商就原产地地位取得为期三年的约束性决定，约束程度与 BTI 同层。
考试提醒：申报时没有随附有效证明，优惠税率就不能取得——海关按 MFN 征收，补证只能在有限的追溯窗口内申请。
1.5 Preferential origin and cumulation
Preferential origin is not a copy of Art 60; it is defined by the agreement or by
the Generalised Scheme of Preferences (GSP), Reg (EU) No 978/2012:
| Mechanism | Content |
|---|---|
| GSP | duty 0% for least-developed countries (LDC, EBA); partial reductions for GSP+ countries; goods "graduate" out of the scheme and lose it |
| FTA | the preference must be claimed under the agreement |
| Cumulation | bilateral (materials of the partner country count as originating); diagonal (materials from the other partners of the same zone between each other); full (no source tracking - everything within the zone cumulates) |
Wholly obtained = grown, raised, mined or fished directly in one place;
minimal working / insufficient processing - packing, labelling or gentle mixing that
does not change the essential character - grants no origin.
Proof matters: the preferential rate does not apply automatically; it depends on a
valid preferential proof presented with the declaration:
| Proof | Where it fits |
|---|---|
| EUR.1 movement certificate | most FTA movements |
| Invoice declaration | small consignments / approved exporters under FTAs |
| Origin declaration | GSP; must be registered in REX (Registered Exporter system) |
| Binding origin information (BOI, Art 36 UCC) | a binding decision on the origin of the goods itself |
Exam reminder: the rate can be claimed only if the valid proof accompanies the
declaration; without it customs apply the MFN rate.
1.6 一条计算线
一条计算线（例中的税率都是题干给定或官方示例）：
- 十位税号：TARIC → 第三列 MFN（如：笔 3%／鞋 6.5%）。
- 判原产地：Art 60（非优惠）或协定规则（优惠）；中国的产品通常按 MFN 征（已「毕业」出 GSP），越南为 FTA 伙伴，凭有效 EUR.1 享 0% —— 没有证明就没有税率。
- 关税：完税价格 × MFN（或 0%）；从价分行计算（每张申报单的行分开）。
- 增值税税基：完税价格 + 三类关税 + 其他进口税费（Art 76）。
- 进口增值税：税基 × 目的地成员国税率（BE 21%、NL 21%、FR 20%、DE 19%、ES 21%、EE 24%）。
官方算例两笔：
- Douane NL（提包）：货 199 + 运输 10 + 配送 25 = 234.00 欧元；关税 3% = 7.02 欧元；处理费 2.00 欧元（1 个产品类别）；增值税 = 243.02 × 21% = 51.03 欧元；合计 60.05 欧元。
- EMTA 网购算例（衬衫）：货 10 + 运 2 + 关税 3 → (10 + 2 + 3) × 24% = 3.60 欧元；三件套衬衫 / T / 牛仔 = 关税 9 + 增值税 12 = 21 欧元（同一货物分多行申报的，每行单独计税）。
混合行（按行逻辑）：三行中只有一行是 FTA 原产（EUR.1）优惠，其余两行按 MFN 征；税基同样按行累积再汇总。
考试提醒：题目问「总应付额」时，先分行，再按行累积税基，最后乘税率后汇总。
1.6 One calculation thread
The calculation thread (all rates are given in the stems or are official examples):
- 10-digit code: look up the TARIC → third column MFN (e.g. pens 3%, footwear 6.5%).
- Origin: Art 60 for non-preferential, the agreement rule for preferential; Chinese
goods normally pay the MFN rate (they have graduated out of the GSP), Vietnam is an FTA
partner and enjoys 0% with a valid EUR.1 - without proof, without the rate.
- Duty: customs value x the rate, charged per line of the declaration.
- VAT base: customs value + duty + other import charges (Art 76).
- Import VAT: base x the rate of the Member State of import (BE 21%, NL 21%, FR 20%,
DE 19%, ES 21%, EE 24%).
Two official worked examples:
- The Douane NL bag: goods 199 + transport 10 + delivery 25 = EUR 234.00; duty 3% =
EUR 7.02; handling fee EUR 2.00 (one product category); VAT = 243.02 x 21% = EUR 51.03;
total EUR 60.05.
- The EMTA e-commerce shirt: goods 10 + transport 2 + duty 3 → (10 + 2 + 3) x 24% =
EUR 3.60; the trio of shirt, T-shirt and jeans pays duty 9 + VAT 12 =
EUR 21.00 (goods declared on several lines are taxed line by line).
The per-line logic (mixed consignment): on a three-line declaration only the line with
the valid EUR.1 qualifies for 0%; the other two pay the MFN rate; the VAT base accumulates
line by line and is then summed.
Exam reminder: for 'total payable', go line by line, build the VAT base per line, apply the
rate per line, then sum.
核心术语 / Key terms
| 中文 | English | FR | NL | DE | ES | ET |
|---|---|---|---|---|---|---|
| 协调制度（HS） | Harmonised System (HS) | Système harmonisé | geharmoniseerd systeem | Harmonisiertes System | Sistema Armonizado | harmoneeritud süsteem |
| 合并税则（CN） | Combined Nomenclature (CN) | nomenclature combinée | gecombineerde nomenclatuur | Kombinierte Nomenklatur | nomenclatura combinada | kombineeritud nomenklatuur |
| 欧盟综合税则（TARIC） | TARIC | TARIC | TARIC | TARIC | TARIC | TARIC |
| 税则号列（品目） | heading | position | postnummer | Warennummer | partida | kaubakood |
| 基本特征 | essential character | caractère essentiel | essentiële aard | wesentliche Beschaffenheit | carácter esencial | oluline omadus |
| 最惠国（MFN）税率 | Most-Favoured-Nation (MFN) rate | taux NPF | meestbegunstigingstarief | Meistbegünstigungssatz | tipo NMF | suosituima riigi põhimõte (MFN) |
| 约束性税则归类决定 | Binding Tariff Information (BTI) | information tarifaire contraignante | verbindende informatie over het douanetarief (BTI) | Zolltarifauskunft (ZTA) | información arancelaria vinculante | siduv kaubakoodiotsus |
| 非优惠原产地 | non-preferential origin | origine non préférentielle | niet-preferentiële oorsprong | nichtpräferenzieller Ursprung | origen no preferencial | mitte-eelistuslik päritolu |
| 优惠原产地 | preferential origin | origine préférentielle | preferentiële oorsprong | präferenzieller Ursprung | origen preferencial | eelistuslik päritolu |
| 完全原产 | wholly obtained | entièrement obtenues | volledig verkregen | vollständig gewonnen | totalmente obtenido | täielikult saadud |
| 原产地累计 | cumulation | cumul | cumulatie | Kumulation | acumulación | kumulatsioon |
| EUR.1 流动证书 | EUR.1 movement certificate | certificat de circulation EUR.1 | EUR.1-verkeerscertificaat | EUR.1-Bewegungszertifikat | certificado de circulación EUR.1 | EUR.1 liikumistunnistus |
| REX（注册出口商系统） | REX (Registered Exporter system) | REX (système des exportateurs agréés) | REX | REX | REX (sistema de exportadores registrados) | REX (registreeritud eksportija süsteem) |
| 约束性原产地信息 | Binding Origin Information (BOI) | information contraignante en matière d'origine | verbindende informatie inzake de oorsprong (BOI) | verbindliche Ursprungsauskunft (BOI) | información vinculante sobre el origen | siduv päritoluinfo |
公式 / Formulas
customs_value * duty_rate
从价关税 = 完税价格 x 从价税率（按申报行计算，非累加）
ad valorem duty = customs value x the duty rate (per declaration line, non-cumulative)
5 000.00 x 3% = 150.00 欧元（关税）customs_value + duty + other_charges
进口增值税税基 = 完税价格 + 关税 + 其他进口税费（含反倾销/保障措施附加、2026 年低值关税、处理费）（增值税指令 Art 76）
import VAT base = customs value + duty + other import charges (incl. trade-defence additions, the 2026 low-value duty and the handling fee) (Art 76 VAT Directive)
5 000.00 + 150.00 = 5 150.00 欧元；或 10.00 + 2.00 + 3.00 = 15.00 欧元base * vat_rate
进口增值税 = 税基 x 进口国增值税率
import VAT = base x the VAT rate of the Member State of import
5 150.00 x 21% = 1 081.50 欧元（BE）；15.00 x 24% = 3.60 欧元（EE 衬衫）3.00 * declared_lines
低值快件（≤ 150 欧元，2026-07-01 起，至 2028-07-01）关税 = 3.00 x 申报行数
low-value consignment duty (≤ EUR 150, from 1 July 2026 until 1 July 2028) = 3.00 x declared lines
3.00 x 3 行 = 9.00 欧元（EMTA 三件套）duty + handling_fee + import_vat
进口总价 = 关税 + 处理费 + 进口增值税
total to pay at import = duty + handling fee + import VAT
7.02 + 2.00 + 51.03 = 60.05 欧元（Douane NL 提包算例）
高频陷阱 / Pitfalls
- 按从价概念计关税之后，把关税本身再计征一次——关税是「非累加」的，只有**进口增值税**才使用完税价格 + 关税 + 其他进口税费的宽税基。
Charging the duty again on top of customs value + duty. Duty is non-cumulative; only import VAT uses the wider base of customs value + duty + other import charges. - 认为出口商的『Made in EU』标签可直接作为原产地的证明——原产地是海关判定的：货物、BOM、加工、成本结构一起决定其归属。
Treating the exporter's 'Made in EU' label as proof: origin is what customs determine: goods, BOM, working and cost structure decide it. - 认为只要货物的原产资格成立，优惠税率就**自动**适用。没有申报时随附的有效原产地证明（EUR.1／发票声明／原产地声明），海关按 MFN 征收。
Assuming the rate applies automatically once the goods originate. Without a valid proof presented at declaration (EUR.1, invoice declaration, origin declaration), customs apply the MFN rate. - 认为从裸 HS 表或 6 位表就能读出税率——税率必须读 **TARIC 10 位行**（第三列）：同一 CN 之下不同 10 位行的附加关税不同。
Reading the rate off a bare HS table or any printout: the rate must be read at the **TARIC 10-digit line** (third column), not a bare HS table: lines under one CN differ in additional duties. - 把混合货物、简易改装、打包、贴标视为足以改变原产地的加工——它们属于**不足加工**（insufficient working），**不**给原产地。
Assuming that assembly, gentle modification, packing or labelling changes the origin. They are insufficient working and grant no origin. - 把整票货物当成一行来计税——税率要**按行**应用（0% 或 MFN），增值税税基也要**按行**累积后再汇总。
Charging a one-off **flat rate** for the whole consignment: apply the rate **per line** (0% / MFN) and treat the VAT base likewise, line by line, before summing. - 把单证（EUR.1／发票声明／原产地声明）当作用来判定原产资格的规则——判定依据是**协定的产品特定规则**；单证只是申报时提交的凭据，不能替代资格本身。
Treating the proof as the qualification: a document (EUR.1, invoice declaration, origin declaration) is not the qualification to claim the rate; it is what you present once the goods qualify under the agreement.
各国要点 / Country notes
BE
海关主管部门为 FPS Finance 下的 **Douane**（douane.be），申报走 **DMS**，需要 EORI；**AEO**（UCC Art 39）带优惠待遇。归类与原产地的实务考题主要出现在**经海关认可的 douanevakbekwaamheid 检定**（VOKA Customs Academy 的考试）：题面上显式要求写 TARIC 税号。进口增值税税基 = 完税价格 + 关税 + 其他进口税费（WBTW art. 37）；关税由 Taric 数据库读出。
The authority is the **Douane** of FPS Finance (douane.be); declarations go through **DMS**, an EORI is required, and **AEO** (UCC Art 39) brings benefits. Classification and origin questions main in the **customs-competence track** recognised by the customs administration (the VOKA Customs Academy), where the exam asks explicitly for TARIC codes. The import VAT base is customs value + duty + other import charges (art. 37 WBTW); duty is read from the Taric database.
NL
主管部门是 Douane Nederland（douane.nl），标准手册为《Handboek Douane》；**「Douane voor specialisten」**（NOB，六个能力模块）的 **Classificatie**（归类）与 **Oorsprong**（原产地）两个模块与本章直接对应；evofenedex 的 **Basisopleiding Declarant** 考卷里有申报单填制题。进口增值税按 art. 19/20 Wet OB 1968 在完税价格 + 关税 + 其他进口税费上计算；**art. 23 许可**把进口增值税递延到定期申报（不覆盖关税）。Douane NL 电子工具：**ec.europa.eu/taxation_customs/dds2/taric**（TARIC 官方查询）。
The authority is Douane Nederland (douane.nl) with the *Handboek Douane*; the NOB training **'Douane voor specialisten'** (six capita) has **'Classificatie'** (classification) and **'Oorsprong'** (origin) as separate subjects matching this chapter, and the **Basisopleiding Declarant** (evofenedex) includes a declaration-filling exercise. Import VAT is charged on customs value + duty + other import levies (art. 19/20 Wet OB 1968); the **art. 23 permit** postpones the import VAT to the periodic return (duty is not covered). Lookup tool: **ec.europa.eu/taxation_customs/dds2/taric**.
FR
主管部门为 douane.gouv.fr（国家海关与间接税总署）；进口申报用 **DA 表格（déclaration d'importation）**，由报关代理人提交。关税按完税价格从价征收；进口增值税由海关与关税一并征收，法国实务再通过 autoliquidation 机制自动清算（第 12、14、19 章），法国的 **DEC/DCG 试卷几乎不出单独的归类与原产地数字题**，进口增值税 dossier 里要写「valeur en douane + droit de douane + TVA à l'importation」。
The authority is douane.gouv.fr; import declarations use the **DA form** filed by a customs representative. Duty is ad valorem on the customs value and is collected with import VAT (the French autoliquidation of Art 283-2 CGI governs the latter; see ch12, 14 and 19). The **DEC/DCG papers almost never set classification or origin calculations**; the import VAT dossier is expected to write 'valeur en douane + droit de douane + TVA à l'importation'.
DE
主管部门是联邦财政部的 **Hauptzollamt**（HZA）与其前端 zoll.de；进口增值税（EUSt）由海关与关税同时征收，税基按 **§ 11 Abs. 3 UStG** = 完税价格 + 关税之外，还要加**进口时的其他税收与费用**，以及过境后**直至欧盟境内第一个目的地**的运输与其他杂费。诚实说明：Prüfungsgebiet 4 StBerG 只要求「Grundzüge des Zollrechts」，**国家考试一般不出归类与原产地的计算题**，这里的练习题真正目标是 § 11 UStG 的 EUSt 税基与进口环节流程（第 19 章模板）。
The authority is the **Hauptzollamt** (HZA) of the federal finance ministry, portal zoll.de; import VAT (**EUSt**) is collected by customs together with the duty, and the base follows **§ 11 Abs. 3 UStG** = customs value + duty + **other import taxes and charges** + the transport and other ancillary cost **to the first destination inside the Union territory**. Honest note: Prüfungsgebiet 4 StBerG asks for the 'Grundzüge des Zollrechts' only; **the state exam rarely sets classification or origin calculations** - the exercises here really feed the EUSt base and the import chain (the ch19 template).
ES
海关由 **AEAT** 监管，**Servicio de Vigilancia Aduanera** 负责调查类货运与反走私；Cuerpo Técnico de Hacienda 考试的 Tema 35「**Arancel aduanero común. El origen de las mercancías**. Valor en aduanas」是本章考点与原产地题最直接对口的一类；官方 2025 年 **Agentes de la Hacienda Pública** 考卷的 supuesto 用 **TARIC 税号 42021110**（袋包类）从交易价值一路计到关税，正是本章计算模板。进口 IVA 由海关征收，可递延（IVA diferido）。
Customs sits with **AEAT**; the **Servicio de Vigilancia Aduanera** handles investigations and anti-smuggling customs work. Tema 35 of the Cuerpo Técnico de Hacienda syllabus - 'arancel, el origen de las mercancías, valor en aduanas' - is the direct match; the official **2025 AHP supuesto taxes TARIC line 42021110** (bags) from transaction value to duty, the template for this chapter. Import IVA is collected by customs and can be deferred (IVA diferido).
EE
海关属 **EMTA**（Maksu- ja Tolliamet，爱沙尼亚税务与海关管理局）的海关部门（官网词条：**kaubakood = 税号、päritolu = 原产地、tolliväärtus = 完税价格**）。**诚实说明**：ERK 会计职业考试没有海关模块，归类与原产地是 EMTA 的执业实务；**2026 年 7 月 1 日 tollireform** 的官方算例是本章的模板：**衬衫** 10 + 运费 2 + 关税 3 → 增值税 (10 + 2 + 3) × 24% = **3.60 欧元**；整票（衬衫 + T 恤 + 牛仔）= 关税 **9 欧元** + 增值税 **12 欧元** = **21 欧元**；EMTA 原话警告：同一货物分**多行**申报的，按**行**征税。
Customs sits in **EMTA** (Maksu- ja Tolliamet); the Estonian terms are **kaubakood** (code), **päritolu** (origin), **tolliväärtus** (customs value). **Honest note**: the ERK accountancy exams have **no customs module** - classification and origin are EMTA practice. The official example of the **1 July 2026 tollireform** is this chapter's template: a **shirt** at goods 10 + transport 2 + duty 3 → VAT (10 + 2 + 3) x 24% = **EUR 3.60**; the whole trio (shirt + T-shirt + jeans) = duty **EUR 9** + VAT **EUR 12** = **EUR 21.00**; the EMTA warning runs that several **lines** of the same goods are taxed **line by line**.
本章测验 / Chapter quiz — 20 multiple-choice questions
全部为四选一的选择题：选定后点「提交答案」立即判分并显示解析，答错自动进入错题本（保存在本机浏览器）。Every question is a four-option multiple choice: pick one, press Check for instant grading and the worked solution; wrong answers go to the wrong-answer book.
来源于中国的钢笔按 TARIC 显示 MFN 从价税率 3%，完税价格 5 000.00 欧元，进口到比利时（21%），无其他进口税费。进口增值税是多少？A pen of Chinese origin carries an MFN duty of 3% ad valorem in the TARIC, imported into Belgium at a customs value of EUR 5 000.00 (VAT 21%), with no other import charges. What is the import VAT?
同样的一条进口从越南（欧盟 FTA 伙伴）采购，随附有效 EUR.1，关税 0%；完税价格 5 000.00 欧元，比利时 21%。进口增值税是多少？The same pen is bought from Vietnam (an EU FTA partner) with a valid EUR.1, duty 0%; customs value EUR 5 000.00, Belgium 21%. What is the import VAT?
这是 Douane NL 的官方算例：一件进口商品计税金额 = 199 + 25 + 10 = 234.00 欧元（1 个产品类别、1 个申报行）；关税 3% = 7.02 欧元；处理费 2.00 欧元；进口增值税 = (234.00 + 7.02 + 2.00) × 21% = 51.03 欧元。消费者合计需付多少（关税 + 处理费 + 增值税）？This is the official Douane NL worked example: the taxable amount of one imported item = 199 + 25 + 10 = EUR 234.00 (one product category, one declared line); duty 3% = EUR 7.02; handling fee EUR 2.00; import VAT = (234.00 + 7.02 + 2.00) x 21% = EUR 51.03. How much does the consumer pay in total (duty + fee + VAT)?
爱沙尼亚 2026 年 7 月 1 日 tollireform 官方算例（EMTA）：一件衬衫货价 10 欧元 + 运输费 2 欧元，适用每行 3.00 欧元的低值关税；增值税按 (10 + 2 + 3) × 24% 计。这件衬衫的进口增值税是多少？From the EMTA worked example of the 1 July 2026 tollireform: one shirt at goods 10 + transport 2, with a flat 3.00 duty per line; VAT = (10 + 2 + 3) x 24%. What is the import VAT on the shirt?
同一天，为同一消费者进口三件不同商品（EMTA 官方算例单价）：衬衫 10 欧元、T 恤 5 欧元、牛仔 20 欧元，均各 + 2.00 欧元运输费与每行 3.00 欧元的低值关税，增值税分别按 (货价 + 2 + 3) × 24% 计。这票快件的关税与增值税**合计**是多少？The same day, three different goods are imported for one consumer (the EMTA unit prices): shirt 10, T-shirt 5, jeans 20, each with + 2.00 transport and a flat 3.00 duty per line, VAT on each at (goods + 2 + 3) x 24%. What are the total duty and import VAT of the shipment?
比利时进口商按「越南原产、MFN 0%」申报一批成本 20 000.00 欧元的货物；海关查明仅完成了螺丝拧紧与包装，真正的原产地是中国（MFN 4%）。比利时 21%。追征的关税与增值税差额各是多少？A Belgian importer declared goods worth EUR 20 000.00 as 'Vietnamese origin, MFN 0%'; customs establish that only screwing and packing were done, so the real origin is China (MFN 4%). Belgium 21%. What duty and VAT difference will be recovered?
进口商凭一条失效的 EUR.1 申报一批越南皮鞋 FTA 0%；海关认定该证书不适用于本批重要货物；MFN 8%，完税价格 8 000.00 欧元。申报时应缴的关税是多少？（增值税不计入本题）An importer claimed the FTA 0% rate on Vietnamese leather shoes with an invalid EUR.1; customs rule that the certificate does not cover these goods. MFN 8%, customs value EUR 8 000.00. What duty is payable at declaration? (Import VAT not considered)
一张申报单两行：行 1 越南皮鞋 5 600.00 欧元，附有效 EUR.1（0%）；行 2 中国运动鞋 2 400.00 欧元，无优惠资格，MFN 6.5%。关税合计是多少？（增值税不计入本题）One declaration, two lines: line 1 Vietnamese leather shoes EUR 5 600.00 with a valid EUR.1 (0%); line 2 Chinese sneakers EUR 2 400.00 without preferential eligibility, MFN 6.5%. What is the total duty? (Import VAT not considered)
一件 US 品牌、US 设计的笔记本电脑在中国制造和整机组装、从中国发货至德国：完税价格 12 000.00 欧元，MFN 4%。原产地与关税如何判定？A US-branded, US-designed laptop is manufactured and fully assembled in China and shipped from China to Germany: customs value EUR 12 000.00, MFN 4%. What decides the origin and the duty?
一位越南供应商把中国产的零件拧上螺丝并贴牌包装，然后向比利时申报为「越南原产」（原产主张写在发票上）。按 UCC 判定，这一工序足以授予越南原产吗？A Vietnamese supplier screws Chinese-made parts together and applies its own labels, then declares the goods as Vietnamese-origin on the invoice. Under the UCC, does this working confer Vietnamese origin?
以下哪一项说法与规则 3(b) 一致？Which statement matches Rule 3(b)?
一件货物完税价格 12 000.00 欧元。进口商查到一个现行 EBTI 记录（BTI）显示该税号的关税为 4.5%，而他凭经验按 6% 记账。比利时 21%。按 BTI 应缴的关税与进口增值税各是多少？Goods with a customs value of EUR 12 000.00; the importer finds a current EBTI record (BTI) showing 4.5% for this code, while his bookkeeping uses 6%. Belgium 21%. What duty and import VAT are payable if the BTI is followed?
从摩洛哥（与欧盟有 FTA 的伙伴国）进口的一批沙发床：完税价格 15 000.00 欧元，原产资格满足，但进口申报时未随附任何原产地证明；MFN 5%，法国 20%。申报时应缴的关税与进口增值税各是多少？Sofa beds from Morocco (an EU FTA partner): customs value EUR 15 000.00, originating qualification fulfilled, but no origin proof travels with the import declaration; MFN 5%, France 20%. What duty and import VAT must be paid at declaration?
一家进口商按一个示例产品规则测试一批面料（费率为本例假想）：完税价格 40 000.00 欧元，由 30 000 欧元 EU 原产纱（关税累计层）+ 10 000 欧元非原产纱组成；该税号下示例规则规定非原产材料按价值计不得超过 25%。原产地与关税如何判定？An importer tests a consignment of fabric against an illustrative product rule (rates are hypothetical here): customs value EUR 40 000.00, made of EUR 30 000 of EU-originating yarn (within the cumulation zone) plus EUR 10 000 of non-originating yarn; the illustrative rule for this code allows at most 25% non-originating material by value. What origin and duty result?
一批进自某国的纽扣电池（示例费率）：完税价格 4 000.00 欧元；MFN 4%；另适用一例从价反倾销税 3%（Mercer 注：假想数值）。比利时 21%。关税与进口增值税各是多少？Button batteries imported from a country (illustrative rates): customs value EUR 4 000.00; MFN 4%; plus an illustrative ad valorem anti-dumping duty of 3%. Belgium 21%. What duty and import VAT are due?
同一张申报单两行：行 1 摩洛哥原产（协定国）、有效 EUR.1 的皮包 4 800.00 欧元（0%）；行 2 中国原产的皮带 3 200.00 欧元，MFN 4%。进口到西班牙（21% IVA）。关税合计与进口 IVA 各是多少？One declaration, two lines: line 1 leather bags of Moroccan (agreement-partner) origin with a valid EUR.1, EUR 4 800.00 at 0%; line 2 Chinese belts, EUR 3 200.00, MFN 4%. Imported into Spain (21% IVA). What are the total duty and the import IVA?
一位爱沙尼亚消费者网购四件商品（四个不同类别 = 四个申报行），每件货价 10 欧元 + 运输费 2 欧元、每行 3.00 欧元低值关税；增值税 = (10 + 2 + 3) × 24% = 3.60 欧元/行。四个申报行**合计**的税费是多少？An Estonian consumer orders four goods (four different categories = four declared lines), each at goods 10 + transport 2 with a flat 3.00 duty per line; VAT = (10 + 2 + 3) x 24% = 3.60 per line. How much is the total of the four declared lines?
德国进口商为一批假想税号下的申报「优惠」认定了 0% FTA 税率，但申报时未附任何原产地证明，海关按 MFN 征：完税价格 9 000.00 欧元，MFN 5.5%。德国 EUSt 19%。按 MFN 征的关税与 EUSt 各是多少？若后来补上有效证明并按 0% 重新结算，则关税与 EUSt 应分别是多少？A German importer for a declared code qualifies for a 'preferential' 0% FTA rate but does not attach any origin proof at declaration, so customs apply the MFN rate: customs value EUR 9 000.00, MFN 5.5%. Germany EUSt 19%. What are the MFN duty and EUSt? And what would the duty and the EUSt be if a valid proof is filed afterwards and the transaction is settled at 0%?
关于欧盟现行约束性税则归类决定的汇总查询（EBTI），哪项说法与之相符？Which statement matches the EU's central register of current binding tariff classification decisions (EBTI)?
关于优惠税率的取得，哪一个是唯一的正确说法？Which is the single correct statement about obtaining a preferential rate?