69049000
KERAMISCHE WAREN›Mauersteine, Hourdis, Deckenziegel und dergleichen, aus keramischen Stoffen
Other
EU-Regelzollsatz
2%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
13 Dok.
C669C670C672Y923Y935E012+7
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 2% | — | R2261/98 |
Praferenzen
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CH 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 0%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 0%GSP+ 0%IL 0%JO 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 0%ZA 0%
Hinweise
TM5101. Customs duties shall be suspended in respect of goods intended for incorporation in the ships, boats or other vessels classified at the following CN codes 8901 10 10; 8901 20 10; 8901 30 10; 8901 90 10; 8902 00 10; 8903 91 10; 8903 92 10; 8904 00 10; 8904 00 91; 8905 10 10; 8905 90 10; 8906 10 00; 8906 90 10 for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for fitting to or equipping such ships, boats or other vessels.2. Customs duties shall be suspended in respect of:(a) goods intended for incorporation in drilling or production platforms:(1) fixed, of subheading ex 8430 49, operating in or outside the territorial sea of Member States, or(2) floating or submersible, of subheading 8905 20, for the purposes of their construction, repair, maintenance or conversion, and in respect of goods intended for equipping the said platforms.(b) tubes, pipes, cables and their connection pieces, linking these drilling or production platforms to the mainland.
EU003According to The Special Provisions of Section II (A) (3) of the Preliminary Provisions of the Combined Nomenclature the suspension of customs duties for goods for certain categories of ships, boats and other vessels and for drilling or production platforms shall be subject to conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods.
CD303The relief from or reduction of customs duties shall be subject to the specific request expressed by the declarant in box 44 "Additional information/Documents produced/Certificates and authorisations", of the Single Administrative Document (SAD)
TM904Preferences granted under the agreement between the European Union and Morocco in force from 19 July 2019.As of 3 October 2025, products originating in Western Sahara subject to controls by the customs authorities of the Kingdom of Morocco shall benefit from trade preferences under the terms of the new Agreement in the form of exchange of letters between the EU and Morocco, The European Union and the Kingdom of Morocco have agreed to allow those products to be identified by reference to the region of origin to be included in the proof of origin and as provided for in Protocol 4.In view of the application of these measures, the origin certificates codes U179 and U180 must be declared.The country code to be entered in the origin declaration when these proofs of origin are used is “EH”.
CD727Eligibility to benefit from this preference is subject to the presentation of an origin declaration stating the European Union origin of the goods, in the context of the Canada-European Union Comprehensive Economic and Trade Agreement (CETA).
CD906The list of non-eligible locations and their postal codes is available at the following address: http://ec.europa.eu/taxation_customs/customs/technical-arrangement_postal-codes.pdf
CD500Eligibility to benefit from this preference is subject to the presentation of a proof of origin stating the community origin of the goods, in the context of the agreement between the European Union and the Swiss Confederation.
Import control - WasteERGA OMNESR1013/06
Import control - Waste
ERGA OMNESR1013/06
Dokumente / Referenzen
C669C670C672Y923
Bedingungen
- E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C672— Import/export allowed after control
- E002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C669— Import/export allowed after control
- E003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y923— Import/export allowed after control
- E004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg— Import/export allowed after control
- E005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled— Import/export not allowed after control
- I001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C672— Import/export allowed after control
- I002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C670— Import/export allowed after control
- I003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y923— Import/export allowed after control
- I004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg— Import/export allowed after control
- I005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD572The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.
- CD577The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.
- CD574If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.
- CD573The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Hinweise
- TM571The following shall be prohibited: a) the export of or removal from the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on exportALLTCR1210/03
Restriction on export
ALLTCR1210/03
Export authorizationALLTCR1332/13
Export authorization
ALLTCR1332/13
Dokumente / Referenzen
Y935
Bedingungen
- B001Presentation of a certificate/licence/document: Y935— Export allowed
- B002Presentation of a certificate/licence/document: the condition is not fulfilled— Export is not allowed
Hinweise
- CD589It shall be prohibited to import, export, transfer, or provide brokering services related to the import, export or transfer of, Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions.
Export control on cultural goodsALLTCR0116/09
Export control on cultural goods
ALLTCR0116/09
Dokumente / Referenzen
E012Y903
Bedingungen
- Y001Other conditions: E012— Import/export allowed after control
- Y002Other conditions: Y903— Import/export allowed after control
- Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD483If the declared goods are described in the "CG" footnotes linked to the measure, an export licence must be presented
- CG024Between 50 and 100 years old, with a value corresponding to or exceeding 50000 Euro
Export control - WasteALLTCR1013/06
Export control - Waste
ALLTCR1013/06
Dokumente / Referenzen
C669C670C672Y923
Bedingungen
- E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C672— Import/export allowed after control
- E002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C669— Import/export allowed after control
- E003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y923— Import/export allowed after control
- E004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg— Import/export allowed after control
- E005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled— Import/export not allowed after control
- I001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C672— Import/export allowed after control
- I002The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C670— Import/export allowed after control
- I003The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y923— Import/export allowed after control
- I004The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: 20 kg— Import/export allowed after control
- I005The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD572The wastes mentioned in Article 3 (1) of Regulation (EC) No 1013/2006 shall be subject to the procedure of prior written notification and consent.
- CD573The wastes mentioned in Article 3 (2) of Regulation (EC) No 1013/2006 shall be subjected to the general information requirements laid down in Article 18 of the same Regulation, if the amount of waste shipped exceeds 20 kg
- CD577The waste explicitly destined for laboratory analysis (Article 3 (4) of Regulation (EC) No 1013/2006) to assess either its physical or chemical characteristics or to determine its suitability for recovery or disposal operations shall not be subject to the procedure of prior written notification and consent. Instead, the procedural requirements of general information requirements shall apply (Article 18 of Regulation (EC) No 1013/2006). The amount of such waste exempted when explicitly destined for laboratory analysis shall be determined by the minimum quantity reasonably needed to adequately perform the analysis in each particular case, and shall not exceed 25 kg.
- CD576Exports from the Community of the wastes, listed in Article 36 of Regulation (EC) No 1013/2006, are prohibited if they are destined for recovery in countries to which the OECD Decision does not apply (C(2001)107/Final of the OECD Council concerning the revision of Decision C(92)39/Final on control of transboundary movements of wastes destined for recovery operations).
- CD574If the wastes listed in Annex III (green list) display certain hazardous characteristics, the relevant provisions shall apply as if these wastes had been listed in Annex IV (amber list). See Article 3 (3) of Regulation (EC) No 1013/2006.
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Hinweise
- TM570The following shall be prohibited: a) the import of or the introduction into the territory of the Community of, and b) the dealing in, Iraqi cultural property and other items of archaeological, historical, cultural, rare scientific and religious importance, if they have been illegally removed from locations in Iraq, in particular, if: i) the items form an integral part of either the public collections listed in the inventories of Iraqi museums, archives or libraries' conservation collection, or the inventories of Iraqi religious institutions, or ii) there exists reasonable suspicion that the goods have been removed from Iraq without the consent of their legitimate owner or have been removed in breach of Iraq's laws and regulations. These prohibitions shall not apply if it is shown that either: a) the cultural items were exported from Iraq prior to 6 August 1990; or b) the cultural items are being returned to Iraqi institutions in accordance with the objective of safe return as set out in paragraph 7 of UNSC Resolution 1483 (2003).
Restriction on entry into free circulationIQR1210/03
Restriction on entry into free circulation
IQR1210/03
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
Hinweise
- TM572It shall be prohibited to import, export, or transfer Syrian cultural property goods and other goods of archaeological, historical, cultural, rare scientific or religious importance, including those listed in Annex XI of Council Regulation (EU) No 36/2012, where there are reasonable grounds to suspect that the goods have been removed from Syria without the consent of their legitimate owner or have been removed in breach of Syrian law or international law, in particular if the goods form an integral part of either the public collections listed in the inventories of the conservation collections of Syrian museums, archives or libraries, or the inventories of Syrian religious institutions. The prohibition shall not apply if it is demonstrated that: (a) the goods were exported from Syria prior to 9 May 2011; or (b) the goods are being safely returned to their legitimate owners in Syria.
Restriction on entry into free circulationSYR1332/13
Restriction on entry into free circulation
SYR1332/13
Import controlUAR0692/14
Import control
UAR0692/14
Dokumente / Referenzen
N954U045U078U079Y997
Bedingungen
- Y001Other conditions: Y997— Import allowed
- Y002Other conditions: U078— Import allowed
- Y003Other conditions: U079— Import allowed
- Y005Other conditions: N954— Import allowed
- Y007Other conditions: U045— Import allowed
- Y009Other conditions: the condition is not fulfilled— Import is not allowed
Hinweise
- CD967I. According to Council Regulation (EU) No 692/2014, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.The prohibition shall not apply in respect of goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the Association Agreement between the European Union and its Member States, of the one part, and Ukraine, of the other part.II. According to the Council Regulation (EU) 692/2014, the export of goods and technologies suited for use in the sectors of transport; telecommunications; energy; prospection, exploration and production of oil, gas and mineral resources is prohibited:(a) to any natural or legal person, entity or body in Crimea or Sevastopol, or(b) for use in Crimea or Sevastopol.
Import controlUAR0263/22
Import control
UAR0263/22
Dokumente / Referenzen
N954U045U078U079Y984
Bedingungen
- Y001Other conditions: Y984— Import/export allowed after control
- Y002Other conditions: N954— Import/export allowed after control
- Y005Other conditions: U045— Import/export allowed after control
- Y006Other conditions: U078— Import/export allowed after control
- Y007Other conditions: U079— Import/export allowed after control
- Y009Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD860According to Council Regulation (EU) 2022/263 (OJ L42I, p. 77):I. It shall be prohibited to import into the European Union goods originating in non-government controlled areas of the Donetsk, Kherson, Luhansk and Zaporizhzhia oblasts of Ukraine.The import prohibitions not apply in respect of: (a) the execution until 24 May 2022 of trade contracts concluded before 23 February 2022, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal person, entity or body seeking to perform the contract has notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established; (b) goods originating in the specified territories which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with the EU-Ukraine Association Agreement.II. It shall be prohibited to sell, supply, transfer or export goods and technology listed in Annex II to Council Regulation (EU) 2022/263: (a) to any natural or legal person, entity or body in the specified territories, or (b) for use in the specified territories. Annex II shall include certain goods and technologies suited for use in the following key sectors: (i) transport;(ii) telecommunications;(iii) energy; (iv) the prospecting, exploration and production of oil, gas and mineral resources. The prohibitions in point II above shall be without prejudice to the execution until 24 August 2022 of an obligation arising from a contract concluded before 23 February 2022, or from ancillary contracts necessary for the execution of such contracts, provided that the competent authority has been informed at least five working days in advance.
Mehrwertsteuer (MwSt.)
V020Medical devices, as defined by the Act on Medical Devices of 20 May 2010, (Journal of Laws of 2019, item 175, 447, 534), released for free circulation on the territory of the Republic of Poland
19%V120For medical devices referred to in item 13 of Annex No. 3 to the Act in the wording applicable before the date of entry into force of the Act of 7 April 2022 on medical devices (Journal of Laws, item 974), the tax rate referred to in Art. 41 sec. 2 shall apply if, in accordance with: 1) Art. 120 sec. 4 of the regulation (EU) 2017/745 of the European Parliament and of the Council of 5 April 2017 on medical devices, amending Directive 2001/83/EC, Regulation (EC) No 178/2002 and Regulation (EC) No 1223/2009 and repealing Council Directives 90/385/EEC and 93/42/EEC (Official Journal of the European Union L117 of 5 April 2017) or 2) Article 110 paragraph 4 of the regulation (EU) 2017/746 of the European Parliament and of the Council of 5 April 2017 on in vitro diagnostic medical devices and repealing Directive 98/79/EC and Commission Decision 2010/227/EU (Official Journal of the European Union L117 of 5 April 2017) – these products have been placed on the market and are still being made available on the market or put into use.
19%V999Other
19%Codes derselben Gruppe
Einreihungsbereich der Unterposition 690490 — keramische Mauersteine
Die Unterposition 690490 der Kombinierten Nomenklatur erfasst gebrannte keramische Mauersteine, die nicht als ungebrannte Steine der Unterposition 690410 zuzuweisen sind. Einzureihen sind hier Klinker, Lochziegel, Hohlblocksteine, Verblender mit besonderen ästhetischen oder technischen Eigenschaften sowie frost- und säurebeständige Sonderziegel. Das wesentliche Abgrenzungskriterium zur Unterposition 690410 ist der keramische Brand — die Steine müssen einer thermischen Behandlung (Brennen) unterzogen worden sein. Klinkersteine werden bei Temperaturen über 1000°C bis zur vollständigen Sinterung des keramischen Scherbens gebrannt, wodurch sie eine außergewöhnliche Widerstandsfähigkeit gegen Wasseraufnahme, Abrieb und Frost erhalten und für anspruchsvolle Außenanwendungen geeignet sind. Lochziegel (mit Durchlochung) und Hohlblocksteine (mit horizontalen oder vertikalen Kammern) werden hier auf Grundlage ihrer keramischen Zusammensetzung und des Brennzustandes eingereiht, unabhängig vom Lochungsmuster und von der Wandstärke. Anmerkung 1 zu Kapitel 69 KN schließt feuerfeste keramische Erzeugnisse (Positionen 6902-6903) sowie Erzeugnisse auf Zementbasis (Kapitel 68) ausdrücklich aus diesem Kapitel aus. Die Einreihung keramischer Mauersteine erfolgt nach den Allgemeinen Vorschriften 1 und 6 der Kombinierten Nomenklatur sowie den HS-Erläuterungen zu Kapitel 69.
BauPVO-Anforderungen und Regulierungspflichten für keramische Mauersteine
Keramische Mauersteine der Unterposition 690490, die für den Einbau in Bauwerke in der EU bestimmt sind, unterliegen der Bauprodukteverordnung (BauPVO, Verordnung (EU) Nr. 305/2011). Der Hersteller oder Einführer, der Mauersteine auf dem EU-Markt in Verkehr bringt, muss eine Leistungserklärung (Declaration of Performance, DoP) erstellen und das Produkt sowie die begleitende Dokumentation mit der CE-Kennzeichnung versehen. Die DoP muss auf Prüfungen und der Bewertung der Leistungsmerkmale des Produkts gemäß den einschlägigen harmonisierten Normen beruhen — für keramische Mauersteine ist dies die Normreihe EN 771-1 (Festlegungen für Mauersteine aus Ton) und EN 772 (Prüfverfahren). Die CE-Kennzeichnung für Mauersteine umfasst Druckfestigkeit, Frostbeständigkeitsklasse, Wasseraufnahme und Radioaktivität. Ein Einführer, der Steine aus Drittländern einführt, muss sicherstellen, dass das Produkt von einer EU-notifizierten Stelle oder einer von der EU anerkannten Stelle geprüft wurde und eine vollständige technische Dokumentation vorliegt. Die EORI-Nummer des Einführers und die elektronische Zollanmeldung sind Pflicht. Erforderliche Einfuhrunterlagen: Handelsrechnung, Beförderungsdokument, technische Spezifikation mit Prüfbescheinigung, DoP sowie Ursprungsnachweis für Präferenzzollsätze. Zollsätze sind in TARIC zu überprüfen.
Antidumpingzölle aus China und Handelsmaßnahmen für Unterposition 690490
Keramische Mauersteine der Unterposition 690490 mit Ursprung in der Volksrepublik China können EU-Antidumpingmaßnahmen (AD) unterliegen. Der Einführer ist verpflichtet, vor jeder Einfuhr im TARIC-System der Europäischen Kommission (ec.europa.eu/taxation_customs/dds2/taric) zu prüfen, ob für die Unterposition 690490 und das Ursprungsland China aktuell Antidumping- oder Ausgleichszölle in Kraft sind. Diese Maßnahmen können durch Ratsverordnungen auf der Grundlage von Überprüfungen der Europäischen Kommission eingeführt, geändert oder aufgehoben werden. Für keramische Boden- und Wandfliesen aus China gelten gesonderte Antidumpingmaßnahmen unter anderen KN-Unterpositionen; keramische Mauersteine (690490) sind ausdrücklich nicht mit Keramikfliesen (6907-6908) zu verwechseln, da unterschiedliche Stawkensätze und Handelsmaßnahmen gelten. Über etwaige AD-Maßnahmen hinaus sind die MFN-Zollsätze für keramische Mauersteine stets in TARIC zu überprüfen. Präferenzzollsätze können im Rahmen von EU-Freihandelsabkommen für Länder verfügbar sein, die die Ursprungsregeln nachweislich erfüllen. Einfuhren aus Russland und Belarus unterliegen den Beschränkungen der EU-Sanktionspakete. Ein auf dem EU-Markt in Verkehr gebrachtes Bauprodukt muss die CE-Kennzeichnung gemäß BauPVO tragen — das Fehlen einer DoP führt zu einem strikten Inverkehrbringungsverbot.
Häufig gestellte Fragen
Benötigen keramische Mauersteine der Unterposition 690490 eine CE-Kennzeichnung?
Ja. Keramische Mauersteine, die für den Einbau in Bauwerke in der EU bestimmt sind, unterliegen der Bauprodukteverordnung BauPVO (Verordnung (EU) Nr. 305/2011). Der Einführer oder Hersteller muss eine Leistungserklärung (Declaration of Performance, DoP) erstellen, die auf Prüfungen nach der harmonisierten Norm EN 771-1 basiert, und das CE-Zeichen am Produkt und der Begleitdokumentation anbringen. Die CE-Kennzeichnung deklariert die wesentlichen technischen Leistungsmerkmale: Druckfestigkeit, Frostbeständigkeitsklasse, Wasseraufnahme und natürliche Radioaktivität. Das Fehlen der erforderlichen BauPVO-Dokumentation — d.h. DoP und CE-Kennzeichnung — führt zu einem strikten Verbot des Inverkehrbringens auf dem europäischen Markt und des Einbaus in Bauwerke der EU.
Unterliegen keramische Mauersteine aus China Antidumpingzöllen?
Einfuhren keramischer Mauersteine aus China der Unterposition 690490 können EU-Antidumpingmaßnahmen unterliegen. Der Einführer ist verpflichtet, vor jeder Einfuhrtransaktion — und vor Vertragsabschluss — im TARIC-System der Europäischen Kommission (ec.europa.eu/taxation_customs/dds2/taric) zu prüfen, ob für die betreffende KN-Unterposition und das Ursprungsland China aktuell Antidumping- oder Ausgleichszölle in Kraft sind. Diese Maßnahmen können infolge von Überprüfungen durch die Europäische Kommission eingeführt, geändert oder aufgehoben werden und sind zeitlich befristet. Die Nichtberücksichtigung von AD-Zöllen kann zu einer erheblichen Unterzahlung der Zollschuld, zur nachträglichen Forderung der fehlenden Abgaben und zur Einleitung eines zollbehördlichen Verfahrens führen.
Wie sind Klinker (690490) von Keramikfliesen (6907-6908) zolltariflich abzugrenzen?
Klinker und keramische Mauerwerkelemente werden in Position 6904, Unterposition 690490, als Erzeugnisse für den Mauer-, Wand- und Hochbau eingereiht. Keramische Boden- und Wandfliesen fallen dagegen unter die Positionen 6907-6908 und sind mit gesonderten MFN-Zollsätzen sowie eigenen Antidumpingmaßnahmen belegt — insbesondere gegenüber Einfuhren aus China. Das wesentliche Unterscheidungsmerkmal ist der Verwendungszweck und die Produktform: ein Mauerstein dient dem Aufbau tragender oder nichtragender Wände, eine Keramikfliese der Oberflächenverkleidung. Bei Zweifeln empfiehlt sich die Beantragung einer Verbindlichen Zolltarifauskunft (VZTA). Zollsätze sind stets in TARIC zu überprüfen.
Nützliche Tools & Ressourcen
Zollrechner
Verwandte Begriffe