69109000
KERAMISCHE WAREN›Ausgüsse, Waschbecken, Waschbeckensockel, Badewannen, Bidets, Klosettbecken, Spülkästen, Urinale und ähnliche Installationsgegenstände, aus keramischen Stoffen
Ausgüsse, Waschbecken, Waschbeckensockel, Badewannen, Bidets, Klosettbecken, Spülkästen, Urinale und ähnliche Installationsgegenstände, aus keramischen Stoffen, andere
EU-Regelzollsatz
7%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
13 Dok.
C669C670C672Y923Y935E012+7
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 7% | — | 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 2.4%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).
TM547Application of Article 7.3 of Regulation (EC) No 978/2012 (OJ L 303).
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%5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
DEgold482/24-1
Wall-mounted toilet bowl with plastic seat
KeramikGRI 1GRI 3bGRI 6
DEgold043/25-1
Ceramic washbasin for sanitary use
KeramikGRI 1GRI 6GRI 2b
DEgold474/24-1
Ceramic wash basin, not porcelain
KeramikGRI 1GRI 6
DEgold718/25-1
Wall-mounted ceramic toilet bowl with plastic seat
KeramikGRI 1GRI 3bGRI 6
DEgold483/24-1
Wall-mounted toilet bowl with plastic seat
KeramikGRI 1GRI 3bGRI 6
Die vZTA ist eine amtliche Entscheidung der EU-Zollbehörde zur Einreihung von Waren. Sie gilt 3 Jahre und ist in allen EU-Mitgliedstaaten verbindlich.
Einreihung und Geltungsbereich — Unterposition 691090 Sanitärkeramik ohne Porzellan
KN-Unterposition 691090 umfasst keramische Sanitärartikel für den dauerhaften Einbau in Bädern, Toiletten und Küchen, die nicht aus Porzellan gefertigt sind. Dazu zählen insbesondere Waschbecken, Spülbecken, Badewannen, Bidets, WC-Becken und Urinale aus glasiertem Steinzeug oder Steingut. Das entscheidende Abgrenzungskriterium zur Unterposition 691010 ist der Werkstoff: Porzellan-Sanitärware wird in 691010 eingereiht, während alle Sanitärartikel aus anderen keramischen Werkstoffen — einschließlich Steinzeug mit einer Wasseraufnahme von mehr als 0,5% — unter 691090 fallen. In der Handelspraxis ist Sanitärware aus Steinzeug weniger verbreitet als Porzellan, jedoch können Terrakotta-Keramik, handgefertigte Steingutware und bestimmte handwerkliche Erzeugnisse hierunter fallen. Die Anmerkungen zu Kapitel 69 der Kombinierten Nomenklatur legen die Kriterien zur Unterscheidung von Porzellan und anderen Keramiken nach Sinterungsgrad, Wasseraufnahme und Rohstoffzusammensetzung fest. Der Einführer sollte über eine Herstellerdokumentation verfügen, die Werkstoffzusammensetzung und Keramikart bestätigt. Die Einreihung erfolgt gemäß den Allgemeinen Vorschriften (AV) zur Auslegung der KN, insbesondere AV 1 und 6. Bei Zweifeln über den Werkstoff des Artikels empfiehlt sich die Beantragung einer verbindlichen Zolltarifauskunft (vZTA) bei der zuständigen Zollbehörde.
Regulatorische Anforderungen und Einfuhrvorschriften für Sanitärware der Unterposition 691090
Die Einfuhr keramischer Sanitärware der Unterposition 691090 in die Europäische Union erfordert die Einhaltung des Unionszollkodex (Verordnung (EU) Nr. 952/2013). Der Einführer muss über eine EORI-Nummer verfügen und eine elektronische Zollanmeldung über das nationale Einfuhrsystem abgeben. Erforderliche Unterlagen: Handelsrechnung mit Warenbeschreibung und Angabe des Keramikwerkstoffs, Beförderungsdokument (CMR, Konnossement oder AWB) sowie technische Spezifikation des Herstellers. Sanitärartikel für den dauerhaften Einbau in Gebäuden sind Bauprodukte im Sinne der Bauproduktenverordnung (BauPVO), Verordnung (EU) Nr. 305/2011. WC-Becken und Waschbecken, die unter harmonisierten Normen (EN 997, EN 14688) fallen, erfordern vor dem Inverkehrbringen in der EU eine CE-Kennzeichnung und eine Leistungserklärung (DoP). Sanitärartikel mit Trinkwasserkontakt unterliegen der Verordnung (EU) 2020/1783, die den Nachweis der Unbedenklichkeit der Werkstoffe gegenüber Wasser erfordert. Die REACH-Verordnung (EG) Nr. 1907/2006 gilt für SVHC-Stoffe in Materialien — insbesondere in bleihaltigen oder cadmiumhaltigen Pigmenten und Glasuren. Die GPSR, Verordnung (EU) 2023/988, anwendbar ab 13. Dezember 2024, verpflichtet Einführer zur Durchführung einer Produktrisikobewertung, zur Führung technischer Unterlagen und zur Benennung einer verantwortlichen Person in der EU. Aktuelle MFN-Zollsätze und Handelsmaßnahmen sind vor jeder Einfuhrtransaktion in der TARIC-Datenbank der EU zu überprüfen.
Zollsätze und Handelsmaßnahmen für Sanitärkeramik der Unterposition 691090
MFN-Zollsätze für Sanitärkeramik der Unterposition 691090 sind in der aktuellen TARIC-Datenbank der Europäischen Kommission zu überprüfen, da sie Änderungen unterliegen können. Keramische Sanitärware wird in die EU hauptsächlich aus China, der Türkei, Vietnam und Marokko eingeführt. Präferenzzollsätze können im Rahmen von EU-Freihandelsabkommen verfügbar sein, u.a. mit der Türkei (Zollunion), Vietnam (EVFTA), der Ukraine (DCFTA) und im Rahmen des Allgemeinen Präferenzsystems (APS), sofern Ursprungsregeln eingehalten und ein gültiger EUR.1-Nachweis oder eine REX-Erklärung vorgelegt werden. Einführer sollten im TARIC-System prüfen, ob für die Unterposition 691090 und das konkrete Ursprungsland Antidumping- oder Ausgleichsmaßnahmen gelten. Hinweis: EU-Antidumpingzölle auf keramisches Tischgeschirr und Küchengeschirr aus China betreffen in erster Linie Position 6912 und nicht Position 6910 — die korrekte Feststellung der KN-Einreihung und des Ursprungslandes bleibt jedoch zwingende Voraussetzung für die Ermittlung aller anfallenden Zollabgaben. Einfuhren aus Russland und Belarus können EU-Sanktionen unterliegen. Bei der Einfuhr wird Mehrwertsteuer nach dem geltenden nationalen Steuersatz erhoben. Alle Zollsätze und Handelsmaßnahmen sind in TARIC zu überprüfen.
Häufig gestellte Fragen
Wie lässt sich Sanitärkeramik der Unterposition 691090 von Porzellansanitärware der Unterposition 691010 abgrenzen?
Das Abgrenzungskriterium ist der Werkstoff: Unterposition 691010 umfasst ausschließlich Sanitärware aus Porzellan — vollständig gesinterter Keramik mit einer Wasseraufnahme unter 0,5%, üblicherweise weiß oder elfenbeinfarben und undurchlässig. Unterposition 691090 umfasst alle übrigen Sanitärartikel aus Steinzeug, Steingut oder anderen Keramiken mit höherer Wasseraufnahme. Herstellererklärungen, Ergebnisse der Wasseraufnahmeprüfung (z.B. nach ISO 10545-3) oder Materialdatenblätter sind für die korrekte Tarifeinreihung unerlässlich. Bei Zweifeln hinsichtlich der Werkstoffbestimmung empfiehlt sich die Einholung einer verbindlichen Zolltarifauskunft (vZTA) bei der zuständigen Zollbehörde. Zollsätze vor jeder Einfuhrtransaktion in TARIC überprüfen.
Benötigt Steinzeugsanitärware der Unterposition 691090 eine CE-Kennzeichnung?
Steinzeug-Sanitärartikel für den dauerhaften Einbau in Gebäuden sind Bauprodukte im Sinne der BauPVO, Verordnung (EU) Nr. 305/2011. Fällt das Erzeugnis unter eine harmonisierte Norm wie EN 997 für WC-Becken oder EN 14688 für Waschbecken, muss der Einführer sicherstellen, dass eine CE-Kennzeichnung und eine Leistungserklärung (DoP) vor dem Inverkehrbringen in der EU vorliegen. Artikel mit Trinkwasserkontakt müssen die Anforderungen der Verordnung (EU) 2020/1783 erfüllen. Fehlende oder unvollständige Unterlagen können zur Zurückweisung der Ware durch die Zollbehörden oder die Marktüberwachungsbehörden des Bestimmungsmitgliedstaats führen.
Welche Unterlagen sind bei der Einfuhr von Sanitärkeramik der Unterposition 691090 erforderlich?
Erforderliche Unterlagen bei der Einfuhr von Sanitärware der Unterposition 691090: Handelsrechnung mit Warenbeschreibung und Angabe des Keramikwerkstoffs, Beförderungsdokument (CMR, B/L oder AWB), EORI-Nummer des Einführers, technische Spezifikation zur Bestätigung der Werkstoffzusammensetzung sowie Leistungserklärung (DoP) mit CE-Kennzeichnung für Artikel, die harmonisierten BauPVO-Normen unterliegen. Für Präferenzzollsätze ist ein gültiger Ursprungsnachweis in Form eines EUR.1-Zeugnisses oder einer REX-Erklärung erforderlich. Ab 13. Dezember 2024 verlangt die GPSR, Verordnung (EU) 2023/988, zusätzlich die Benennung einer verantwortlichen Person in der EU. Aktuelle Anforderungen stets vor jeder Transaktion in TARIC überprüfen.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Ausgüsse, Waschbecken, Waschbeckensockel, Badewannen, Bidets, Klosettbecken, Spülkästen, Urinale und ähnliche Installationsgegenstände, aus keramischen Stoffen, andere“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Ausgüsse, Waschbecken, Waschbeckensockel, Badewannen, Bidets, Klosettbecken, Spülkästen, Urinale und ähnliche Installationsgegenstände, aus keramischen Stoffen, andere“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe