Welche MwSt. gilt für Einfuhren unter Code 442019?

Der reguläre Einfuhrumsatzsteuersatz beträgt 19%. Die MwSt. wird auf den Zollwert zuzüglich Zoll und etwaiger Verbrauchsteuern berechnet.

Welche Dokumente werden für die Einfuhr von Waren unter Code 442019 benötigt?

Die Einfuhr von Waren unter Code 442019 kann 19 Arten von Dokumenten und Bescheinigungen erfordern. Details zu den erforderlichen Unterlagen finden Sie in der Tabelle der Zollmaßnahmen auf dieser Seite.

Wie berechnet man die Einfuhrkosten für Code 442019?

Nutzen Sie den Celna24-Zollrechner — geben Sie den Warenwert, das Ursprungsland und den Code 442019 ein, und der Rechner ermittelt Zoll, MwSt. und die gesamten Einfuhrkosten.

KN 4420 19 – Statuetten aus Holz andere

Q: Wie hoch ist der Zoll für Holz Einlegearbeiten und Intarsien; caskets und cases for jewellery oder cutlery, und similar Waren, aus Holz; statuettes und andere ornaments, aus Holz; hölzern Waren aus furniture nicht falling in Chapter 94, statuettes und andere ornaments, andere (Code 442019)?

Der Standard-EU-Zollsatz für Code 442019 beträgt 0%. Dieser Satz gilt für Einfuhren aus Drittländern (erga omnes). Für Länder mit Handelsabkommen können niedrigere Präferenzzollsätze gelten.

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44201900

HOLZ UND HOLZWAREN; HOLZKOHLE

Holz Einlegearbeiten und Intarsien; caskets und cases for jewellery oder cutlery, und similar Waren, aus Holz; statuettes und andere ornaments, aus Holz; hölzern Waren aus furniture nicht falling in Chapter 94, statuettes und andere ornaments, andere

EU-Regelzollsatz

MwSt.

19%

Zusatzzölle / Sanktionen

0 Regeln

Erforderliche Dokumente

19 Dok.

C400Y9007P237P24Y935E012+13

Praferenzen

ERGA OMNES 0%ERGA OMNES 0%AD 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%FJ 0%FO 0%GB 0%GE 0%GH 0%IL 0%JO 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%MX 0%PG 0%PS 0%SADC EPA 0%SB 0%SM 0%SWITZ 0%SY 0%TN 0%TR 0%WS 0%XC 0%XL 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”.

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 - CITES

ERGA OMNESR0966/23

Dokumente / Referenzen

C400Y900

Bedingungen

Y001Other conditions: C400— Import/export allowed after control
Y002Other conditions: Y900— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Hinweise

CD370If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an import authorization must be presented.

The quality of solid fuels

ERGA OMNESP1654/18

Dokumente / Referenzen

7P237P24

Bedingungen

C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed

The quality of solid fuels

ERGA OMNESP1654/18

Dokumente / Referenzen

7P237P24

Bedingungen

C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed

The quality of solid fuels

ERGA OMNESP1654/18

Dokumente / Referenzen

7P237P24

Bedingungen

C001Presentation of a certificate/licence/document: 7P23— Entry into free circulation allowed
C002Presentation of a certificate/licence/document: 7P24— Entry into free circulation allowed
C003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed

The quality of solid fuels

ERGA OMNESP1654/18

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 export

ALLTCR1210/03

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 - CITES

ALLTCR0966/23

Dokumente / Referenzen

C400Y900

Bedingungen

Y001Other conditions: C400— Import/export allowed after control
Y002Other conditions: Y900— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Hinweise

CD371If the product is mentioned in the list annexed to Regulation (EC) No 338/97 and its last amendments, an export authorization must be presented.

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

Import prohibition

BYR0355/22

Hinweise

TM952It shall be prohibited:to import, directly or indirectly, wood products as listed in Annex X into the Union if they:(i) originate in Belarus; or(ii) have been exported from Belarus;COUNCIL REGULATION (EC) No 765/2006 - Article 1o.1 (COUNCIL REGULATION (EU) 2022/355)

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 circulation

IQR1210/03

Import prohibition

KPR0285/18

Hinweise

TM886Goods from the Annex XIj of Regulation (EU) 2018/285 (Wood)

Import control

KPR1509/17

Dokumente / Referenzen

Y038Y962

Bedingungen

Y001Other conditions: Y038— Import/export allowed after control
Y002Other conditions: Y962— Import/export allowed after control
Y003Other conditions: the condition is not fulfilled— Import/export not allowed after control

Hinweise

CD721By way of derogation from the prohibition in Article 13 of Regulation (EU) 2017/1509, the competent authorities of the Member States may authorise the import, purchase or transfer, provided that the Member State concerned has obtained the advance approval of the Sanctions Committee on a case-by-case basis.
TM512Goods from the Annex X of Regulation (EU) 2017/1509 (Statues)
CD994If the declared goods are referred to in the footnotes linked to the measure an export/import authorisation must be presented.

Import control

RUR0833/14

Dokumente / Referenzen

L142L143Y859Y874

Bedingungen

B001Presentation of a certificate/licence/document: L142— Import allowed
B002Presentation of a certificate/licence/document: Y874— Import allowed
B004Presentation of a certificate/licence/document: L143— Import allowed
B007Presentation of a certificate/licence/document: Y859— Import allowed
B009Presentation of a certificate/licence/document: the condition is not fulfilled— Import is not allowed

Hinweise

CD868It shall be prohibited to purchase, import, or transfer, directly or indirectly, goods which generate significant revenues for Russia thereby enabling its actions destabilising the situation in Ukraine, as listed in Annex XXI into the Union if they originate in Russia or are exported from Russia.By way of derogation from paragraphs 1, the competent authorities may authorise the purchase, import or transfer of the goods listed in Annex XXI, or the provision of related technical and financial assistance, under such conditions as they deem appropriate, after having determined that this is necessary for the establishment, operation, maintenance, fuel supply and retreatment and safety of civil nuclear capabilities, and the continuation of design, construction and commissioning required for the completion of civil nuclear facilities, the supply of precursor material for the production of medical radioisotopes and similar medical applications, or critical technology for environmental radiation monitoring, as well as for civil nuclear cooperation, in particular in the field of research and development.Council Regulation (EU) No 833/2014 - Article 3i (Council regulation (EU) 2022/576)

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 circulation

SYR1332/13

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 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.

Verbindliche Zolltarifauskunft

vZTA Klassifizierungsbeispiele

DEgold034/23-1

Wooden decorative scene - grandma and granddaughter

HolzGRI 1GRI 2bGRI 3bGRI 5bGRI 6

CZgold00-ZI/01

Circular wooden decoration with ornaments

płyta wiórowa (dřevotříska)GRI 1GRI 2bGRI 3bGRI 6

FRgold24-02529

Decorative LED light box made of MDF wood

FaserplatteGRI 1GRI 2bGRI 3bGRI 6

DEgold907/24-1

LED light garland with wooden balls and tree shapes

HolzGRI 1GRI 2bGRI 3bGRI 6

DEgold021/24-1

Gold leaf tealight holder made of MDF with glass vessel

FaserplatteGRI 1GRI 2bGRI 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.

Einreihungsumfang und Produkte

Der KN-Code 442019 umfasst Statuetten und anderen Zierat aus nicht-tropischem Holz. Der Umfang schließt Skulpturen, Figuren, Masken, Wandschmuck und andere Dekorationsartikel aus Holzarten der gemäßigten Zone ein, wie Eiche, Linde, Nussbaum, Erle und andere. Artikel können durch Handschnitzerei, Drechseln, CNC-Fräsen oder Kombinationen hergestellt werden. Die Einreihung erfordert die Feststellung des dekorativen und ornamentalen Charakters und des nicht-tropischen Holzmaterials. Artikel mit überwiegender Gebrauchsfunktion können unter anderen Positionen eingereiht werden. Lindenholz ist ein traditionelles Schnitzholz in Mitteleuropa.

EUDR und Einfuhrvorschriften

Statuetten unter dem KN-Code 442019 unterliegen als Holzprodukte der EUDR. Der Importeur muss eine Sorgfaltspflichtenerklärung zum legalen Holzursprung abgeben. Anders als bei Tropenholzartikeln ist das Entwaldungsrisikoprofil für Holz der gemäßigten Zone typischerweise niedriger. Farben, Farbstoffe und Lacke zur Skulpturenveredelung unterliegen den REACH-Anforderungen für chemische Stoffe. Für den Kontakt mit Kindern bestimmte Artikel unterliegen der Spielzeugrichtlinie 2009/48/EG einschließlich der Anforderungen an chemische Stoffe in Beschichtungen.

Handel und Importaspekte

Die Einfuhr von Holzstatuetten erfordert die EUDR-Erklärung, Ursprungsdokumente und etwaige Konformitätszertifikate. Holzschnitzereien aus gemäßigten Arten werden aus vielen Ländern importiert, darunter China, Vietnam, Indonesien, Indien und afrikanische Länder. Handgeschnitzte Artikel können im Rahmen des GSP als Kunsthandwerk bevorzugt behandelt werden. Transport erfordert sorgfältige Einzelverpackung mit Polstermaterial. Der Markt für dekorative Holzprodukte reagiert empfindlich auf Designtrends und saisonale Muster.

Lebensmittelkontakt-Sicherheit für Statuetten aus Holz andere

Holzartikel unter KN 4420 19 für den Lebensmittelkontakt müssen die EU-Verordnung 1935/2004 erfüllen. Das Material darf keine schädlichen Stoffe an Lebensmittel abgeben. Das Holz muss frei von gefährlichen Behandlungen und Beschichtungen sein. Es gelten konventionelle Zölle und 19% EUSt. Importeure sollten die geltenden Zollsätze in der TARIC-Datenbank überprüfen und feststellen, ob Präferenzsätze aufgrund des Ursprungslandes und gültiger Nachweise anwendbar sind. Die Zollanmeldung erfolgt elektronisch über ATLAS.

Häufig gestellte Fragen

Unterliegen Lindenholzschnitzereien der EUDR?

Ja. Alle Holzprodukte unter Kapitel 44, einschließlich Lindenholzschnitzereien unter KN 442019, unterliegen der EUDR. Der Importeur muss eine Sorgfaltspflichtenerklärung abgeben, wobei das Risikoprofil für Holz der gemäßigten Zone typischerweise niedriger ist als für Tropenholz.

Unterliegen Holzfiguren für Kinder der Spielzeugrichtlinie?

Ja, wenn Figuren für das Spielen von Kindern unter 14 Jahren bestimmt sind oder sein könnten. Die Spielzeugrichtlinie 2009/48/EG stellt strenge Anforderungen an chemische Stoffe in Beschichtungen, mechanische Festigkeit und Kennzeichnung. Die Normen EN 71 definieren detaillierte Anforderungen.

Welches Holz wird traditionell in der europäischen Schnitzerei verwendet?

Traditionelle Schnitzholzarten in Europa sind Linde, Nussbaum, Eiche, Erle und Birne. Linde wird besonders wegen ihrer weichen, gleichmäßigen Struktur geschätzt, die präzises Schnitzen erleichtert. Nussbaum bietet attraktive Farbe und bessere Haltbarkeit. Die Artenwahl hängt von Schnitztechnik und Verwendungszweck ab.

Müssen Statuetten aus Holz andere KN 4420 19 Lebensmittelkontaktvorschriften erfüllen?

Wenn Statuetten aus Holz andere unter KN 4420 19 für den Lebensmittelkontakt bestimmt sind, müssen sie die EU-Verordnung 1935/2004 erfüllen. Das Material darf keine schädlichen Stoffe enthalten.

Nützliche Tools & Ressourcen

Zollrechner

Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Holz Einlegearbeiten und Intarsien; caskets und cases for jewellery oder cutlery, und similar Waren, aus Holz; statuettes und andere ornaments, aus Holz; hölzern Waren aus furniture nicht falling in Chapter 94, statuettes und andere ornaments, andere“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Holz Einlegearbeiten und Intarsien; caskets und cases for jewellery oder cutlery, und similar Waren, aus Holz; statuettes und andere ornaments, aus Holz; hölzern Waren aus furniture nicht falling in Chapter 94, statuettes und andere ornaments, andere“ unter Berücksichtigung aller Kosten.

Verwandte Begriffe

Zoll Zollwert Meistbegünstigungszoll