Welche MwSt. gilt für Einfuhren unter Code 691190?

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 691190 benötigt?

Die Einfuhr von Waren unter Code 691190 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 691190?

Nutzen Sie den Celna24-Zollrechner - geben Sie den Warenwert, das Ursprungsland und den Code 691190 ein, und der Rechner ermittelt Zoll, MwSt. und die gesamten Einfuhrkosten.

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69119000

KERAMISCHE WAREN›Geschirr und andere Haushalts- oder Wirtschaftsartikel und Toilettengegenstände, aus Porzellan

Geschirr und andere Haushalts- oder Wirtschaftsartikel und Toilettengegenstände, aus Porzellan, andere

Q: Wie hoch ist der Zoll für Geschirr und andere Haushalts- oder Wirtschaftsartikel und Toilettengegenstände, aus Porzellan, andere (Code 691190)?

Der Standard-EU-Zollsatz für Code 691190 beträgt 12%. Dieser Satz gilt für Einfuhren aus Drittländern (erga omnes). Für Länder mit Handelsabkommen können niedrigere Präferenzzollsätze gelten.

EU-Regelzollsatz

12%

MwSt.

19%

Zusatzzölle / Sanktionen

0 Regeln

Erforderliche Dokumente

19 Dok.

C669C670C672Y9237P027P45+13

Standardsatze

Gilt für	Art	Satz	Bedingungen	Verordnung
ERGA OMNES	Third country duty	12%	-	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 8.4%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 7.5%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 - 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

Border control

ERGA OMNESP1612/11

Dokumente / Referenzen

7P027P45

Bedingungen

C001Presentation of a certificate/licence/document: 7P02- Import allowed
C002Presentation of a certificate/licence/document: 7P45- Import allowed
C003Presentation of a certificate/licence/document: the condition is not fulfilled- Import is not allowed

Hinweise

SK001Certificates confirming border sanitary control are: 1) certificate of food health quality, additional substances permitted, other food ingredients, products and materials permitted in contact with food, or 2) certificate of production usefulness of process helping substances according to the Act on food and nutrition safety; Border sanitary control does not concern: - goods under transit procedure from Third Countries through the Territory of the Republic of Poland to Third Countries or to other Member States when transported in tight means of transportation complying with sanitary requirements and protected against uncontrolled opening under customs regulations. Moreover, border sanitary control does not concern goods imported from Norway, Island and Lichtenstein. Additional information: Border sanitary control also concerns goods entered into the territory of the European Community by border crossing on the territory of other Member State or EFTA Member and not covered by border sanitary control in that country under the customs procedure concerning admission to trading

Border control

ERGA OMNESP1612/11

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 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 - 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 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

Export control on luxury goods

KPR2062/17

Dokumente / Referenzen

Y946

Bedingungen

Y001Other conditions: Y946- Import/export allowed after control
Y002Other conditions: the condition is not fulfilled- Import/export not allowed after control

Hinweise

TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).

Import control on luxury goods

KPR2062/17

Dokumente / Referenzen

Y945Y946

Bedingungen

Y001Other conditions: Y945- Import/export allowed after control
Y002Other conditions: Y946- Import/export allowed after control
Y003Other conditions: the condition is not fulfilled- Import/export not allowed after control

Hinweise

CD203The prohibition shall not apply to travellers' personal effects or to goods of a non-commercial nature for travellers' personal use contained in their luggage (Art 10.2 of Regulation (EU) 2017/1509)
TM684Goods from the list of luxury goods referred to in Article 10 of Regulation (EU) 2017/1509
CD223The prohibition shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States in the DPRK or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff (Art 10.3 of Regulation (EU) 2017/1509).

Export control on luxury goods

RUR0833/14

Dokumente / Referenzen

Y821Y822

Bedingungen

Y001Other conditions: Y821- Import/export allowed after control
Y010Other conditions: Y822- Import/export allowed after control
Y090Other conditions: the condition is not fulfilled- Import/export not allowed after control

Hinweise

CD863It shall be prohibited to sell, supply, transfer or export, directly or indirectly, luxury goods as listed in Annex XVIII, to any natural or legal person, entity or body in Russia or for use in Russia.2. The prohibition referred to in paragraph 1 shall apply to luxury goods listed in Annex XVIII insofar as their value exceeds EUR 300 per item unless otherwise specified in the Annex.3. The prohibition referred to in paragraph 1 shall not apply to goods which are necessary for the official purposes of diplomatic or consular missions of Member States or partner countries in Russia or of international organisations enjoying immunities in accordance with international law, or to the personal effects of their staff.Council Regulation (EU) No 833/2014 - Article 3h (COUNCIL REGULATION (EU) 2022/428)

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

DEgold248/25-1

Porcelain bathroom waste bin with aluminium rim

PorzellanGRI 1GRI 3bGRI 6

DEgold088/24-1

Porcelain toothbrush cup

PorzellanGRI 1GRI 6

PLgold4-000303

Ceramic soap dish with silver decoration

KeramikGRI 1GRI 6

DEgold876/24-1

Porcelain pet food bowl

PorzellanGRI 1GRI 5bGRI 6

DEgold872/24-1

Porcelain bathroom tray SONO

PorzellanGRI 1GRI 5bGRI 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 691190 dekorative Porzellanobjekte

KN-Unterposition 691190 ist die Auffangposition innerhalb der Position 6911 und umfasst Porzellanobjekte, die kein Tisch- oder Küchengeschirr der Unterposition 691110 darstellen. Dazu gehören insbesondere: Porzellanfiguren und Statuetten, Zierobjekte und Dekorationsgegenstände, Dekorationsvasen, Porzellankerzenhalter, Bilderrahmen, Schmuckkästchen, Dekorationsteller, Masken, keramische Skulpturen sowie alle weiteren Porzellanobjekte künstlerischer oder dekorativer Natur. Das entscheidende Einreihungskriterium ist die ausschließlich oder überwiegend dekorative oder künstlerische Zweckbestimmung - im Gegensatz zu Tischgeschirr und Küchenartikeln (691110), die der Zubereitung oder dem Servieren von Speisen und Getränken dienen. Dekorationsvasen können gelegentlich Einreihungszweifel aufwerfen: Ist eine Vase ausschließlich zur Dekoration oder zum Halten von Blumen bestimmt, ohne Tischfunktionen zu erfüllen, ist Unterposition 691190 korrekt. Mehrfach verwendbare Artikel sind nach ihrer hauptsächlichen Zweckbestimmung einzureihen. Porzellan im Sinne dieser Unterposition muss die KN-Definition von Porzellan erfüllen (vollständig gesintert, Wasseraufnahme unter 0,5%). Dekorative Gegenstände aus Steinzeug oder Steingut werden unter Unterposition 691300 eingereiht. Die Einreihung erfolgt gemäß AV 1 und 6 sowie den Anmerkungen zu Kapitel 69.

Regulatorische Anforderungen und Produktsicherheit für dekoratives Porzellan der Unterposition 691190

Die Einfuhr von Porzellan-Dekorationsartikeln der Unterposition 691190 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 abgeben. Erforderliche Unterlagen: Handelsrechnung mit Warenbeschreibung und Angabe des Dekorationszwecks, Beförderungsdokument (CMR, B/L oder AWB) sowie technische Beschreibung zur Bestätigung des Werkstoffs (Porzellan). Porzellanfiguren und Zierobjekte sind keine Bauprodukte und bedürfen daher keiner CE-Kennzeichnung nach der BauPVO. Sind Artikel für Kinder bestimmt oder ihnen zugänglich, können sie der Spielzeugsicherheitsrichtlinie (2009/48/EG) unterliegen - dies gilt für Porzellanfiguren, die für Kinder unter 14 Jahren vermarktet werden. Die GPSR, Verordnung (EU) 2023/988, anwendbar ab 13. Dezember 2024, gilt für alle auf dem EU-Markt in Verkehr gebrachten Verbraucherprodukte: Einführer müssen eine Produktrisikobewertung durchführen, technische Unterlagen führen und eine verantwortliche Person in der EU benennen. Artikel mit blei- oder cadmiumhaltigen Glasuren oder Pigmenten unterliegen der REACH-Verordnung (EG) Nr. 1907/2006 hinsichtlich SVHC-Stoffen. Haben Dekorationsartikel gelegentlich Lebensmittelkontakt, können Migrationsgrenzwerte der Richtlinie 84/500/EWG Anwendung finden. MFN-Zollsätze und Handelsmaßnahmen sind in TARIC zu überprüfen.

Zollsätze und Einreihungsfallen für Porzellanobjekte der Unterposition 691190

MFN-Zollsätze für Porzellan-Dekorationsartikel der Unterposition 691190 sind in der aktuellen TARIC-Datenbank der Europäischen Kommission zu überprüfen. Dekoratives Porzellan wird in die EU u.a. aus China, Vietnam, der Türkei, Tschechien und Deutschland eingeführt. Präferenzzollsätze können im Rahmen von EU-Freihandelsabkommen verfügbar sein, darunter EVFTA mit Vietnam, das EU-Japan-WPA, das EU-Korea-FTA sowie das APS, sofern Ursprungsregeln eingehalten und gültige EUR.1- oder REX-Nachweise vorgelegt werden. Typische Einreihungsfallen bei Unterposition 691190: Porzellan-Dekorationsfiguren können mit Steinzeug- oder Steingutobjekten (Unterposition 691300) verwechselt werden, wenn der Werkstoff nicht korrekt festgestellt wurde; mehrfach verwendbare Porzellanvasen können je nach hauptsächlichem Verwendungszweck in 691110 oder 691190 einzureihen sein; Porzellanobjekte künstlerischen Charakters können unter Position 9703 (Original-Bildhauerarbeiten) fallen, wenn sie als Kunstwerke angesehen werden - künstlerische Merkmale und Wert des Artikels sind zu überprüfen. Der Einführer sollte Art und Zweckbestimmung des Artikels in der Zollanmeldung präzise beschreiben. Bei Zweifeln empfiehlt sich die Einholung einer vZTA. Einfuhren aus Russland und Belarus können EU-Sanktionen unterliegen. Alle Zollsätze und Handelsmaßnahmen sind in TARIC zu überprüfen.

Andere Porzellanwaren - KN 6911 90

Andere Porzellanwaren (nicht Geschirr) unter KN 6911 90 haben einen Regelzollsatz von 12%.

Häufig gestellte Fragen

Wie lassen sich Porzellan-Dekorationsartikel der Unterposition 691190 von Steinzeugobjekten der Unterposition 691300 abgrenzen?

Das entscheidende Kriterium ist der Werkstoff: Unterposition 691190 umfasst ausschließlich Artikel aus Porzellan - vollständig gesinterte Keramik mit Wasseraufnahme unter 0,5%, üblicherweise weiß, undurchlässig und aus Kaolin, Feldspat und Quarz hergestellt. Figuren und Zierobjekte aus glasiertem Steinzeug, Steingut oder Terrakotta werden dagegen unter Unterposition 691300 eingereiht. Eine Herstellererklärung mit Ergebnissen der Wasseraufnahmeprüfung (z.B. nach ISO 10545-3) oder ein Materialdatenblatt ist für die korrekte Tarifeinreihung und zur Vermeidung von Streitigkeiten mit den Zollbehörden unerlässlich. Bei anhaltenden Zweifeln über den Werkstoff empfiehlt sich die Beantragung einer vZTA. Zollsätze stets in TARIC überprüfen.

Können Porzellanfiguren und Zierobjekte der Unterposition 691190 als Kunstwerke eingereiht werden?

Original-Bildhauerarbeiten und Statuetten können für eine Einreihung unter Position 9703 (Original-Bildhauerarbeiten) anstelle von Unterposition 691190 in Betracht kommen, wenn es sich um einmalige oder auf wenige Stücke limitierte Kunstwerke eines Künstlers handelt. Serienmäßig hergestellte Porzellanfiguren, auch von hoher künstlerischer Qualität, werden in der Regel unter Unterposition 691190 eingereiht. Die Grenze zwischen einem keramischen Gegenstand und einem Kunstwerk ist Gegenstand zahlreicher vZTA-Entscheidungen und Zollauskünfte - bei der Einfuhr von Artikeln mit potenziell künstlerischem Charakter empfiehlt sich die Einholung einer vZTA. Zollsätze für Position 9703 können von denen für 691190 abweichen - in TARIC überprüfen.

Welche Pflichten legt die GPSR Einführern von Porzellan-Zierartikeln der Unterposition 691190 auf?

Ab 13. Dezember 2024 legt die GPSR, Verordnung (EU) 2023/988, Einführern von Porzellan-Dekorationsartikeln folgende Pflichten auf: Durchführung einer Produktrisikobewertung, Sicherstellung der Übereinstimmung mit Sicherheitsanforderungen, Führung technischer Unterlagen für mindestens 10 Jahre sowie Benennung einer verantwortlichen Person in der EU. Einführer müssen Rückverfolgbarkeit der Produkte und die Möglichkeit eines Marktrückrufs gewährleisten. Sind Artikel für Kinder zugänglich, ist zu prüfen, ob die Spielzeugsicherheitsrichtlinie (2009/48/EG) Anwendung findet. Aktuelle Anforderungen sind anhand nationaler Vorschriften zu überprüfen. Zollsätze sind in der TARIC-Datenbank der EU zu überprüfen.

Was fällt unter KN 6911 90?

Unter KN 6911 90 fallen andere Porzellanwaren. Zollsatz: 12%.

Nützliche Tools & Ressourcen

Zollrechner

Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Geschirr und andere Haushalts- oder Wirtschaftsartikel und Toilettengegenstände, aus Porzellan, andere“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Geschirr und andere Haushalts- oder Wirtschaftsartikel und Toilettengegenstände, aus Porzellan, andere“ unter Berücksichtigung aller Kosten.

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