Welche MwSt. gilt für Einfuhren unter Code 16041995?

Der reguläre Einfuhrumsatzsteuersatz beträgt 7%. Die MwSt. wird auf den Zollwert zuzüglich Zoll und etwaiger Verbrauchsteuern berechnet.

Welche Dokumente werden für die Einfuhr von Waren unter Code 16041995 benötigt?

Die Einfuhr von Waren unter Code 16041995 kann 37 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 16041995?

Nutzen Sie den Celna24-Zollrechner — geben Sie den Warenwert, das Ursprungsland und den Code 16041995 ein, und der Rechner ermittelt Zoll, MwSt. und die gesamten Einfuhrkosten.

1604 19 95 — Fische, zubereitet…

Q: Wie hoch ist der Zoll für Fische, zubereitet oder haltbar gemacht; Kaviar und Kaviarersatz, aus Fischeiern gewonnen, fish, whole or in pieces, but not minced, anderer, anderer, alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius) (Code 16041995)?

Der Standard-EU-Zollsatz für Code 16041995 beträgt 20%. Dieser Satz gilt für Einfuhren aus Drittländern (erga omnes). Für Länder mit Handelsabkommen können niedrigere Präferenzzollsätze gelten.

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16041995

ZUBEREITUNGEN VON FLEISCH, FISCHEN ODER VON KREBSTIEREN, WEICHTIEREN ODER ANDEREN WIRBELLOSEN WASSERTIEREN ODER VON INSEKTEN›Fische, zubereitet oder haltbar gemacht; Kaviar und Kaviarersatz, aus Fischeiern gewonnen›Fische, zubereitet oder haltbar gemacht; Kaviar und Kaviarersatz, aus Fischeiern gewonnen, fish, whole or in pieces, but not minced, anderer

Fische, zubereitet oder haltbar gemacht; Kaviar und Kaviarersatz, aus Fischeiern gewonnen, fish, whole or in pieces, but not minced, anderer, anderer, alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius)

EU-Regelzollsatz

20%

MwSt.

Zusatzzölle / Sanktionen

0 Regeln

Erforderliche Dokumente

37 Dok.

C099C122C124C125C673Y927+31

Standardsatze

Gilt für	Art	Satz	Bedingungen	Verordnung
ERGA OMNES	Third country duty	20%	—	R2505/92

Praferenzen

AD 0%AL 10%BA 14%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 6%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 7%GSP+ 0%IL 0%IS 3%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 14%MK 0%MX 0%NO 3%NO 0%NZ 0%PE 0%PG 0%PS 0%SADC EPA 0%SB 0%SG 0%SM 0%TN 0%TR 0%UA 0%VN 0%WS 0%XC 0%XK 0%XL 0%XS 14%XS 0%ZA 0%

Hinweise

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

Control on illegal, unreported and unregulated fishing

ERGA OMNES (excl. CM, KH, VC, TT, KM)R1005/08

Dokumente / Referenzen

C099C122C124C125C673Y927

Bedingungen

B001Presentation of a certificate/licence/document: C673— Import/export allowed after control
B050Presentation of a certificate/licence/document: Y927— Import/export allowed after control
B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
C001Presentation of a certificate/licence/document: C099— Import/export allowed after control
C010Presentation of a certificate/licence/document: C122— Import/export allowed after control
C020Presentation of a certificate/licence/document: C124— Import/export allowed after control
C030Presentation of a certificate/licence/document: C125— Import/export allowed after control
C050Presentation of a certificate/licence/document: Y927— Import/export allowed after control
C090Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control

Hinweise

CD590Fishery products, with the exception of- aquaculture products obtained from fry and larvae;- live ornamental fish, crustaceans, molluscs and other aquatic invertebrates;- freshwater fish, crustaceans, molluscs and other aquatic invertebrates;- oysters, scallops, mussels, clams, cockles and ark shells, jellyfish;- livers, roes, milt, fish fins (with exception to fins of fish of the class Chondrichthyes), heads, tails, maws and other edible fish offal;- snails, other than sea snails;- caviar substitutesshall be imported into the Union only upon submission of a catch certificate issued by the competent authorities in accordance with Regulation (EC) No 1005/2008 (OJ L 286). The detailed list of fishery products excluded from these requirements is provided by Commission Implementing Regulation (EU) 2022/1479.In order to import fishery products constituting one single consignment, transported in the same form to the Community from a third country other than the flag State, the importer shall submit to the authorities of the Member States of importation:the catch certificate(s) validated by the flag State; andthe single transport document issued to cover the passage from the territory of the flag State through that third country; ora document issued by the competent authorities of that third country:-giving an exact description of the fishery products, the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used, and-indicating the conditions under which the fishery products remained in that third country.Where the species concerned are subject to a recognized regional fisheries management organisation catch documentation scheme which, the documents referred to above may be replaced by the re-export certificate of that catch documentation scheme, provided that the third country has fulfilled its notification requirements accordingly.In order to import fishery products constituting one single consignment and which have been processed in a third country other than the flag State, the importer shall submit to the authorities of the Member State of importation a statement established by the processing plant in that third country and endorsed by its competent authorities:(a) giving an exact description of the unprocessed and processed products and their respective quantities;(b) indicating that the processed products have been processed in that third country from catches accompanied by catch certificate(s) validated by the flag State; and(c) accompanied by:(i) the original catch certificate(s) where the totality of the catches concerned has been used for the processing of the fishery products exported in a single consignment; or(ii) a copy of the original catch certificate(s), where part of the catches concerned has been used for the processing of the fishery products exported in a single consignment.The re-exportation of products imported under a catch certificate shall be authorised through the validation by the competent authorities of the Member State from which the re-exportation is to take place of the section ‘re-export’ of the catch certificate or a copy thereof where the fishery products to be re-exported are a part of the products imported.

Import control of organic products

ERGA OMNES (excl. CH, IS, LI, NO)R2306/21

Dokumente / Referenzen

C644Y929

Bedingungen

B001Presentation of a certificate/licence/document: C644— Import/export allowed after control
B002Presentation of a certificate/licence/document: Y929— Import/export allowed after control
B003Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control

Hinweise

CD808If goods bear a reference to organic production in the labelling, advertising material or accompanying documents of products, the declarant must submit a certificate of inspection (C644) at import in accordance with Article 45(1) of Regulation (EU) 2018/848 (release for free circulation). For products not covered by Regulation (EU) 2018/848, certificate Y929 has to be declared.These provisions shall apply in addition to the rules regarding the use of the Common Health Entry Document (CHED) by the competent authorities at border control posts in accordance with Article 56(3), point (b)(i), of Regulation (EU) 2017/625 and at control points in accordance with Commission Delegated Regulation (EU) 2019/2123 and with the rules on decisions on consignments laid down in Article 55 of Regulation (EU) 2017/625.

Marketing quality control

ERGA OMNES (excl. IS, NO, CH, LI)P0044/01

Dokumente / Referenzen

7P017P55

Bedingungen

B001Presentation of a certificate/licence/document: 7P01— Entry into free circulation allowed
B002Presentation of a certificate/licence/document: 7P55— Entry into free circulation allowed
B003Presentation of a certificate/licence/document: the condition is not fulfilled— The entry into free circulation is not allowed

Hinweise

SK006The goods can be entered for release for free circulation or inward processing under the drawback system if a marketing quality certificate is presented in accordance with the Act on marketing quality of agriculture and foodstuff products of 21 December 2000 (Journal of Laws 2001, No 5, item 44, with later amendments).
SK011Minimal quantity subject to control - 1 ton

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

Veterinary control

ALLTC (excl. AD, CH, FO, SM, IS, LI, NO, GL)R0632/21

Dokumente / Referenzen

C084N853Y058Y170Y171Y172Y173Y174Y175Y176Y177Y931

Bedingungen

B001Presentation of a certificate/licence/document: N853— Import/export allowed after control
B010Presentation of a certificate/licence/document: Y058— Import/export allowed after control
B070Presentation of a certificate/licence/document: Y170— Import/export allowed after control
B071Presentation of a certificate/licence/document: Y171— Import/export allowed after control
B072Presentation of a certificate/licence/document: Y172— Import/export allowed after control
B073Presentation of a certificate/licence/document: Y173— Import/export allowed after control
B074Presentation of a certificate/licence/document: Y174— Import/export allowed after control
B075Presentation of a certificate/licence/document: Y175— Import/export allowed after control
B076Presentation of a certificate/licence/document: Y176— Import/export allowed after control
B077Presentation of a certificate/licence/document: Y177— Import/export allowed after control
B084Presentation of a certificate/licence/document: Y931— Import/export allowed after control
B088Presentation of a certificate/licence/document: C084— Import/export allowed after control
B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: N853— Import/export allowed after control
E010The 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
E070The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y170— Import/export allowed after control
E071The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y171— Import/export allowed after control
E072The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y172— Import/export allowed after control
E073The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y173— Import/export allowed after control
E074The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y174— Import/export allowed after control
E075The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y175— Import/export allowed after control
E076The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y176— Import/export allowed after control
E077The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y177— Import/export allowed after control
E084The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y931— Import/export allowed after control
E088The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C084— Import/export allowed after control
E090The 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

CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).
CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.
CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.
CD626Import of the products of animal origin can derogate from the controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630

Veterinary control

EUR0632/21

Dokumente / Referenzen

C084N853Y058Y072Y073Y076Y077Y078Y079Y151Y931

Bedingungen

B001Presentation of a certificate/licence/document: N853— Import/export allowed after control
B002Presentation of a certificate/licence/document: Y058— Import/export allowed after control
B003Presentation of a certificate/licence/document: Y072— Import/export allowed after control
B004Presentation of a certificate/licence/document: Y073— Import/export allowed after control
B005Presentation of a certificate/licence/document: Y076— Import/export allowed after control
B006Presentation of a certificate/licence/document: Y077— Import/export allowed after control
B007Presentation of a certificate/licence/document: Y078— Import/export allowed after control
B008Presentation of a certificate/licence/document: Y079— Import/export allowed after control
B015Presentation of a certificate/licence/document: Y151— Import/export allowed after control
B084Presentation of a certificate/licence/document: Y931— Import/export allowed after control
B088Presentation of a certificate/licence/document: C084— Import/export allowed after control
B090Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
E001The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: N853— 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: 20 kg— 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: Y072— 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: Y073— 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: Y076— Import/export allowed after control
E006The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y077— Import/export allowed after control
E007The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y078— Import/export allowed after control
E008The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y079— Import/export allowed after control
E015The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y151— Import/export allowed after control
E084The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: Y931— Import/export allowed after control
E088The quantity or the price per unit declared, as appropriate, is equal or less than the specified maximum, or presentation of the required document: C084— Import/export allowed after control
E090The 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

CD624The import of the products of animal origin is subject to the presentation of a Common Health Entry Document for products of animal origin (CHED–P) in accordance with the conditions laid down in article 40 of the Commission Implementing Regulation (EU) 2019/1715 of 30 September 2019 laying down rules for the functioning of the information management system for official controls and its system components (‘the IMSOC Regulation’).
CD626Import of the products of animal origin can derogate from the controls according to Article 3 of Commission Delegated Regulation (EU) 2021/630
CD737Articles 3 and 4 of the Commission Delegated Regulation (EU) 2019/2122 establishes that some “animals intended for scientific purposes” and all the “research and diagnostic samples”, if authorised by the competent authority of the Member State of destination, shall be exempted from official controls at border control posts.
CD686Small consignments of goods (sent to natural persons which are not intended to be placed on the market) or goods, which form part of passengers’ personal luggage (intended for personal consumption or use) shall not be subjected to Official controls, by virtue of Articles 10 and 7 of Commission delegated regulation 2019/2122.
CD644Derogations to the presentation of a Common Veterinary Entry Document apply to goods with EU origin returning from certain third countries, according to the relevant EU legislation.

Control on illegal, unreported and unregulated fishing

IUU non coop ctriesR1005/08

Dokumente / Referenzen

Y927

Bedingungen

B001Presentation of a certificate/licence/document: Y927— Import/export allowed after control
B002Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control

Hinweise

CD669Republic of Trinidad and Tobago, Cameroon, The Kingdom of Cambodia, Saint Vincent and the Grenadines and the Union of the Comoros are considered by the European Commission as non-cooperating third countries in fighting illegal, unreported and unregulated fishing.In accordance with Article 38 (1) and (5) of the Council Regulation (EC) No 1005/2008 (OJ L 286), the importation of fishery products caught by fishing vessels flying the flag of non-cooperating countries as well as the exportation to such countries is prohibited. The detailed list of fishery products excluded from this prohibition is provided by Commission Implementing Regulation (EU) 2022/1479.

Import prohibition

KPR1548/17

Hinweise

TM757Goods from the Annex XIa of Regulation (EU) 2017/1509 (Seafood)

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

DEgold828/25-1

Smoked Alaska pollack fillets in olive oil

mięso rybne (mintaj)GRI 1GRI 5bGRI 6

DEgold218/25-1

Frozen fish preparation with potatoes, tomatoes, spinach

ryba (mintaj pacyficzny / Alaska pollack)GRI 1GRI 5bGRI 6

DEgold668/25-1

Marinated frozen Pangasius fish fillets

mięso ryby PangasiusGRI 1GRI 6GRI 5b

ESgold25SOL927

Breaded hake fish steak, refrigerated

ryba (morszczuk)GRI 1GRI 6

DEgold837/24-1

Grilled marinated frozen conger eel fillets for sushi

mięso ryby (Conger myriaster)GRI 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.

Nützliche Tools & Ressourcen

Zollrechner

Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Fische, zubereitet oder haltbar gemacht; Kaviar und Kaviarersatz, aus Fischeiern gewonnen, fish, whole or in pieces, but not minced, anderer, anderer, alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius)“ und sehen Sie die gesamten Importkosten.VerbrauchsteuerrechnerPrüfen Sie, ob Ihre Waren der Verbrauchsteuer unterliegen, und berechnen Sie den Steuerbetrag.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Fische, zubereitet oder haltbar gemacht; Kaviar und Kaviarersatz, aus Fischeiern gewonnen, fish, whole or in pieces, but not minced, anderer, anderer, alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius)“ unter Berücksichtigung aller Kosten.

Verwandte Begriffe

Zoll Zollwert Verbrauchsteuer