69101000
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, aus Porzellan
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
FRgold24-04078
Wall-mounted toilet with electronic bidet seat
PorzellanGRI 1GRI 2bGRI 3bGRI 5bGRI 6
DEgold458/25-1
Ceramic bidet toilet (Dusch-WC), unassembled
PorzellanGRI 1GRI 2aGRI 3bGRI 5bGRI 6
DEgold762/24-1
Ceramic bidet toilet (Dusch-WC)
PorzellanGRI 1GRI 3bGRI 6
DEgold816/24-1
Cream porcelain washbasin
PorzellanGRI 1GRI 6
DEgold347/24-1
Porcelain wash basins, rectangular, white
PorzellanGRI 1GRI 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.
Einreihungsbereich — Unterposition 691010 Porzellan-Sanitärkeramik
Die KN-Unterposition 691010 erfasst Sanitärkeramik aus Porzellan: Küchen- und Badezimmerspülbecken, Waschbecken, Badewannen, Bidets, WC-Becken, Urinale und Spülkästen aus Sanitärporzellan. Das entscheidende Einreihungskriterium für Unterposition 691010 gegenüber 691090 ist das Material: Die Erzeugnisse müssen aus Porzellan bestehen, d.h. aus vollständig gesinterter, praktisch nicht saugfähiger Keramik mit einer Wasseraufnahme unter 0,5 %, typischerweise weiß oder cremeweiß, bei hohen Temperaturen gebrannt. Sanitärporzellan unterscheidet sich von gewöhnlichem Steinzeug und Steingut durch höhere mechanische Festigkeit, vernachlässigbare Wasseraufnahme und eine glatte, glasierte Oberfläche, die leicht zu reinigen ist. Sanitärkeramik aus Steinzeug oder Steingut mit höherer Wasseraufnahme wird in Unterposition 691090 eingereiht. Position 6910 erfasst alle keramischen Sanitärerzeugnisse für die dauerhafte Installation in Badezimmern, Toiletten und Küchen als Sanitäreinrichtungsgegenstände; die Unterscheidung innerhalb der Position zwischen 691010 und 691090 erfolgt ausschließlich nach dem Keramikmaterial. Die Einreihung erfolgt nach den Allgemeinen Vorschriften AV 1 und 6 und den Anmerkungen zu Kapitel 69. Der Importeur sollte in der Zollanmeldung das Material (Porzellan oder sonstige Keramik), den Erzeugnistyp und den Verwendungszweck präzise angeben, da sich Zollsätze und handelspolitische Maßnahmen zwischen den beiden Unterpositionen unterscheiden können. Bei Zweifeln empfiehlt sich eine VZTA.
BauPVO, CE-Kennzeichnung und Regulierungsanforderungen bei der Einfuhr von Sanitärkeramik
Die Einfuhr von keramischen Sanitärerzeugnissen der Unterposition 691010 in die EU unterliegt der Bauproduktenverordnung (BauPVO), Verordnung (EU) Nr. 305/2011. WC-Becken, Waschbecken, Badewannen und Bidets, die für die dauerhafte Installation in Gebäuden bestimmt sind, sind Bauprodukte und erfordern eine CE-Kennzeichnung sowie eine Leistungserklärung (DoP), sofern sie von einer harmonisierten Norm erfasst werden. Wesentliche harmonisierte Normen für keramische Sanitärerzeugnisse sind EN 997 (WC-Becken und WC-Garnituren), EN 14688 (Waschbecken), EN 14516 (Badewannen) und EN 14296 (Urinale). Unter diese Normen fallende Erzeugnisse, die auf dem EU-Markt in Verkehr gebracht werden, müssen eine CE-Kennzeichnung tragen und von einer DoP begleitet sein. Keramische Sanitärerzeugnisse stehen mit Trinkwasser in Berührung und unterliegen daher der Verordnung (EU) 2020/1783 über Anforderungen an Stoffe und Materialien mit Trinkwasserkontakt: Hersteller oder Importeur muss nachweisen, dass Glasur- und Keramikmaterialien keine Schadstoffe über den zulässigen Grenzwerten in das Wasser abgeben. Die REACH-Verordnung (EG) Nr. 1907/2006 gilt für SVHC-Stoffe in den Produktmaterialien, insbesondere Blei- und Cadmiumverbindungen in Pigmenten und Glasuren. Die GPSR, Verordnung (EU) 2023/988, gilt ab 13. Dezember 2024 und verpflichtet Importeure zu Risikobewertung, technischer Dokumentation und Benennung einer verantwortlichen Person in der EU. MFN-Zollsätze und etwaige Antidumpingmaßnahmen sind in der EU-TARIC-Datenbank zu überprüfen.
Zollsätze, Antidumpingkontext und Handel mit Porzellan-Sanitärkeramik
Keramische Sanitärerzeugnisse der Unterposition 691010 werden in die EU vor allem aus China, der Türkei, Vietnam, Marokko und der Ukraine eingeführt. Die MFN-Zollsätze für Unterposition 691010 sind in der aktuellen EU-TARIC-Datenbank zu überprüfen. Präferenzielle Zollsätze können im Rahmen von EU-Freihandelsabkommen gewährt werden — darunter die EU-Türkei-Zollunion, das EU-Vietnam-EVFTA, das EU-Ukraine-DCFTA und andere — sofern die geltenden Ursprungsregeln erfüllt sind und ein gültiger Ursprungsnachweis vorgelegt wird. Hinweis: Die EU erhebt Antidumpingzölle auf keramisches Geschirr und Küchenartikel aus China (Position 6912); keramische Sanitärerzeugnisse der Position 6910 haben eine eigene Tarifeinreihung und einen anderen Status handelspolitischer Maßnahmen, der vor jeder Einfuhr in TARIC für den konkreten Code und das Ursprungsland zu überprüfen ist. Einfuhren von Sanitärkeramik mit BauPVO-Anforderungen können bei der Zollabfertigung Dokumentenprüfungen unterliegen, bei denen DoP und technische Unterlagen verlangt werden können. Typische Einreihungsfallen: Waschbecken aus Steinzeug oder Steingut sind in Unterposition 691090 einzureihen, nicht in 691010; keramisches Badezimmerzubehör (Seifenspender, Handtuchhalter) wird außerhalb von Position 6910 eingereiht. Alle Zollsätze und Handelsmaßnahmen sind in der EU-TARIC-Datenbank zu überprüfen.
Häufig gestellte Fragen
Welche BauPVO-Pflichten bestehen bei der Einfuhr von keramischer Sanitärkeramik der Unterposition 691010?
Keramische Sanitärerzeugnisse der Unterposition 691010, wie WC-Becken, Waschbecken und Badewannen, sind Bauprodukte im Sinne der Verordnung (EU) Nr. 305/2011 (BauPVO). Der Importeur muss sicherstellen, dass Erzeugnisse, die unter harmonisierte Normen fallen (EN 997, EN 14688, EN 14516), eine CE-Kennzeichnung tragen und von einer Leistungserklärung (DoP) begleitet werden. Ohne CE-Kennzeichnung und DoP dürfen solche Erzeugnisse nicht rechtmäßig auf dem EU-Markt in Verkehr gebracht werden. Erzeugnisse mit Trinkwasserkontakt müssen zusätzlich die Anforderungen der Verordnung (EU) 2020/1783 erfüllen. Zollsätze sind in der EU-TARIC-Datenbank zu überprüfen.
Wie unterscheidet sich Porzellansanitärkeramik der Unterposition 691010 von Steinzeug- oder Steingutsanitärkeramik der Unterposition 691090?
Das Einreihungskriterium zur Unterscheidung der Unterposition 691010 von 691090 ist das Keramikmaterial: Porzellan ist eine vollständig gesinterte Keramik mit einer Wasseraufnahme unter 0,5 %, typischerweise weiß oder cremeweiß, dicht und nicht saugfähig, bei hohen Temperaturen gebrannt, was hohe mechanische Festigkeit und eine glatte Glasuroberfläche ergibt. Steinzeug und Steingut weisen deutlich höhere Wasseraufnahmewerte auf und einen geringeren Sinterungsgrad — sie werden in Unterposition 691090 eingereiht. Die Materialbescheinigung des Herstellers zur Keramikzusammensetzung und Prüfergebnisse zur Wasseraufnahme, z.B. nach ISO 10545-3, sind für eine korrekte Einreihung unerlässlich und können von den Zollbehörden angefordert werden. Bei Zweifeln wird die Beantragung einer Verbindlichen Zolltarifauskunft (VZTA) beim zuständigen Zollamt sowie die Recherche in der EBTI-Datenbank empfohlen.
Gelten Antidumpingzölle auf Porzellan-Sanitärkeramik aus China der Unterposition 691010?
EU-Antidumpingzölle auf Keramikerzeugnisse aus China betreffen in erster Linie keramisches Geschirr und Küchenartikel der Position 6912. Keramische Sanitärerzeugnisse der Position 6910, darunter Porzellan-WC-Becken, Waschbecken und Badewannen der Unterposition 691010, haben eine eigene Tarifeinreihung und einen eigenständigen Status handelspolitischer Maßnahmen. Der aktuelle Status etwaiger Antidumping- oder Handelsschutzmaßnahmen für Unterposition 691010 und das konkrete Ursprungsland ist vor jeder Einfuhr zwingend in der EU-TARIC-Datenbank der Europäischen Kommission zu überprüfen, da Handelsvorschriften infolge neuer Untersuchungen oder Überprüfungen Änderungen unterliegen können. Eine korrekte Feststellung des KN-Codes und des Ursprungslandes ist Grundvoraussetzung für die Ermittlung aller Zollabgaben. MFN- und Präferenzzollsätze stets 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, aus Porzellan“ 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, aus Porzellan“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe