0304959014
FISCHE UND KREBSTIERE, WEICHTIERE UND ANDERE WIRBELLOSE WASSERTIERE›Fischfilets und anderes Fischfleisch (auch fein zerkleinert), frisch, gekühlt oder gefroren›Fischfilets und anderes Fischfleisch (auch fein zerkleinert), frisch, gekühlt oder gefroren, anderer, gefroren, fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, anderer than Alaska Pollock (Theragra chalcogramma)
Patagonian grenadier (Macruronus magellanicus) - Zur Verarbeitung
EU-Regelzollsatz
7.5%
MwSt.
7%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
36 Dok.
C099C122C124C125C673Y927+30
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 7.5% | — | R1006/11 |
Praferenzen
ERGA OMNES 0%AD 0%AL 0%BA 0%CA 0%CAMER 0%CARI 0%CI 0%CL 0%CM 0%CO 0%DZ 0%EBA 0%EC 0%EEA 2.2%EG 0%EH 0%ESA 0%EUCA 0%FJ 0%FO 0%GB 0%GE 0%GH 0%GSP 2.6%GSP+ 0%IL 0%IS 0%JP 0%KE 0%KR 0%LB 0%LOMB 0%MA 0%MD 0%ME 0%MK 0%MX 0%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 0%ZA 0%
Hinweise
TM062The reduction or suspension of import duties shall apply only to products intended for human consumption. The tariff quota shall not be available for those products whose processing is carried out at retail or catering level. The tariff quota is not available for products intended solely for one or more of the following operations:— cleaning, gutting, tailing, heading, — cutting, — repacking of frozen individually quick-frozen (IQF) fillets, — sampling and sorting, — labelling, — packing, — chilling, — freezing, — deep-freezing,— defrosting— glazing, — thawing and— separation.The tariff quota shall be, however, available for products intended for one or more of the following operations: — dicing, — cutting into rings and cutting into strips for materials under CN codes ex 0307 43 35, ex 0307 43 91, ex 0307 43 92 and ex 0307 43 99,— filleting, — production of flaps, — cutting of frozen blocks, — splitting of frozen interleaved fillet and cephalopod blocks to obtain individual fillets and cephalopods,— slicing for materials under CN codes ex 0303 66 11, ex 0303 66 12, ex 0303 66 13, ex 0303 66 19, ex 0303 89 70 and ex 0303 89 90,— dividing the frozen product or subjecting the frozen product to heat treatment to enable the removal of internal waste material for materials under CN codes 0306 11 10 (TARIC subdivision 10), 0306 11 90 (TARIC subdivision 20) and 0306 31 00 (TARIC subdivision 10),— pasteurisation under CN codes 0305 20 00 and 1604 32 00,— cleaning in case this operation is the only one that can be performed on a particular good and the cleaning is necessary to obtain the product acceptable for human consumption (fish roe from headings 0302, 0303 and 0305; shrimps from heading 0306; frozen fish, excluding fish fillets and other fish meat, of the species Gadus morhua for processing under CN code 0303 63 10, of the species Merluccius, excluding Merluccius merluccius, for processing under CN codes 0303 66 11, 0303 66 12, 0303 66 13 and 0303 66 19, and of the species Theragra chalcogramma for processing under CN code 0303 67 00), and— modified atmosphere packaging under CN code 1605 40 00.
EU001The relief from or reduction of customs duties shall be subject to the conditions laid down in the relevant provisions of the European Union with a view to customs control of the use of such goods (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10. 10. 2013, p. 1)).
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 fishingERGA OMNES (excl. CM, KH, VC, TT, KM)R1005/08
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 productsERGA OMNES (excl. CH, IS, LI, NO)R2306/21
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 controlERGA OMNES (excl. IS, NO, CH, LI)P0044/01
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).
- SK008Minimal quantity subject to control - 0,5 tons
Veterinary controlALLTC (excl. AD, CH, FO, SM, IS, LI, NO, GL)R0632/21
Veterinary control
ALLTC (excl. AD, CH, FO, SM, IS, LI, NO, GL)R0632/21
Dokumente / Referenzen
C084N853Y058Y170Y171Y172Y173Y174Y175Y176Y177
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
- 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
- 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
- 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
- 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.
Veterinary controlEUR0632/21
Veterinary control
EUR0632/21
Dokumente / Referenzen
C084N853Y058Y072Y073Y074Y075Y076Y077Y078Y079Y151
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: Y074— Import/export allowed after control
- B006Presentation of a certificate/licence/document: Y075— Import/export allowed after control
- B007Presentation of a certificate/licence/document: Y076— Import/export allowed after control
- B008Presentation of a certificate/licence/document: Y077— Import/export allowed after control
- B009Presentation of a certificate/licence/document: Y078— Import/export allowed after control
- B010Presentation of a certificate/licence/document: Y079— Import/export allowed after control
- B015Presentation of a certificate/licence/document: Y151— 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: Y074— 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: Y075— 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: Y076— 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: Y077— Import/export allowed after control
- E009The 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
- E010The 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
- 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.
- 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 fishingIUU non coop ctriesR1005/08
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 prohibitionKPR1548/17
Import prohibition
KPR1548/17
Hinweise
- TM757Goods from the Annex XIa of Regulation (EU) 2017/1509 (Seafood)
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.)
——
7%Verbrauchsteuer
X019Products having an actual alcoholic strength by volume exceeding 1,2% volume
8391 PLN / LPXX091Products of an actual alcoholic strength not exceeding 1,2% vol
wyroby nieobjęte akcyzą5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
ESgold5SOL1050
Frozen Argentine hake tails
mięso ryby (merluccius hubbsi)GRI 1GRI 6
ESgold5SOL1051
Ultra-frozen Cape hake tails
mięso ryby (merluza)GRI 1GRI 6
DEgold399/24-1
Frozen raw Pacific salmon fillets
mięso ryby (łosoś pacyficzny)GRI 1GRI 5bGRI 6
DEgold335/25-1
Frozen raw Wahoo fish fillets without skin
mięso ryby Wahoo (Acanthocybium solandri)GRI 1GRI 5bGRI 6
ESgold25SOL160
Ultra-frozen Cape hake belly pieces
mięso ryby (morszczuk przylądkowy)GRI 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.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Patagonian grenadier (Macruronus magellanicus) - Zur Verarbeitung“ 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 „Patagonian grenadier (Macruronus magellanicus) - Zur Verarbeitung“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe