64041100
SCHUHE, GAMASCHEN UND ÄHNLICHE WAREN; TEILE DAVON›Schuhe mit Laufsohlen aus Kautschuk, Kunststoff, Leder oder rekonstituiertem Leder und Oberteil aus Spinnstoffen
Schuhe mit Laufsohlen aus Kautschuk, Kunststoff, Leder oder rekonstituiertem Leder und Oberteil aus Spinnstoffen, Schuhe mit Laufsohlen aus Kautschuk oder Kunststoff, Sportschuhe; Tennisschuhe, Basketballschuhe, Turnschuhe, Trainingsschuhe und dergleichen
EU-Regelzollsatz
16.9%
MwSt.
19%
Zusatzzölle / Sanktionen
0 Regeln
Erforderliche Dokumente
23 Dok.
Y054Y121Y123Y152Y160Y163+17
Standardsatze
| Gilt für | Art | Satz | Bedingungen | Verordnung |
|---|---|---|---|---|
| ERGA OMNES | Third country duty | 16.9% | — | R0838/06 |
Praferenzen
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 11.9%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
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 of fluorinated greenhouse gasesERGA OMNESR0573/24
Import control of fluorinated greenhouse gases
ERGA OMNESR0573/24
Dokumente / Referenzen
Y054Y121Y123Y152Y160Y163Y169Y986
Bedingungen
- Y001Other conditions: Y152— Import/export allowed after control
- Y005Other conditions: Y986— Import/export allowed after control
- Y010Other conditions: Y160— Import/export allowed after control
- Y015Other conditions: Y169— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YA001Other conditions: Y123— Import/export allowed after control
- YA005Other conditions: Y160— Import/export allowed after control
- YA090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YC001Other conditions: Y054— Import/export allowed after control
- YC005Other conditions: Y160— Import/export allowed after control
- YC090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YD001Other conditions: Y163— Import/export allowed after control
- YD005Other conditions: Y160— Import/export allowed after control
- YD090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YE001Other conditions: Y121— Import/export allowed after control
- YE005Other conditions: Y160— Import/export allowed after control
- YE090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD917By virtue of Article 4(6) of Regulation (EU) 2024/573, the placing on the market of fluorinated greenhouse gases shall be prohibited, unless importers provide evidence that any trifluoromethane, produced as a by-product during the production process of the fluorinated greenhouse gases has been destroyed or recovered for subsequent use, using best available techniques.By virtue of Article 11.1. of Regulation (EU) 2024/573, the placing on the market of products and equipment, including parts thereof, listed in Annex IV, with an exemption for military equipment, shall be prohibited from the date specified in that Annex.By virtue of Article 11.1 sub paragraph 2 (a)(b), (c) of Regulation (I) 2024/573, the placing on the market of parts of products and equipment required for repair and servicing of existing equipment listed in Annex IV shall be allowed. By virtue of Article 11.3. of Regulation (EU) 2024/573, the placing on the market of non-refillable containers for fluorinated greenhouse gases listed in Annex I and in Section 1 of Annex II, empty, or fully or partially filled, shall be prohibited.By virtue of Article 11.4 of Regulation (EU) 2024/573, undertakings which place on the market refillable containers for fluorinated greenhouse gases shall produce a declaration of conformity that includes evidence confirming that there are binding arrangements in place for the return of those containers for the purpose of refilling, in particular identifying the relevant actors, their obligatory commitments and the relevant logistical arrangements.By virtue of Article 12 of Regulation (EU) 2024/573, the following products and equipment that contain fluorinated greenhouse gases or whose functioning relies upon those gases shall only be placed on the market if they are labelled as:(a) refrigeration equipment ;(b)air-conditioning equipment ; (c)heat pumps ;(d)fire protection equipment ; (e)electrical switchgear ;(f)aerosol dispenser that contain fluorinated greenhouse gases, including metered dose inhalers;(g)all fluorinated greenhouse gas containers ;(h)fluorinated greenhouse gas-based solvents ; or(i)organic Rankine cycles.By virtue of Article 16 of Regulation (EU) 2024/573, the placing on the market of hydrofluorocarbons shall be allowed only to the extent that importers have been allocated quota by the Commission as set out in Article 17.By virtue of Article 19.1 of Regulation (EU) 2024/573, refrigeration and air-conditioning equipment, heat pumps and metered dose inhalers pre-charged with substances listed in Section 1 of Annex I shall not be placed on the market unless those substances with which the products or equipment have been pre-charged are accounted for within the quota system.By virtue of Article 19.2 of Regulation (EU) 2024/573, the placing on the market of goods falling under the provisions of Article 19.1 shall be subject to the presentation of a declaration of conformity.By virtue of Article 19.6 of Regulation (EU) 2024/573, undertakings that placed on the market less than 10 tonnes of CO2 equivalent of hydrofluorocarbons, per year, contained in the products or equipment referred to in Article 19.1 shall be exempted from the provisions of Article 19. By virtue of Article 20.4 of Regulation (EU) 2024/573, the undertakings shall have a valid registration in the F-gas Portal prior to carrying out any of the activities listed in points (a) to (g).By virtue of Article 23.3 (a) of Regulation (EU) 2024/573, the F-gas Portal registration identification number shall be declared.The information listed in Article 23.3(a) to (d) of Regulation (EU) 2024/573 shall be provided to customs authorities, where relevant, in the customs declaration.
Import control on seal productsERGA OMNESR1850/15
Import control on seal products
ERGA OMNESR1850/15
Dokumente / Referenzen
C679C680C683Y032
Bedingungen
- B001Presentation of a certificate/licence/document: C679— Import/export allowed after control
- B002Presentation of a certificate/licence/document: C680— Import/export allowed after control
- B003Presentation of a certificate/licence/document: C683— Import/export allowed after control
- B004Presentation of a certificate/licence/document: Y032— Import/export allowed after control
- B005Presentation of a certificate/licence/document: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD603Seal products may only be placed on the market when they are accompanied by an attesting document (for commercial use) or a written notification of import (for personal use) and a document giving evidence where the products were acquired (Commission Implementing Regulation (EU) 2015/1850 (OJ L 271)).
Export control of fluorinated greenhouse gasesALLTCR0573/24
Export control of fluorinated greenhouse gases
ALLTCR0573/24
Dokumente / Referenzen
Y121Y123Y160Y162Y163
Bedingungen
- Y001Other conditions: Y123— Import/export allowed after control
- Y010Other conditions: Y160— Import/export allowed after control
- Y020Other conditions: Y162— Import/export allowed after control
- Y090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YB001Other conditions: Y121— Import/export allowed after control
- YB010Other conditions: Y160— Import/export allowed after control
- YB090Other conditions: the condition is not fulfilled— Import/export not allowed after control
- YC001Other conditions: Y163— Import/export allowed after control
- YC010Other conditions: Y160— Import/export allowed after control
- YC090Other conditions: the condition is not fulfilled— Import/export not allowed after control
Hinweise
- CD918By virtue of Article 22 (1) of Regulation (EU) 2024/573 export of fluorinated greenhouse gases, and products and equipment containing those gases or whose functioning relies upon those gases shall be subject to the presentation of a valid licence to customs authorities issued by the Commission pursuant to Article 20(4) and (5).By virtue of Article 20(5) a valid registration in the F-Gas Portal at the moment of export constitutes a licence required under Article 22.By virtue of Article 22 (1), second paragraph, the provisions from Article 22 (1) do not apply to products and equipment that are personal effects.By virtue of Article 11(3) export of non-refillable containers for fluorinated greenhouse gases listed in Annex I and in Section 1 of Annex II empty, or fully or partially filled, shall be prohibited. Such containers may only be stored or transported for subsequent disposal. The containers for laboratory or analytical uses of fluorinated greenhouse gases are excluded from export prohibition (Article 11(3)).By virtue of Article 12.9. of Regulation (EU) 2024/573 containers containing fluorinated greenhouse gases listed in Annex I and intended for direct export shall be labelled with an indication that the contents of the container are for direct export only.The information listed in Article 23.3(a) to (d) of Regulation (EU) 2024/573 shall be provided to customs authorities, where relevant, in the customs declaration.By virtue of article 22.5 of Reg. (EU) 573/2024 each undertaking with an establishment within the Union shall take all necessary measures to ensure that the export of refrigeration and air-conditioning equipment and of heat pumps, does not violate import restrictions that the importing state has notified under the Protocol.
Export control on luxury goodsKPR2062/17
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 goodsKPR2062/17
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 goodsRUR0833/14
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)
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%Übergeordneter Code
6404Schuhe mit Laufsohlen aus Kautschuk, Kunststoff, Leder oder rekonstituiertem Leder und Oberteil aus SpinnstoffenCodes derselben Gruppe
640419Schuhe mit Laufsohlen aus Kautschuk, Kunststoff, Leder oder rekonstituiertem Leder und Oberteil aus Spinnstoffen, Schuhe mit Laufsohlen aus Kautschuk oder Kunststoff, andere640420Schuhe mit Laufsohlen aus Kautschuk, Kunststoff, Leder oder rekonstituiertem Leder und Oberteil aus Spinnstoffen, Schuhe mit Laufsohlen aus Leder oder rekonstituiertem Leder
5
Verbindliche Zolltarifauskunft
vZTA Klassifizierungsbeispiele
DEgold878/24-1
Men's running shoes with rubber soles and textile uppers
GewebeGRI 1GRI 6
FRgold23-03171
Unisex sports training shoes for padel tennis
tekstyl (cholewka)GRI 1GRI 6
DEgold789/23-1
Trail running shoes with rubber soles and textile uppers
tekstyl (cholewka)GRI 1GRI 6
DEgold191/24-1
Trail running shoes with rubber soles and textile uppers
tekstyl (cholewka)GRI 1GRI 6
DEgold192/24-1
Trail running shoes with rubber soles
tekstyl (cholewka)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.
Einreihung und Umfang des KN-Codes 640411
Der KN-Code 640411 umfasst Sportschuhe mit Laufsohle aus Kautschuk oder Kunststoff und Oberteil aus Spinnstoffen. Diese Unterposition erfasst die beliebteste Kategorie von Sportschuhen, darunter Laufschuhe mit gewebtem oder gestricktem Oberteil, Trainingsschuhe, Textil-Tennisschuhe, Basketballschuhe mit Mesh-Oberteil und Hallenfußballschuhe mit textilem Oberteil. Die Einreihung erfordert, dass mehr als 50 Prozent der Außenfläche des Oberteils aus Spinnstoffen (Gewebe, Gestricke, Vliesstoffe) bestehen. Schuhe mit Oberteil überwiegend aus Kunststoff werden unter Code 640219 eingereiht. Die Laufsohle muss aus Kautschuk oder Kunststoff bestehen. Der sportliche Charakter wird anhand von Konstruktionsmerkmalen wie Dämpfungssystemen, profilierter Sohle, Fersen- und Zehenverstärkungen sowie sportartspezifischem Design beurteilt.
Einfuhrvorschriften und Sicherheit
Die Einfuhr von Sportschuhen unter KN-Code 640411 unterliegt der GPSR-Verordnung (EU) 2023/988 und der REACH-Verordnung (EG Nr. 1907/2006). REACH-Beschränkungen für Textilmaterialien umfassen Azofarbstoffe, die krebserregende aromatische Amine freisetzen, Formaldehyd in Klebstoffen und Ausrüstungen, Nickel in Metallösen der Schnürsenkel mit Hautkontakt sowie Phthalate in Kunststoffbestandteilen. Verbraucher-Sportschuhe erfordern keine CE-Kennzeichnung, es sei denn, der Hersteller erklärt PSA-Schutzfunktionen. Richtlinie 94/11/EG schreibt die Kennzeichnung von Oberteil-, Futter- und Sohlenmaterialien vor. Zollkontrollen bei Sportschuhen umfassen umfassend die Prüfung geistiger Eigentumsrechte, da Marken-Sportschuhe weltweit zu den am häufigsten gefälschten Produkten gehören.
Praktische Hinweise für Einführer von Sportschuhen
Bei der Einfuhr von Schuhen unter KN-Code 640411 besteht die zentrale Herausforderung in der korrekten Bestimmung des prozentualen Anteils von Textilmaterialien an der Außenfläche des Oberteils. Moderne Sportschuhe kombinieren häufig Textilmaterialien mit Kunststoffüberlagerungen und -verstärkungen, was die Einreihung erschwert. Bei Zweifeln empfiehlt sich eine verbindliche Zolltarifauskunft (vZTA). Die Zollsätze sind im TARIC-System unter Berücksichtigung des Ursprungslands zu prüfen. Präferenzzollsätze können bei Einfuhren aus Vietnam (EVFTA), Indonesien, Südkorea und anderen EU-Handelsabkommensländern verfügbar sein. Der Einführer sollte über REACH-Prüfberichte für Textilmaterialien und Klebstoffe verfügen. Aufgrund der massiven Fälschung von Sportschuhen sollten Einführer legitimer Produkte Autorisierungsdokumente des Markeninhabers, Rechnungen zur Bestätigung der legalen Lieferkette und Echtheitszertifikate bereithalten.
Häufig gestellte Fragen
Wie bestimmt man, ob Sportschuhe unter KN 640411 oder 640219 fallen?
Der entscheidende Faktor ist das Oberteilmaterial, gemessen am prozentualen Anteil der Außenfläche. Wenn mehr als 50 Prozent der Außenfläche des Oberteils aus Spinnstoffen (Gewebe, Gestricke, Mesh) bestehen, wird der Schuh unter Code 640411 eingereiht. Wenn Kautschuk oder Kunststoff überwiegen, gilt Code 640219. Nur die Außenfläche wird berücksichtigt, nicht das Futter.
Unterliegen Sneaker mit Strickoberteil und Gummisohle Antidumpingzöllen?
Der aktuelle Stand der Antidumpingzölle und anderer Handelsmaßnahmen für Sportschuhe mit textilem Oberteil ist im TARIC zu überprüfen. Historisch richteten sich EU-Antidumpingzölle hauptsächlich gegen Lederschuhe aus China und Vietnam. Der Status der Maßnahmen kann sich ändern, daher ist eine Überprüfung vor jeder Einfuhrtransaktion erforderlich.
Welche REACH-Tests sind für Textilschuhe besonders relevant?
Für Schuhe mit textilem Oberteil sind Tests auf Azofarbstoffe relevant, die 22 krebserregende aromatische Amine freisetzen (REACH Anhang XVII Eintrag 43), Formaldehyd in Klebstoffen und Textilausrüstungen, Nickel in Metallbestandteilen und Dimethylfumarat (DMF). Zusätzlich werden Prüfungen der Farbechtheit gegenüber Schweiß und Reibung empfohlen. Die Prüfungen sollten von einem nach ISO 17025 akkreditierten Labor durchgeführt werden.
Nützliche Tools & Ressourcen
Zollrechner
Zoll- & MwSt.-RechnerBerechnen Sie Zoll und MwSt. für „Schuhe mit Laufsohlen aus Kautschuk, Kunststoff, Leder oder rekonstituiertem Leder und Oberteil aus Spinnstoffen, Schuhe mit Laufsohlen aus Kautschuk oder Kunststoff, Sportschuhe; Tennisschuhe, Basketballschuhe, Turnschuhe, Trainingsschuhe und dergleichen“ und sehen Sie die gesamten Importkosten.Import-RentabilitätsrechnerPrüfen Sie die Rentabilität des Imports von „Schuhe mit Laufsohlen aus Kautschuk, Kunststoff, Leder oder rekonstituiertem Leder und Oberteil aus Spinnstoffen, Schuhe mit Laufsohlen aus Kautschuk oder Kunststoff, Sportschuhe; Tennisschuhe, Basketballschuhe, Turnschuhe, Trainingsschuhe und dergleichen“ unter Berücksichtigung aller Kosten.
Verwandte Begriffe