HS 0302.46.00
军曹鱼 (Rachycentron canadum)
品目描述
- 印尼文
- - - Cobia (Rachycentron canadum)
- 中文
- 军曹鱼 (Rachycentron canadum)机器翻译，以印尼文法定文本为准
- 英文
- - - Cobia (Rachycentron canadum)
- 品目
- 0302
税则层级
- Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
- - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to 0302.99 :
- - - Cobia (Rachycentron canadum)
进口税率
| 进口关税 Bea Masuk (MFN) | 5.00% | PMK Nomor 50 Tahun 2026 |
|---|---|---|
| 增值税 PPN | 0.00% | |
| 所得税 PPh 22（有 API） | 2.50% (API) | |
| 所得税 PPh 22（无 API） | 7.50% (NON-API) |
计税口径：进口价值 Nilai Impor = CIF + BM；PPN = (CIF+BM) × 11/12 × 12%；PPh 22 = (CIF+BM) × 2.5%（有 API）或 7.5%（无 API）。
FTA 优惠税率
| Form E (ACFTA / 中国-东盟) | 0% | PMK 46/PMK.010/2022 |
|---|---|---|
| RCEP-China | 0% | PMK 224/PMK.010/2022 |
最优方案：ACFTA，优惠税率 0%，低于 MFN 的 5.00%。需取得对应原产地证书方可适用。
进口管制 Lartas
该编码有 1 项进口许可要求（口岸 0 项 / 进口后 1 项），须先办妥许可再进口。
PI Hasil Perikanan / Surat Keterangan 进口后 post-border
依据：Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 18 Tahun 2026 dan Permendag Nomor 19 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 38 Tahun 2025
适用商品：Hasil Perikanan
不确定你的商品该归到哪个 HS 编码？
输入中文或印尼语商品描述，AI 会在 INSW 全量税则库内比对候选编码，必要时反问关键信息，再出具含税费测算与许可清单的预检报告。
用 AI 智能归类你的商品 →品目 0302 下的其它编码
- 0302.11.00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhy…
- 0302.13.00 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynch…
- 0302.14.00 Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
- 0302.19.00 Other
- 0302.21.00 Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hipp…
- 0302.22.00 Plaice (Pleuronectes platessa)
- 0302.23.00 Sole (Solea spp.)
- 0302.24.00 Turbots (Psetta maxima)
- 0302.29.00 Other
- 0302.31.00 Albacore or longfinned tunas (Thunnus alalunga)
- 0302.32.00 Yellowfin tunas (Thunnus albacares)
- 0302.33.00 Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)
- 0302.34.00 Bigeye tunas (Thunnus obesus)
- 0302.35.00 Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientali…
- 0302.36.00 Southern bluefin tunas (Thunnus maccoyii)
- 0302.39.00 Other
- 0302.41.00 Herrings (Clupea harengus, Clupea pallasii)
- 0302.42.00 Anchovies (Engraulis spp.)
- 0302.43.00 Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella …
- 0302.44.00 Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
- 0302.45.00 Jack and horse mackerel (Trachurus spp.)
- 0302.47.00 Swordfish (Xiphias gladius)
- 0302.49.00 Other
- 0302.51.00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
数据抓取时间：2026-08-25T00:05:34.307Z 来源：INSW