HS 0305.41.00
太平洋鲑 (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou 及 Oncorhynchus rhodurus)、大西洋鲑 (Salmo salar) 及多瑙河鲑 (Hucho hucho)
品目描述
- 印尼文
- - - Salmon Pasifik (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou dan Oncorhynchus rhodurus), salmon Atlantik (Salmo salar) dan salmon Danube (Hucho hucho)
- 中文
- 太平洋鲑 (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou 及 Oncorhynchus rhodurus)、大西洋鲑 (Salmo salar) 及多瑙河鲑 (Hucho hucho)机器翻译，以印尼文法定文本为准
- 英文
- - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
- 品目
- 0305
税则层级
- Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process.
- - Smoked fish, including fillets, other than edible fish offal :
- - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
进口税率
| 进口关税 Bea Masuk (MFN) | 5.00% | PMK Nomor 50 Tahun 2026 |
|---|---|---|
| 增值税 PPN | 12.00% | PMK Nomor 131 Tahun 2024 |
| 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
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用 AI 智能归类你的商品 →品目 0305 下的其它编码
- 0305.20.10 Of freshwater fish, dried, salted or in brine
- 0305.20.90 Other
- 0305.31.00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Cl…
- 0305.32.00 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrour…
- 0305.39.10 Freshwater garfish (Xenentodon cancila), yellowstriped goatfish (Upene…
- 0305.39.20 Savalai hairtails (Lepturacanthus savala), Belanger�s croakers (Johniu…
- 0305.39.91 Of freshwater fish
- 0305.39.92 Of marine fish
- 0305.39.99 Other
- 0305.42.00 Herrings (Clupea harengus, Clupea pallasii)
- 0305.43.00 Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhy…
- 0305.44.00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Cl…
- 0305.49.10 Skipjack tuna (stripe-bellied bonito) (Katsuwonus pelamis)
- 0305.49.90 Other
- 0305.51.00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- 0305.52.00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Cl…
- 0305.53.00 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrour…
- 0305.54.00 Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.…
- 0305.59.21 Anchovies (Stolephorus spp., Coilia spp., Setipinna spp., Lycothrissa …
- 0305.59.29 Other
- 0305.59.90 Other
- 0305.61.00 Herrings (Clupea harengus, Clupea pallasii)
- 0305.62.00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
- 0305.63.00 Anchovies (Engraulis spp.)
数据抓取时间：2026-08-25T00:39:52.587Z 来源：INSW