HS 0305.52.00
罗非鱼 (Oreochromis spp.)、鲇鱼 (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)、鲤鱼 (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)、鳗鲡 (Anguilla spp.)、尼罗河鲈 (Lates niloticus) 及鳢 (Channa spp.)
品目描述
- 印尼文
- - - Tilapia (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), ikan mas (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), sidat (Anguilla spp.), Nile perch (Lates niloticus) dan gabus (Channa spp.)
- 中文
- 罗非鱼 (Oreochromis spp.)、鲇鱼 (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)、鲤鱼 (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)、鳗鲡 (Anguilla spp.)、尼罗河鲈 (Lates niloticus) 及鳢 (Channa spp.)机器翻译，以印尼文法定文本为准
- 英文
- - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
- 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.
- - Dried fish, other than edible fish offal, whether or not salted but not smoked :
- - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)
进口税率
| 进口关税 Bea Masuk (MFN) | 5.00% | PMK Nomor 50 Tahun 2026 |
|---|---|---|
| 增值税 PPN | Baca Peraturan | PP Nomor 49 Tahun 2022 |
| 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 | 3% | 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
- 0305.41.00 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynch…
- 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)
- 0305.53.00 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：2026-08-25T00:41:16.845Z 来源：INSW