HS 0305.54.00
鲱鱼 (Clupea harengus, Clupea pallasii)、鳀鱼 (Engraulis spp.)、沙丁鱼 (Sardina pilchardus, Sardinops spp.)、沙丁鱼 (Sardinella spp.)、小沙丁鱼 (Sprattus sprattus)、鲭 (Scomber scombrus, Scomber australasicus, Scomber japonicus)、印度鲭 (Rastrelliger spp.)、马鲛鱼 (Scomberomorus spp.)、竹荚鱼 (Trachurus spp.)、鲹鱼 (Caranx spp.)、军曹鱼 (Rachycentron canadum)、银鲳 (Pampus spp.)、秋刀鱼 (Cololabis saira)、圆鲹 (Decapterus spp.)、毛鳞鱼 (Mallotus villosus)、剑鱼 (Xiphias gladius)、东方狐鲣 (Euthynnus affinis)、鲣 (Sarda spp.)、旗鱼、帆鱼及枪鱼 (Istiophoridae)
品目描述
- 印尼文
- - - Herrings (Clupea harengus, Clupea pallasii), teri (Engraulis spp.), sarden (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling atau sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), makarel Indian (Rastrelliger spp.), seerfishes (Scomberomorus spp.), makarel jack dan makarel kuda (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), bawal putih (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), todak (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlin, ikan layar, spearfish (Istiophoridae)
- 中文
- 鲱鱼 (Clupea harengus, Clupea pallasii)、鳀鱼 (Engraulis spp.)、沙丁鱼 (Sardina pilchardus, Sardinops spp.)、沙丁鱼 (Sardinella spp.)、小沙丁鱼 (Sprattus sprattus)、鲭 (Scomber scombrus, Scomber australasicus, Scomber japonicus)、印度鲭 (Rastrelliger spp.)、马鲛鱼 (Scomberomorus spp.)、竹荚鱼 (Trachurus spp.)、鲹鱼 (Caranx spp.)、军曹鱼 (Rachycentron canadum)、银鲳 (Pampus spp.)、秋刀鱼 (Cololabis saira)、圆鲹 (Decapterus spp.)、毛鳞鱼 (Mallotus villosus)、剑鱼 (Xiphias gladius)、东方狐鲣 (Euthynnus affinis)、鲣 (Sarda spp.)、旗鱼、帆鱼及枪鱼 (Istiophoridae)机器翻译，以印尼文法定文本为准
- 英文
- - - 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)
- 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 :
- - - 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)
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)
- 0305.52.00 Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Cl…
- 0305.53.00 Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrour…
- 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：2026-08-25T00:41:40.853Z 来源：INSW