HS 1517.90.80
动物油脂或其馏分的混合物或制品
品目描述
- 印尼文
- - - Campuran atau olahan dari lemak atau minyak hewani atau dari fraksinya
- 中文
- 动物油脂或其馏分的混合物或制品机器翻译，以印尼文法定文本为准
- 英文
- - - Of mixtures or preparations of animal fats or oils or of their fractions
- 品目
- 1517
税则层级
- Margarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats and oils or their fractions of heading 15.16.
- - Other :
- - - Of mixtures or preparations of animal fats or oils or of their fractions
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
该编码在 INSW 数据中无 border / post-border 进口许可要求。
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 1517 下的其它编码
- 1517.10.10 In airtight container for retail sale
- 1517.10.90 Other
- 1517.90.10 Imitation ghee
- 1517.90.20 Liquid margarine
- 1517.90.30 Of a kind used as mould release preparations
- 1517.90.43 Shortening
- 1517.90.44 Imitation lard
- 1517.90.50 Other solid mixtures or preparations of vegetable fats or oils or of t…
- 1517.90.61 In which ground-nut oil predominates
- 1517.90.62 In which crude palm oil predominates
- 1517.90.63 In which other palm oil predominates, in packings of a net weight not …
- 1517.90.64 In which other palm oil predominates, in packings of a net weight exce…
- 1517.90.65 In which palm kernel oil predominates
- 1517.90.66 In which palm kernel olein predominates
- 1517.90.67 In which either soya-bean oil or coconut oil predominates
- 1517.90.68 In which illipe nut oil predominates
- 1517.90.69 Other
- 1517.90.90 Other
数据抓取时间：2026-08-25T06:25:03.608Z 来源：INSW