HS 1518.00.32
棕榈油或棕榈仁液油制的，经中和、漂白及脱臭 (NBD) 或精制、漂白及脱臭 (RBD)
品目描述
- 印尼文
- - - Dari minyak kelapa sawit atau olein kernel kelapa sawit, dinetralkan, dijernihkan, dan dihilangkan baunya (NBD) atau dimurnikan, dijernihkan, dan dihilangkan baunya (RBD)
- 中文
- 棕榈油或棕榈仁液油制的，经中和、漂白及脱臭 (NBD) 或精制、漂白及脱臭 (RBD)机器翻译，以印尼文法定文本为准
- 英文
- - - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD)
- 品目
- 1518
税则层级
- Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.
- - Inedible mixtures or preparations of vegetable fats or oils or of fractions of different vegetable fats or oils :
- - - Of palm oil or palm kernel olein, neutralised, bleached and deodorised (NBD) or refined, bleached and deodorised (RBD)
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。
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用 AI 智能归类你的商品 →品目 1518 下的其它编码
- 1518.00.12 Animal fats and oils
- 1518.00.14 Ground-nut, soya-bean, palm or coconut oil
- 1518.00.15 Linseed oil and its fractions
- 1518.00.16 Olive oil and its fractions
- 1518.00.19 Other
- 1518.00.20 Inedible mixtures or preparations of animal fats or oils or of fractio…
- 1518.00.33 Of linseed
- 1518.00.34 Of olives
- 1518.00.35 Of ground-nuts
- 1518.00.36 Of soya beans or coconuts
- 1518.00.37 Of cotton seeds
- 1518.00.38 Of the fruit of the oil palm or of palm kernels, other
- 1518.00.39 Other
- 1518.00.60 Inedible mixtures or preparations of animal fats or oils or of fractio…
- 1518.00.90 Other
数据抓取时间：2026-08-25T06:27:57.778Z 来源：INSW