HS 3307.41.10
宗教仪式用香粉（熏香）
品目描述
- 印尼文
- - - - Bubuk wewangian (dupa) dari jenis yang digunakan selama ritual keagamaan
- 中文
- 宗教仪式用香粉（熏香）机器翻译，以印尼文法定文本为准
- 英文
- - - - Scented powders (incense) of a kind used during religious rites
- 品目
- 3307
税则层级
- Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorisers, whether or not perfumed or having disinfectant properties.
- - Preparations for perfuming or deodorising rooms, including odoriferous preparations used during religious rites :
- - - �Agarbatti� and other odoriferous preparations which operate by burning :
- - - - Scented powders (incense) of a kind used during religious rites
进口税率
| 进口关税 Bea Masuk (MFN) | 10.00% | PMK Nomor 50 Tahun 2026 |
|---|---|---|
| 增值税 PPN | 12.00% | PMK Nomor 131 Tahun 2024 |
| 所得税 PPh 22不分有无 API | 10.00% |
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 10.00%。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 1 项 / 进口后 0 项），须先办妥许可再进口。
LS Impor Kosmetik dan Perbekalan Kesehatan Rumah Tangga/ Surat Keterangan 口岸 border
依据：Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 18 Tahun 2026 dan Permendag Nomor 23 Tahun 2025
适用商品：Kosmetik dan Perbekalan Kesehatan Rumah Tangga
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 3307 下的其它编码
- 3307.10.00 Pre-shave, shaving or after-shave preparations
- 3307.20.00 Personal deodorants and antiperspirants
- 3307.30.00 Perfumed bath salts and other bath preparations
- 3307.41.90 Other
- 3307.49.10 Room perfuming preparations, whether or not having disinfectant proper…
- 3307.49.90 Other
- 3307.90.10 Animal toilet preparations
- 3307.90.30 Papers and tissues, impregnated or coated with perfume or cosmetics
- 3307.90.40 Other perfumery or cosmetics, including depilatories
- 3307.90.50 Contact lens or artificial eye solutions
- 3307.90.90 Other
数据抓取时间：2026-08-25T15:56:48.106Z 来源：INSW