HS 3808.91.40
蚊香盘香
品目描述
- 印尼文
- - - - Koil penolak nyamuk
- 中文
- 蚊香盘香机器翻译，以印尼文法定文本为准
- 英文
- - - - Mosquito repellent coils
- 品目
- 3808
税则层级
- Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).
- - Other :
- - - Insecticides :
- - - - Mosquito repellent coils
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
该编码有 3 项进口许可要求（口岸 1 项 / 进口后 2 项），须先办妥许可再进口。
Izin Edar Alat Kesehatan, Alat Kesehatan Diagnostik In Vitro, dan PKRT 口岸 border
依据：Peraturan Menteri Kesehatan Nomor 60 Tahun 2017 jo Kepmenkes Nomor HK.01.07/MENKES/234/2018
适用商品：[ALAT KESEHATAN, ALAT KESEHATAN DIAGNOSTIK IN VITRO, DAN PKRT]
Izin Edar Alat Kesehatan, Alat Kesehatan Diagnostik In Vitro, dan PKRT 进口后 post-border
依据：Peraturan Menteri Kesehatan Nomor 60 Tahun 2017 jo Kepmenkes Nomor HK.01.07/MENKES/234/2018
适用商品：[ALAT KESEHATAN, ALAT KESEHATAN DIAGNOSTIK IN VITRO, DAN PKRT]
Wajib Izin dan/atau Pendaftaran Pestisida dari Menteri Pertanian 进口后 post-border
依据：06/PERMENTAN/SR.330/1/2018
适用商品：[Pestisida]
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 3808 下的其它编码
- 3808.52.10 Wood preservatives, being preparations other than surface coatings, co…
- 3808.52.20 Fungicides and insecticides in aerosol containers
- 3808.52.90 Other
- 3808.59.11 In aerosol containers
- 3808.59.19 Other
- 3808.59.21 In aerosol containers
- 3808.59.29 Other
- 3808.59.31 In aerosol containers
- 3808.59.39 Other
- 3808.59.40 Anti-sprouting products
- 3808.59.50 Plant-growth regulators
- 3808.59.60 Disinfectants
- 3808.59.91 Wood preservatives, being preparations other than surface coatings, co…
- 3808.59.99 Other
- 3808.61.10 Mosquito repellent coils
- 3808.61.20 Mosquito repellent mats
- 3808.61.30 In aerosol cans
- 3808.61.40 Other, in liquid form
- 3808.61.50 Other, having deodorising function
- 3808.61.90 Other
- 3808.62.10 Powder for moulding into mosquito coils
- 3808.62.20 Mosquito repellent coils
- 3808.62.30 Mosquito repellent mats
- 3808.62.40 In aerosol cans
数据抓取时间：2026-08-26T02:41:18.020Z 来源：INSW