HS 4802.54.40
用于书写、印刷及其他制图用途的，卷筒装幅宽不超过15 cm，或矩形（含正方形）单张展开后各边均不超过36 cm
品目描述
- 印尼文
- - - - Dari jenis yang digunakan untuk menulis, mencetak dan keperluan grafik lainnya, dalam gulungan dengan lebar tidak melebihi 15 cm atau dalam bentuk lembaran empat persegi panjang (termasuk bujur sangkar) yang sisinya tidak melebihi 36 cm dalam keadaan tidak dilipat
- 中文
- 用于书写、印刷及其他制图用途的，卷筒装幅宽不超过15 cm，或矩形（含正方形）单张展开后各边均不超过36 cm机器翻译，以印尼文法定文本为准
- 英文
- - - - Of a kind used for writing, printing and other graphic purposes, in rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
- 品目
- 4802
税则层级
- Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard.
- - Other paper and paperboard, not containing fibres obtained by a mechanical or chemi-mechanical process or of which not more than 10 % by weight of the total fibre content consists of such fibres :
- - - Weighing less than 40 g/m2 :
- - - - Of a kind used for writing, printing and other graphic purposes, in rolls of not more than 15 cm in width or in rectangular (including square) sheets of which no side exceeds 36 cm in the unfolded state
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) | Baca Peraturan | PMK 46/PMK.010/2022 |
|---|---|---|
| RCEP-China | 0% | PMK 224/PMK.010/2022 |
最优方案：RCEP-China，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。
Deklarasi Impor 进口后 post-border
依据：Peraturan Menteri Kehutanan Nomor 24 Tahun 2025 dan Keputusan Menteri Kehutanan Nomor 856 Tahun 2025
适用商品：[Produk Kehutanan]
需人工确认
- Form E (ACFTA / 中国-东盟)：需人工确认：数据源标注 Baca Peraturan（见条例），未给出具体税率
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 4802 下的其它编码
- 4802.10.00 Hand-made paper and paperboard
- 4802.20.10 In rolls of not more than 15 cm in width or in rectangular (including …
- 4802.20.90 Other
- 4802.40.10 In rolls of not more than 15 cm in width or in rectangular (including …
- 4802.40.90 Other
- 4802.54.11 In rolls of not more than 15 cm in width or in rectangular (including …
- 4802.54.19 Other
- 4802.54.21 In rolls of not more than 15 cm in width or in rectangular (including …
- 4802.54.29 Other
- 4802.54.30 Base paper of a kind used to manufacture aluminium coated paper
- 4802.54.50 Multi-ply paper and paperboard
- 4802.54.90 Other
- 4802.55.21 Of a width not exceeding 15 cm
- 4802.55.29 Other
- 4802.55.40 Base paper of a kind used to manufacture aluminium coated paper
- 4802.55.50 Base paper of a kind used to manufacture release paper
- 4802.55.61 Of a width not exceeding 15 cm
- 4802.55.69 Other
- 4802.55.70 Multi-ply paper
- 4802.55.90 Other
- 4802.56.21 In rectangular (including square) sheets of which no side exceeds 36 c…
- 4802.56.29 Other
- 4802.56.41 Of a width not exceeding 36 cm in rectangular (including square) sheet…
- 4802.56.49 Other
数据抓取时间：2026-08-26T05:30:16.566Z 来源：INSW