HS 4804.59.90
其他
品目描述
- 印尼文
- - - - Lain-lain
- 中文
- 其他机器翻译，以印尼文法定文本为准
- 英文
- - - - Other
- 品目
- 4804
税则层级
- Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03.
- - Other kraft paper and paperboard weighing 225 g/m2 or more :
- - - Other :
- - - - Other
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 | 5% | PMK 224/PMK.010/2022 |
所有可用优惠税率都不低于 MFN，走 FTA 不划算
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 4804 下的其它编码
- 4804.11.00 Unbleached
- 4804.19.00 Other
- 4804.21.10 Of a kind used for making cement bags
- 4804.21.90 Other
- 4804.29.10 Of a kind used for making cement bags
- 4804.29.90 Other
- 4804.31.10 Electrical grade insulating kraft paper
- 4804.31.30 Of a wet strength of 40 g to 60 g, of a kind used in the manufacture o…
- 4804.31.40 Sandpaper base paper
- 4804.31.50 Of a kind used for making cement bags
- 4804.31.90 Other
- 4804.39.10 Of a wet strength of 40 g to 60 g, of a kind used in the manufacture o…
- 4804.39.20 Paper and paperboard of a kind used for making food packaging
- 4804.39.90 Other
- 4804.41.10 Electrical grade insulating kraft paper
- 4804.41.90 Other
- 4804.42.10 Paper and paperboard of a kind used for making food packaging
- 4804.42.90 Other
- 4804.49.10 Paper and paperboard of a kind used for making food packaging
- 4804.49.90 Other
- 4804.51.10 Electrical grade insulating kraft paper
- 4804.51.20 Pressboard weighing 600 g/m2 or more
- 4804.51.30 Of a wet strength of 40 g to 60 g, of a kind used in the manufacture o…
- 4804.51.90 Other
数据抓取时间：2026-08-26T05:57:40.175Z 来源：INSW