HS 4820.10.00
账簿、现金簿、记事本、订购本、收据本、信笺本、便笺本、日记本及类似品
品目描述
- 印尼文
- - Buku daftar, buku kas, buku catatan, buku pesanan, buku kuitansi, kertas surat, kertas memo, buku harian dan barang semacam itu
- 中文
- 账簿、现金簿、记事本、订购本、收据本、信笺本、便笺本、日记本及类似品机器翻译，以印尼文法定文本为准
- 英文
- - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
- 品目
- 4820
税则层级
- Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard.
- - Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles
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
该编码在 INSW 数据中无 border / post-border 进口许可要求。
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 4820 下的其它编码
- 4820.20.00 Exercise books
- 4820.30.00 Binders (other than book covers), folders and file covers
- 4820.40.00 Manifold business forms and interleaved carbon sets
- 4820.50.00 Albums for samples or for collections
- 4820.90.00 Other
数据抓取时间：2026-08-26T06:32:31.006Z 来源：INSW