HS 4820.40.00
多联商业表格及交叉叠放复写套组 (manifold business form and interleaved carbon set)
品目描述
- 印尼文
- - Manifold business form dan interleaved carbon set
- 中文
- 多联商业表格及交叉叠放复写套组 (manifold business form and interleaved carbon set)机器翻译，以印尼文法定文本为准
- 英文
- - Manifold business forms and interleaved carbon sets
- 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.
- - Manifold business forms and interleaved carbon sets
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
该编码在 INSW 数据中无 border / post-border 进口许可要求。
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
- 4820.10.00 Registers, account books, note books, order books, receipt books, lett…
- 4820.20.00 Exercise books
- 4820.30.00 Binders (other than book covers), folders and file covers
- 4820.50.00 Albums for samples or for collections
- 4820.90.00 Other
数据抓取时间：2026-08-26T06:33:08.385Z 来源：INSW