HS 4823.90.94
纤维素棉絮及纤维素纤维网，整体染色或大理石纹处理
品目描述
- 印尼文
- - - - Gumpalan selulosa web serat selulosa, diwarnai atau marbled keseluruhannya
- 中文
- 纤维素棉絮及纤维素纤维网，整体染色或大理石纹处理机器翻译，以印尼文法定文本为准
- 英文
- - - - Cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass
- 品目
- 4823
税则层级
- Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres.
- - Other :
- - - Other :
- - - - Cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass
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 4823 下的其它编码
- 4823.20.10 In strips, rolls or sheets
- 4823.20.90 Other
- 4823.40.21 Cardiograph recording paper
- 4823.40.29 Other
- 4823.40.90 Other
- 4823.61.00 Of bamboo
- 4823.69.00 Other
- 4823.70.00 Moulded or pressed articles of paper pulp
- 4823.90.10 Cocooning frames for silk-worms
- 4823.90.20 Display cards of a kind used for jewellery, including objects of perso…
- 4823.90.30 Die-cut polyethylene coated paperboard of a kind used for the manufact…
- 4823.90.40 Paper tube sets of a kind used for the manufacture of fireworks
- 4823.90.51 Weighing 150 g/m2 or less
- 4823.90.59 Other
- 4823.90.60 Punched jacquard cards
- 4823.90.70 Fans and handscreens
- 4823.90.91 Silicone paper
- 4823.90.92 Joss paper
- 4823.90.95 Floor coverings
- 4823.90.96 Other, cut to shape other than rectangular or square
- 4823.90.99 Other
数据抓取时间：2026-08-26T06:41:02.388Z 来源：INSW