HS 6403.20.00
外底为鞣制皮革、鞋面由鞣制皮革带交叉覆盖脚背及大拇趾四周的鞋靴
品目描述
- 印尼文
- - Alas kaki dengan sol luar dari kulit samak, dan bagian atasnya terdiri atas pengikat dari kulit samak yang menyilang punggung kaki dan sekeliling jempol
- 中文
- 外底为鞣制皮革、鞋面由鞣制皮革带交叉覆盖脚背及大拇趾四周的鞋靴机器翻译，以印尼文法定文本为准
- 英文
- - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
- 品目
- 6403
税则层级
- Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather.
- - Footwear with outer soles of leather, and uppers which consist of leather straps across the instep and around the big toe
进口税率
| 进口关税 Bea Masuk (MFN) | 25.00% | PMK Nomor 50 Tahun 2026 |
|---|---|---|
| 增值税 PPN | 12.00% | PMK Nomor 131 Tahun 2024 |
| 所得税 PPh 22不分有无 API | 10.00% |
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 | 25% | PMK 224/PMK.010/2022 |
最优方案：ACFTA，优惠税率 0%，低于 MFN 的 25.00%。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 1 项 / 进口后 0 项），须先办妥许可再进口。
LS Impor Alas Kaki / Surat Keterangan 口岸 border
依据：Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 18 Tahun 2026 dan Permendag Nomor 23 Tahun 2025
适用商品：[Alas Kaki]
不确定你的商品该归到哪个 HS 编码？
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用 AI 智能归类你的商品 →品目 6403 下的其它编码
- 6403.12.00 Ski-boots, cross-country ski footwear and snowboard boots
- 6403.19.10 Fitted with spikes, cleats or the like
- 6403.19.20 Riding boots; bowling shoes
- 6403.19.30 Footwear for wrestling, weight-lifting or gymnastics
- 6403.19.90 Other
- 6403.40.00 Other footwear, incorporating a protective metal toe-cap
- 6403.51.00 Covering the ankle
- 6403.59.10 Bowling shoes
- 6403.59.90 Other
- 6403.91.10 Footwear made on a base or platform of wood, not having an inner sole …
- 6403.91.20 Riding boots
- 6403.91.30 Other, incorporating a protective non-metal toe-cap
- 6403.91.90 Other
- 6403.99.10 Footwear made on a base or platform of wood, not having an inner sole …
- 6403.99.20 Bowling shoes
- 6403.99.30 Other, incorporating a protective non-metal toe-cap
- 6403.99.90 Other
数据抓取时间：2026-08-24T14:44:07.428Z 来源：INSW