HS 6907.40.91
未上釉
品目描述
- 印尼文
- - - - Tidak diglasir
- 中文
- 未上釉机器翻译，以印尼文法定文本为准
- 英文
- - - - Unglazed
- 品目
- 6907
税则层级
- Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics.
- - Finishing ceramics :
- - - Other :
- - - - Unglazed
进口税率
| 进口关税 Bea Masuk (MFN) | 20.00% | 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) | |
| 反倾销税 BMAD | Baca Peraturan |
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) | 5% | PMK 46/PMK.010/2022 |
|---|---|---|
| RCEP-China | 20% | PMK 224/PMK.010/2022 |
最优方案：ACFTA，优惠税率 5%，低于 MFN 的 20.00%。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 0 项 / 进口后 1 项），须先办妥许可再进口。
LS Impor Keramik / Surat Keterangan 进口后 post-border
依据：Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 18 Tahun 2026 dan Permendag Nomor 22 Tahun 2025
适用商品：Keramik
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用 AI 智能归类你的商品 →品目 6907 下的其它编码
- 6907.21.10 Lining tiles of a kind used for grinding mills, unglazed
- 6907.21.21 Paving, hearth or wall tiles, unglazed
- 6907.21.22 Other, unglazed
- 6907.21.23 Paving, hearth or wall tiles, glazed
- 6907.21.24 Other, glazed
- 6907.21.91 Paving, hearth or wall tiles, unglazed
- 6907.21.92 Other, unglazed
- 6907.21.93 Paving, hearth or wall tiles, glazed
- 6907.21.94 Other, glazed
- 6907.22.11 Paving, hearth or wall tiles, unglazed
- 6907.22.12 Other, unglazed
- 6907.22.13 Paving, hearth or wall tiles, glazed
- 6907.22.14 Other, glazed
- 6907.22.91 Paving, hearth or wall tiles, unglazed
- 6907.22.92 Other, unglazed
- 6907.22.93 Paving, hearth or wall tiles, glazed
- 6907.22.94 Other, glazed
- 6907.23.11 Paving, hearth or wall tiles, unglazed
- 6907.23.12 Other, unglazed
- 6907.23.13 Paving, hearth or wall tiles, glazed
- 6907.23.14 Other, glazed
- 6907.23.91 Paving, hearth or wall tiles, unglazed
- 6907.23.92 Other, unglazed
- 6907.23.93 Paving, hearth or wall tiles, glazed
数据抓取时间：2026-08-24T09:48:35.434Z 来源：INSW