HS 7304.39.90
其他
品目描述
- 印尼文
- - - - Lain-lain
- 中文
- 其他机器翻译，以印尼文法定文本为准
- 英文
- - - - Other
- 品目
- 7304
税则层级
- Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.
- - Other, of circular cross-section, of iron or non-alloy steel :
- - - Other :
- - - - Other
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 | 2% | 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
该编码有 2 项进口许可要求（口岸 2 项 / 进口后 0 项），须先办妥许可再进口。
PI Besi atau Baja, Baja Paduan, dan Produk Turunannya / Surat Keterangan 口岸 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：Besi atau Baja, Baja Paduan, dan Produk Turunannya
LS Impor Besi atau Baja, Baja Paduan, dan Produk Turunannya / Surat Keterangan 口岸 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：Besi atau Baja, Baja Paduan, dan Produk Turunannya
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 7304 下的其它编码
- 7304.11.00 Of stainless steel
- 7304.19.00 Other
- 7304.22.10 With a yield strength less than 80,000 psi, without threaded end
- 7304.22.90 Other
- 7304.23.10 With a yield strength less than 80,000 psi, without threaded end
- 7304.23.90 Other
- 7304.24.10 Casing and tubing with a yield strength less than 80,000 psi, without …
- 7304.24.30 Casing and tubing with a yield strength 80,000 psi or more, whether or…
- 7304.29.10 Casing and tubing with a yield strength less than 80,000 psi, without …
- 7304.29.20 Casing and tubing with a yield strength less than 80,000 psi, with thr…
- 7304.29.30 Casing and tubing with a yield strength 80,000 psi or more, whether or…
- 7304.31.10 Drillrod casing and tubing with pin and box threads
- 7304.31.20 High-pressure pipe capable of withstanding a pressure of not less than…
- 7304.31.40 Other, having an external diameter of less than 140 mm and containing …
- 7304.31.90 Other
- 7304.39.20 High-pressure pipe capable of withstanding a pressure of not less than…
- 7304.39.40 Other, having an external diameter of less than 140 mm and containing …
- 7304.41.00 Cold-drawn or cold-rolled (cold-reduced)
- 7304.49.00 Other
- 7304.51.10 Drillrod casing and tubing with pin and box threads
- 7304.51.20 High-pressure pipe with a yield strength not less than 42,000 psi
- 7304.51.90 Other
- 7304.59.10 High-pressure pipe with a yield strength not less than 42,000 psi
- 7304.59.90 Other
数据抓取时间：2026-08-23T16:01:28.693Z 来源：INSW