HS 8407.34.91
手扶拖拉机用，气缸容量不超过1,100 cc
品目描述
- 印尼文
- - - - - Untuk traktor yang dikendalikan dengan berjalan kaki, dengan kapasitas silinder tidak melebihi 1.100 cc
- 中文
- 手扶拖拉机用，气缸容量不超过1,100 cc机器翻译，以印尼文法定文本为准
- 英文
- - - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc
- 品目
- 8407
税则层级
- Spark-ignition reciprocating or rotary internal combustion piston engines.
- - Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87 :
- - - Of a cylinder capacity exceeding 1,000 cc :
- - - - Other :
- - - - - Other :
- - - - - For pedestrian controlled tractors, of a cylinder capacity not exceeding 1,100 cc
进口税率
| 进口关税 Bea Masuk (MFN) | 10.00% | 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) | 5% | PMK 46/PMK.010/2022 |
|---|---|---|
| RCEP-China | 5% | PMK 224/PMK.010/2022 |
最优方案：ACFTA，优惠税率 5%，低于 MFN 的 10.00%。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。
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用 AI 智能归类你的商品 →品目 8407 下的其它编码
- 8407.10.00 Aircraft engines
- 8407.21.10 Of a power not exceeding 22.38 kW
- 8407.21.90 Other
- 8407.29.20 Of a power not exceeding 22.38 kW
- 8407.29.90 Other
- 8407.31.00 Of a cylinder capacity not exceeding 50 cc
- 8407.32.11 For vehicles of heading 87.01
- 8407.32.12 For vehicles of heading 87.11
- 8407.32.19 Other
- 8407.32.22 For vehicles of heading 87.11
- 8407.32.29 Other
- 8407.33.10 For vehicles of heading 87.01
- 8407.33.20 For vehicles of heading 87.11
- 8407.33.90 Other
- 8407.34.40 For pedestrian controlled tractors, of a cylinder capacity not exceedi…
- 8407.34.50 For other vehicles of heading 87.01
- 8407.34.60 For vehicles of heading 87.11
- 8407.34.71 Of a cylinder capacity not exceeding 2,000 cc
- 8407.34.72 Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc
- 8407.34.73 Of a cylinder capacity exceeding 3,000 cc
- 8407.34.92 For other vehicles of heading 87.01
- 8407.34.93 For vehicles of heading 87.11
- 8407.34.94 Of a cylinder capacity not exceeding 2,000 cc
- 8407.34.95 Of a cylinder capacity exceeding 2,000 cc but not exceeding 3,000 cc
数据抓取时间：2026-08-22T04:53:51.412Z 来源：INSW