HS 8438.90.12
咖啡果肉分离机的零件
品目描述
- 印尼文
- - - - Dari mesin pembuat pulp kopi
- 中文
- 咖啡果肉分离机的零件机器翻译，以印尼文法定文本为准
- 英文
- - - - Of coffee pulpers
- 品目
- 8438
税则层级
- Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils.
- - Parts :
- - - Of electrically operated machines :
- - - - Of coffee pulpers
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 | 0% | 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 8438 下的其它编码
- 8438.10.00 Bakery machinery and machinery for the manufacture of macaroni, spaghe…
- 8438.20.10 Electrically operated
- 8438.20.20 Not electrically operated
- 8438.30.10 Electrically operated
- 8438.30.20 Not electrically operated
- 8438.40.00 Brewery machinery
- 8438.50.00 Machinery for the preparation of meat or poultry
- 8438.60.00 Machinery for the preparation of fruits, nuts or vegetables
- 8438.80.11 Electrically operated
- 8438.80.12 Not electrically operated
- 8438.80.21 Electrically operated
- 8438.80.22 Not electrically operated
- 8438.80.91 Electrically operated
- 8438.80.92 Not electrically operated
- 8438.90.11 Of goods of subheading 8438.30.10
- 8438.90.19 Other
- 8438.90.21 Of goods of subheading 8438.30.20
- 8438.90.22 Of coffee pulpers
- 8438.90.29 Other
数据抓取时间：2026-08-22T08:58:49.313Z 来源：INSW