HS 8460.31.10
数控机床，用于刃磨柄径不超过3.175 mm的硬质合金钻头，配有固定颈部，功率不超过0.74 kW
品目描述
- 印尼文
- - - - Mesin perkakas, dikontrol secara numerik, untuk menajamkan mata bor karbida dengan diameter tangkai tidak melebihi 3,175 mm, dilengkapi dengan leher tetap dan mempunyai daya tidak melebihi 0,74 kW
- 中文
- 数控机床，用于刃磨柄径不超过3.175 mm的硬质合金钻头，配有固定颈部，功率不超过0.74 kW机器翻译，以印尼文法定文本为准
- 英文
- - - - Machine-tools, numerically controlled, for sharpening carbide drilling bits with a shank diameter not exceeding 3.175 mm, provided with fixed collets and having a power not exceeding 0.74 kW
- 品目
- 8460
税则层级
- Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61.
- - Sharpening (tool or cutter grinding) machines :
- - - Numerically controlled :
- - - - Machine-tools, numerically controlled, for sharpening carbide drilling bits with a shank diameter not exceeding 3.175 mm, provided with fixed collets and having a power not exceeding 0.74 kW
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 8460 下的其它编码
- 8460.12.00 Numerically controlled
- 8460.19.00 Other
- 8460.22.00 Centreless grinding machines, numerically controlled
- 8460.23.00 Other cylindrical grinding machines, numerically controlled
- 8460.24.00 Other, numerically controlled
- 8460.29.10 Electrically operated
- 8460.29.20 Not electrically operated
- 8460.31.90 Other
- 8460.39.10 Electrically operated
- 8460.39.20 Not electrically operated
- 8460.40.00 Honing or lapping machines
- 8460.90.10 Electrically operated
- 8460.90.20 Not electrically operated
数据抓取时间：2026-08-22T09:49:34.439Z 来源：INSW