HS 8486.90.32
刀具夹持器及自开式板牙头；工件夹持器；分度头及其他机床专用附件
品目描述
- 印尼文
- - - - - Alat pemegang perkakas dan self-opening diehead; pemegang barang yang dikerjakan; dividing head dan kelengkapan khusus lainnya untuk mesin perkakas
- 中文
- 刀具夹持器及自开式板牙头；工件夹持器；分度头及其他机床专用附件机器翻译，以印尼文法定文本为准
- 英文
- - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine-tools
- 品目
- 8486
税则层级
- Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 11 (C) to this Chapter; parts and accessories.
- - Parts and accessories :
- - - Of machines and apparatus for the manufacture of flat panel displays :
- - - - Of apparatus for wet etching, developing, stripping or cleaning flat panel displays :
- - - - - Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine-tools
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
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用 AI 智能归类你的商品 →品目 8486 下的其它编码
- 8486.10.10 Apparatus for rapid heating of semiconductor wafers
- 8486.10.20 Spin dryers for semiconductor wafer processing
- 8486.10.30 Machines for working any material by removal of material, by laser or …
- 8486.10.40 Machines and apparatus for sawing monocrystal semiconductor boules int…
- 8486.10.50 Grinding, polishing and lapping machines for processing of semiconduct…
- 8486.10.60 Apparatus for growing or pulling monocrystal semiconductor boules
- 8486.10.90 Other
- 8486.20.11 Chemical vapour deposition apparatus for semiconductor production
- 8486.20.12 Epitaxial deposition machines for semiconductor wafers; spinners for c…
- 8486.20.13 Apparatus for physical deposition by sputtering on semiconductor wafer…
- 8486.20.19 Other
- 8486.20.21 Ion implanters for doping semiconductor materials
- 8486.20.29 Other
- 8486.20.31 Deflash machines for cleaning and removing contaminants from the metal…
- 8486.20.32 Equipment for dry etching patterns on semiconductor materials
- 8486.20.33 Apparatus for wet etching, developing, stripping or cleaning semicondu…
- 8486.20.39 Other
- 8486.20.41 Direct write-on-wafer apparatus
- 8486.20.42 Step and repeat aligners
- 8486.20.49 Other
- 8486.20.51 Dicing machines for scribing or scoring semiconductor wafers
- 8486.20.59 Other
- 8486.20.91 Lasercutters for cutting contacting tracks in semiconductor production…
- 8486.20.92 Machines for bending, folding and straightening semiconductor leads
数据抓取时间：2026-08-22T12:00:39.963Z 来源：INSW