HS 8486.90.46
属于用于由涂覆光刻胶的基板生产掩模版或分划板的图案生成装置的零件，包括印刷电路组件
品目描述
- 印尼文
- - - - Dari aparatus penghasil pola dari jenis yang digunakan untuk memproduksi mask atau reticle dari substrat dilapisi photoresist, termasuk printed circuit assembly
- 中文
- 属于用于由涂覆光刻胶的基板生产掩模版或分划板的图案生成装置的零件，包括印刷电路组件机器翻译，以印尼文法定文本为准
- 英文
- - - - Of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, including printed circuit assemblies
- 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 or apparatus specified in Note 11 (C) to this Chapter :
- - - - Of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates, including printed circuit assemblies
进口税率
| 进口关税 Bea Masuk (MFN) | 0.00% | 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 |
所有可用优惠税率都不低于 MFN，走 FTA 不划算
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：2026-08-22T12:03:19.044Z 来源：INSW