HS 8539.51.00
发光二极管 (LED) 模块
品目描述
- 印尼文
- - - Modul light-emitting diode (LED)
- 中文
- 发光二极管 (LED) 模块机器翻译，以印尼文法定文本为准
- 英文
- - - Light-emitting diode (LED) modules
- 品目
- 8539
税则层级
- Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources.
- - Light-emitting diode (LED) light sources :
- - - Light-emitting diode (LED) modules
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 | Baca Peraturan | 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
该编码有 1 项进口许可要求（口岸 0 项 / 进口后 1 项），须先办妥许可再进口。
Sertifikat Alat dan Perangkat Telekomunikasi 进口后 post-border
依据：Peraturan Menteri Komunikasi dan Informatika Nomor 3 Tahun 2024 dan Keputusan Menteri Komunikasi dan Digital Nomor 469 Tahun 2025
适用商品：[Alat dan Perangkat Telekomunikasi]
需人工确认
- RCEP-China：需人工确认：数据源标注 Baca Peraturan（见条例），未给出具体税率
不确定你的商品该归到哪个 HS 编码？
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用 AI 智能归类你的商品 →品目 8539 下的其它编码
- 8539.10.10 For motor vehicles of Chapter 87
- 8539.10.90 Other
- 8539.21.20 Of a kind used in medical equipment
- 8539.21.30 Of a kind used for motor vehicles
- 8539.21.40 Other reflector lamp bulbs
- 8539.21.90 Other
- 8539.22.20 Of a kind used in medical equipment
- 8539.22.31 Of a kind used in decorative illumination, of a power not exceeding 60…
- 8539.22.32 Of a kind used in decorative illumination, of a power exceeding 60 W
- 8539.22.33 Other, for domestic lighting
- 8539.22.39 Other
- 8539.22.91 Of a kind used in decorative illumination, of a power not exceeding 60…
- 8539.22.93 Other, for domestic lighting
- 8539.22.99 Other
- 8539.29.10 Of a kind used in medical equipment
- 8539.29.20 Of a kind used for motor vehicles
- 8539.29.30 Other reflector lamp bulbs
- 8539.29.41 Of a kind suitable for medical equipment
- 8539.29.49 Other
- 8539.29.50 Other, having a capacity exceeding 200 W but not exceeding 300 W and a…
- 8539.29.60 Other, having a capacity not exceeding 200 W and a voltage not exceedi…
- 8539.29.90 Other
- 8539.31.10 Tubes for compact fluorescent lamps
- 8539.31.20 Other, straight tubes for other fluorescent lamps
数据抓取时间：2026-08-22T17:02:43.971Z 来源：INSW