HS 8703.21.21
四轮驱动的
品目描述
- 印尼文
- - - - - - Berpenggerak empat roda
- 中文
- 四轮驱动的机器翻译，以印尼文法定文本为准
- 英文
- - - - - - Of four-wheel drive
- 品目
- 8703
税则层级
- Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
- - Other vehicles, with only spark-ignition internal combustion piston engine :
- - - Of a cylinder capacity not exceeding 1,000 cc :
- - - - - Other motor cars (including station wagons and sports cars, but not including vans) :
- - - - - - Of four-wheel drive
进口税率
| 进口关税 Bea Masuk (MFN) | 10.00% | 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) | 20% | PMK 46/PMK.010/2022 |
|---|---|---|
| RCEP-China | 5% | PMK 224/PMK.010/2022 |
最优方案：RCEP-China，优惠税率 5%，低于 MFN 的 10.00%。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。
不确定你的商品该归到哪个 HS 编码？
输入中文或印尼语商品描述，AI 会在 INSW 全量税则库内比对候选编码，必要时反问关键信息，再出具含税费测算与许可清单的预检报告。
用 AI 智能归类你的商品 →品目 8703 下的其它编码
- 8703.10.10 Golf cars (including golf buggies) and similar vehicles
- 8703.10.90 Other
- 8703.21.11 Go-karts
- 8703.21.12 All-Terrain Vehicles (ATV)
- 8703.21.13 Ambulances
- 8703.21.14 Motor-homes
- 8703.21.15 Sedan
- 8703.21.29 Other
- 8703.21.31 Three-wheeled vehicles
- 8703.21.39 Other
- 8703.21.41 Go-karts
- 8703.21.42 All-Terrain Vehicles (ATV)
- 8703.21.43 Ambulances
- 8703.21.44 Motor-homes
- 8703.21.45 Sedan
- 8703.21.51 Of four-wheel drive
- 8703.21.59 Other
- 8703.21.91 Three-wheeled vehicles
- 8703.21.99 Other
- 8703.22.11 Go-karts
- 8703.22.12 All-Terrain Vehicles (ATV)
- 8703.22.13 Ambulances
- 8703.22.14 Hearses
- 8703.22.15 Prison vans
数据抓取时间：2026-08-23T00:44:32.687Z 来源：INSW