HS 8703.40.96
气缸容量超过2,500 cc但不超过3,000 cc的
品目描述
- 印尼文
- - - - - Dengan kapasitas silinder melebihi 2.500 cc tetapi tidak melebihi 3.000 cc
- 中文
- 气缸容量超过2,500 cc但不超过3,000 cc的机器翻译，以印尼文法定文本为准
- 英文
- - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc
- 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 both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power :
- - - - Other :
- - - - - Of a cylinder capacity exceeding 2,500 cc but not exceeding 3,000 cc
进口税率
| 进口关税 Bea Masuk (MFN) | 50.00% | PMK Nomor 50 Tahun 2026 |
|---|---|---|
| 增值税 PPN | 12.00% | PMK Nomor 131 Tahun 2024 |
| 所得税 PPh 22不分有无 API | 10.00% | |
| 奢侈品税 PPnBM | Baca Peraturan |
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) | 45% | PMK 46/PMK.010/2022 |
|---|---|---|
| RCEP-China | 50% | PMK 224/PMK.010/2022 |
最优方案：ACFTA，优惠税率 45%，低于 MFN 的 50.00%。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？
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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
- 8703.21.21 Of four-wheel drive
- 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
数据抓取时间：2026-08-23T01:59:42.713Z 来源：INSW