HS 8708.91.15

品目87.01车辆用

品目描述

印尼文: - - - - Untuk kendaraan dari pos 87.01
中文: 品目87.01车辆用机器翻译，以印尼文法定文本为准
英文: - - - - For vehicles of heading 87.01
品目: 8708

税则层级

Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
- Other parts and accessories :
- - Radiators and parts thereof :
- - - Radiators :
- - - - For vehicles of heading 87.02 or 87.04 :
- - - - For vehicles of heading 87.01

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)	5%	PMK 46/PMK.010/2022
RCEP-China	5%	PMK 224/PMK.010/2022

最优方案：ACFTA，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。

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品目 8708 下的其它编码

8708.10.10 For vehicles of heading 87.01
8708.10.90 Other
8708.21.00 Safety seat belts
8708.22.10 For vehicles of heading 87.01
8708.22.20 For vehicles of heading 87.03
8708.22.30 For vehicles of heading 87.02, 87.04 or 87.05
8708.29.11 For vehicles of heading 87.01
8708.29.15 Door armrests for vehicles of heading 87.03
8708.29.16 Other, for vehicles of heading 87.03
8708.29.17 For vehicles of subheading 8704.10
8708.29.18 For vehicles of heading 87.02 or other vehicles of heading 87.04
8708.29.19 Other
8708.29.20 Parts of safety seat belts
8708.29.92 For vehicles of heading 87.01
8708.29.93 Interior trim fittings; mudguards
8708.29.94 Hood rods
8708.29.95 Other
8708.29.96 Interior trim fittings; mudguards
8708.29.97 Hood rods
8708.29.98 Other
8708.29.99 Other
8708.30.10 For vehicles of heading 87.01
8708.30.21 Brake drums, brake discs or brake pipes
8708.30.29 Other

数据抓取时间：2026-08-23T07:52:46.754Z　来源：INSW