HS 8708.94.94
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 :
- - - Steering wheels, steering columns and steering boxes; parts thereof :
- - - - Other :
- - - - - 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) | 0% | PMK 46/PMK.010/2022 |
|---|---|---|
| RCEP-China | 5% | PMK 224/PMK.010/2022 |
最优方案：ACFTA，优惠税率 0%，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？
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用 AI 智能归类你的商品 →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：2026-08-23T08:00:27.530Z 来源：INSW