HS 8901.90.35
总吨位超过4,000但不超过5,000
品目描述
- 印尼文
- - - - Dengan tonase kotor melebihi 4.000 tetapi tidak melebihi 5.000
- 中文
- 总吨位超过4,000但不超过5,000机器翻译，以印尼文法定文本为准
- 英文
- - - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000
- 品目
- 8901
税则层级
- Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods.
- - Other vessels for the transport of goods and other vessels for the transport of both persons and goods :
- - - Motorised :
- - - - Of a gross tonnage exceeding 4,000 but not exceeding 5,000
进口税率
| 进口关税 Bea Masuk (MFN) | 0.00% | 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 | 0% | PMK 224/PMK.010/2022 |
所有可用优惠税率都不低于 MFN，走 FTA 不划算
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。
PI Barang Modal dalam Keadaan Tidak Baru / Surat Keterangan 进口后 post-border
依据：Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 18 Tahun 2026 dan Permendag Nomor 24 Tahun 2025
适用商品：Barang Modal dalam Keadaan Tidak Baru
仅二手触发：该许可针对二手/非全新资本货物，全新进口不适用
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 8901 下的其它编码
- 8901.10.10 Of a gross tonnage not exceeding 26
- 8901.10.20 Of a gross tonnage exceeding 26 but not exceeding 500
- 8901.10.60 Of a gross tonnage exceeding 500 but not exceeding 1,000
- 8901.10.70 Of a gross tonnage exceeding 1,000 but not exceeding 4,000
- 8901.10.80 Of a gross tonnage exceeding 4,000 but not exceeding 5,000
- 8901.10.90 Of a gross tonnage exceeding 5,000
- 8901.20.50 Of a gross tonnage not exceeding 5,000
- 8901.20.71 Of a gross tonnage exceeding 5,000 but not exceeding 20,000
- 8901.20.72 Of a gross tonnage exceeding 20,000 but not exceeding 30,000
- 8901.20.73 Of a gross tonnage exceeding 30,000 but not exceeding 50,000
- 8901.20.80 Of a gross tonnage exceeding 50,000
- 8901.30.50 Of a gross tonnage not exceeding 5,000
- 8901.30.70 Of a gross tonnage exceeding 5,000 but not exceeding 50,000
- 8901.30.80 Of a gross tonnage exceeding 50,000
- 8901.90.11 Of a gross tonnage not exceeding 26
- 8901.90.12 Of a gross tonnage exceeding 26 but not exceeding 500
- 8901.90.14 Of a gross tonnage exceeding 500
- 8901.90.31 Of a gross tonnage not exceeding 26
- 8901.90.32 Of a gross tonnage exceeding 26 but not exceeding 500
- 8901.90.33 Of a gross tonnage exceeding 500 but not exceeding 1,000
- 8901.90.34 Of a gross tonnage exceeding 1,000 but not exceeding 4,000
- 8901.90.36 Of a gross tonnage exceeding 5,000 but not exceeding 50,000
- 8901.90.37 Of a gross tonnage exceeding 50,000
数据抓取时间：2026-08-26T16:46:06.235Z 来源：INSW