HS 9401.20.10
第87.02、87.03或87.04品目车辆用座椅
品目描述
- 印尼文
- - - Dari jenis yang digunakan untuk kendaraan dari pos 87.02, 87.03 atau 87.04
- 中文
- 第87.02、87.03或87.04品目车辆用座椅机器翻译，以印尼文法定文本为准
- 英文
- - - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04
- 品目
- 9401
税则层级
- Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.
- - Seats of a kind used for motor vehicles :
- - - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04
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不分有无 API | 10.00% |
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) | Baca Peraturan | PMK 46/PMK.010/2022 |
|---|---|---|
| RCEP-China | 0% | PMK 224/PMK.010/2022 |
最优方案：RCEP-China，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。
需人工确认
- Form E (ACFTA / 中国-东盟)：需人工确认：数据源标注 Baca Peraturan（见条例），未给出具体税率
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 9401 下的其它编码
- 9401.10.00 Seats of a kind used for aircraft
- 9401.20.90 Other
- 9401.31.00 Of wood
- 9401.39.00 Other
- 9401.41.00 Of wood
- 9401.49.00 Other
- 9401.52.00 Of bamboo
- 9401.53.00 Of rattan
- 9401.59.00 Other
- 9401.61.00 Upholstered
- 9401.69.10 With backrest and/or the seat made of rattan
- 9401.69.90 Other
- 9401.71.00 Upholstered
- 9401.79.10 With backrest and/or the seat made of rattan
- 9401.79.90 Other
- 9401.80.00 Other seats
- 9401.91.00 Of wood
- 9401.99.10 Of seats of subheading 9401.10.00
- 9401.99.21 Headrest stiffeners and armrests for seats of subheading 9401.20.10
- 9401.99.29 Other
- 9401.99.30 Of seats of subheading 9401.31.00 and 9401.39.00
- 9401.99.91 Of plastics
- 9401.99.99 Other
数据抓取时间：2026-08-24T11:36:16.531Z 来源：INSW