WCO 分类路径
87049092
"- - - g.v.w. exceeding 5 t but not exceeding 10 t"
HS 编码 87049092（第 87 章「非铁道车辆」；品目 8704「载货机动车辆」；子目 870490「其他」）在印度尼西亚税则中对应"- - - g.v.w. exceeding 5 t but not exceeding 10 t"。印度尼西亚海关对该编码商品征收MFN 进口税 50.00、增值税 (PPN) 12.00。目前有 19 项自贸协定优惠税率可适用于该编码。
税率清单
| 类别 | 税率 |
|---|---|
MFN 进口税 Import duty (MFN) | 50.00 |
增值税 (PPN) VAT (PPN) | 12.00 |
所得税 Income tax (PPh) | 7.50 |
自贸协定优惠税率
19 项特惠可选 · 需原产地证明
| 协定 / 特惠 | 税率 |
|---|---|
| AJCEP (ASEAN-Japan Comprehensive Economic Partnership) | 0% |
| ATIGA (ASEAN Trade in Goods Agreement) | 0% |
| IJEPA (Indonesia - Japan Economic Partnership Agreement) | 0% |
| AANZFTA (ASEAN Australia New Zealand Free Trade Agreement) | 13% |
| ACFTA (ASEAN - China Free Trade Area) | 40% |
| AHKFTA (ASEAN-Hong Kong Free Trade Agreement) | 50% |
| AIFTA (ASEAN India Free Trade Agreement) | 5% |
| AKFTA (ASEAN Korea Free Trade Agreement) | 5% |
| IACEPA (Indonesia-Australia Comprehensive Economic Partnership Agreement) | 10% |
| ICCEPA (Indonesia-Chile Comprehensive Economic Partnership Agreement) | 50% |
| IECEPA (Indonesia-European Free Trade Association Comprehensive Economic Parthership) | 50% |
| IKCEPA (Indonesia-Korea Comprehensive Partnership Agreement) | 3.6% |
| IUAE-CEPA (Indonesia–United Arab Emirates Comprehensive Economic Partnership Agreement) | 50% |
| RCEP-ASEAN (Regional Comprehensive Economic Partnership Agreement - ASEAN) | 26.6% |
| RCEP-Australia (Regional Comprehensive Economic Partnership Agreement - Australia) | 26.6% |
| RCEP-China (Regional Comprehensive Economic Partnership Agreement - China) | 26.6% |
| RCEP-Japan (Regional Comprehensive Economic Partnership Agreement - Japan) | 26.6% |
| RCEP-Korea (Regional Comprehensive Economic Partnership Agreement - Korea) | 29.3% |
| RCEP-New Zealand (Regional Comprehensive Economic Partnership Agreement - New Zealand) | 26.6% |
同一 HS 6 位前缀 8704.90 在其他国家的税率对照