WCO 分类路径
- 章87非铁道车辆
- 品目8711摩托车（包括轻便摩托车）及装有辅助发动机的脚踏车，不论是否装有边车AI 译
- 子目871120汽缸容量超过50毫升但不超过250毫升的往复式活塞内燃发动机摩托车AI 译
- 国家码87112095- - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc
87112095
"- - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc"
HS 编码 87112095（第 87 章「非铁道车辆」；品目 8711「摩托车（包括轻便摩托车）及装有辅助发动机的脚踏车，不论是否装有边车」；子目 871120「汽缸容量超过50毫升但不超过250毫升的往复式活塞内燃发动机摩托车」）在印度尼西亚税则中对应"- - - - Of a cylinder capacity exceeding 200 cc but not exceeding 250 cc"。印度尼西亚海关对该编码商品征收MFN 进口税 30.00、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) | 30.00 |
增值税 (PPN) VAT (PPN) | 12.00 |
所得税 Income tax (PPh) | 10.00 |
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 |
|---|---|
| AANZFTA (ASEAN Australia New Zealand Free Trade Agreement) | 0% |
| AJCEP (ASEAN-Japan Comprehensive Economic Partnership) | 0% |
| ATIGA (ASEAN Trade in Goods Agreement) | 0% |
| IACEPA (Indonesia-Australia Comprehensive Economic Partnership Agreement) | 0% |
| IJEPA (Indonesia - Japan Economic Partnership Agreement) | 0% |
| ACFTA (ASEAN - China Free Trade Area) | 30% |
| AHKFTA (ASEAN-Hong Kong Free Trade Agreement) | 30% |
| AIFTA (ASEAN India Free Trade Agreement) | 9.50% |
| AKFTA (ASEAN Korea Free Trade Agreement) | 19.20% |
| ICCEPA (Indonesia-Chile Comprehensive Economic Partnership Agreement) | 30% |
| IECEPA (Indonesia-European Free Trade Association Comprehensive Economic Parthership) | 30% |
| IKCEPA (Indonesia-Korea Comprehensive Partnership Agreement) | 11.4% |
| IUAE-CEPA (Indonesia–United Arab Emirates Comprehensive Economic Partnership Agreement) | 30% |
| RCEP-ASEAN (Regional Comprehensive Economic Partnership Agreement - ASEAN) | 13.3% |
| RCEP-Australia (Regional Comprehensive Economic Partnership Agreement - Australia) | 13.3% |
| RCEP-China (Regional Comprehensive Economic Partnership Agreement - China) | 13.3% |
| RCEP-Japan (Regional Comprehensive Economic Partnership Agreement - Japan) | 13.3% |
| RCEP-Korea (Regional Comprehensive Economic Partnership Agreement - Korea) | 14.6% |
| RCEP-New Zealand (Regional Comprehensive Economic Partnership Agreement - New Zealand) | 13.3% |
同一 HS 6 位前缀 8711.20 在其他国家的税率对照