WCO 分类路径
- 章38杂项化学产品
- 品目3814有机复合溶剂及稀释剂；配制的油漆或清漆去漆剂AI 译
- 子目381400未列名有机复合溶剂及稀释剂;配制的油漆或清漆去漆剂AI 译
- 国家码38140000Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers.
38140000
印度尼西亚 HS 38140000 （Organic composite solvents and thinners, not elsew）进口关税是多少？
一句话答案：印度尼西亚 对 HS 38140000 的MFN 进口税为 5.00，加上 增值税 (PPN) 12.00，另有 进口所得税 PPh 22（持 API） 2.50、进口所得税 PPh 22（无 API） 7.50。有 19 项 FTA 优惠税率可申请。
"Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers."
HS 编码 38140000（第 38 章「杂项化学产品」；品目 3814「有机复合溶剂及稀释剂；配制的油漆或清漆去漆剂」；子目 381400「未列名有机复合溶剂及稀释剂;配制的油漆或清漆去漆剂」）在印度尼西亚税则中对应"Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers."。印度尼西亚海关对该编码商品征收MFN 进口税 5.00、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) | 5.00 |
增值税 (PPN) VAT (PPN) | 12.00 |
进口所得税 PPh 22（持 API） Income Tax PPh 22 (with API) | 2.50 |
进口所得税 PPh 22（无 API） Income Tax PPh 22 (no API) | 7.50 |
算 HS 38140000 的落地总成本
关税 + 增值税 + 附加税逐项精算，输入货值即得
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% |
| ACFTA (ASEAN - China Free Trade Area) | 0% |
| AHKFTA (ASEAN-Hong Kong Free Trade Agreement) | 0% |
| AJCEP (ASEAN-Japan Comprehensive Economic Partnership) | 0% |
| AKFTA (ASEAN Korea Free Trade Agreement) | 0% |
| ATIGA (ASEAN Trade in Goods Agreement) | 0% |
| IACEPA (Indonesia-Australia Comprehensive Economic Partnership Agreement) | 0% |
| ICCEPA (Indonesia-Chile Comprehensive Economic Partnership Agreement) | 0% |
| IECEPA (Indonesia-European Free Trade Association Comprehensive Economic Parthership) | 0% |
| IJEPA (Indonesia - Japan Economic Partnership Agreement) | 0% |
| IKCEPA (Indonesia-Korea Comprehensive Partnership Agreement) | 0% |
| AIFTA (ASEAN India Free Trade Agreement) | 4% |
| IUAE-CEPA (Indonesia–United Arab Emirates Comprehensive Economic Partnership Agreement) | 1% |
| RCEP-ASEAN (Regional Comprehensive Economic Partnership Agreement - ASEAN) | 2.5% |
| RCEP-Australia (Regional Comprehensive Economic Partnership Agreement - Australia) | 2.5% |
| RCEP-China (Regional Comprehensive Economic Partnership Agreement - China) | 2.5% |
| RCEP-Japan (Regional Comprehensive Economic Partnership Agreement - Japan) | 2.5% |
| RCEP-Korea (Regional Comprehensive Economic Partnership Agreement - Korea) | 3% |
| RCEP-New Zealand (Regional Comprehensive Economic Partnership Agreement - New Zealand) | 2.5% |
同一 HS 6 位前缀 3814.00 在其他国家的税率对照