HS 98015010Bab 98

Kendaraan bermotor dalam keadaan terurai tidak lengkap; sasis dengan mesin terpasang dalam keadaan terurai tidak lengkap — Dengan g.v.w. tidak lebih dari 5 ton

Diklasifikasikan di bawah kode HS 98015010, Bab 98. Impor komersial ke Indonesia memerlukan Importir Terdaftar (konsinyasi) berlisensi untuk pengurusan pabean.

Bea7.5%Pajak Pertambahan Nilai (PPN)12%Pajak Penghasilan2.5%

Bea & Pajak

Sumber: Indonesia INSW

Bea Masuk

Bea Masuk (BM MFN)

7.5%

Dikenakan pada nilai CIF barang. Ini adalah bea masuk dasar yang ditetapkan oleh Kementerian Keuangan Indonesia. Dapat dikurangi menjadi 0% berdasarkan Perjanjian Perdagangan Bebas.

Pajak Pertambahan Nilai

Pajak Pertambahan Nilai (PPN)

12%

Dikenakan pada dasar pengenaan pajak (CIF + bea masuk). Indonesia menggunakan perhitungan khusus: dasar pajak disesuaikan menjadi 11/12 dari nilai impor sebelum menerapkan tarif 12%.

Pajak Penghasilan

Pajak Penghasilan (PPH)

2.5%
7.5% without IOR

Pajak penghasilan yang dipungut saat impor. Tarif tergantung pada apakah importir memiliki lisensi API: 2.5% dengan lisensi, 7.5% tanpa. Menggunakan Importir Terdaftar memenuhi syarat untuk tarif lebih rendah.

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Dokumen Bea Cukai yang Diperlukan

Berikut adalah formulir deklarasi pabean yang berlaku untuk kode HS ini untuk impor ke Indonesia.

16
Release from Customs Zone to Bonded Logistics Center
BC 1.6
20
Import Declaration (PIB)
BC 2.0
23
Import to Bonded Storage Facility
BC 2.3
25
Release from Bonded Storage Facility
BC 2.5
28
Import from Bonded Logistics Center
BC 2.8
511
Free Trade Zone — Entry from Outside Customs Territory
FTZ01 - Pemasukan dari Luar Daerah Pabean
513
Free Trade Zone — Release to Other Customs Area
FTZ01 - Pengeluaran ke Tempat Lain dalam Daerah Pabean
611
Special Economic Zone — Entry from Outside Customs Territory
KEK - Pemasukan dari LDP
632
Special Economic Zone — Release to Domestic Market
KEK - Pengeluaran ke TLDDP

Kode HS Terkait di Bab 98

98093000

Components of ships of Chapter 85 — Valve control system panels for piping systems, operated hydraulically, pneumatically or electrically, with a voltage not exceeding 1,000 volts, which is included in the tariff heading 8537.10.19

98019020

Incompletely knocked down motor vehicles; incompletely knocked down chassis fitted with engines — Motor vehicles for transport of ten or more persons including the driver of subheading 8702.40

98019040

Incompletely knocked down motor vehicles; incompletely knocked down chassis fitted with engines — Motor vehicles for transport of goods of subheading 8704.60

98021000

Components of incompletely knocked down motor vehicle — Rotary internal combustion piston engine or reciprocating spark-ignition combustion piston engine or compression-ignition piston engine (diesel/semi diesel)

98041000

Components of ships of Chapter 72 — L section with unequal side, of non-alloy steel, with height of 80 mm or more, with a carbon weight less than 0.6%, not further worked than hot-rolled, hot-drawn or extruded, which is included in the tariff heading 7216.40.90

98047000

Components of ships of Chapter 72 — Stainless steel bars, rectangular (including square) cross-section, hot-rolled or hot-drawn, containing by weight 16% to 20% of chromium, carbon not exceeding 0.1% and 8% to 15% of nickel, which is included in tariff heading 7222.19.00

98045000

Components of ships of Chapter 72 — Forged round bar of non-alloy steel with a carbon content of less than 0.6% by weight, which is included in the tariff heading 7214.10.11

98046000

Components of ships of Chapter 72 — Stainless steel bars with circular cross-section, hot-rolled or hot-drawn, containing by weight 16% to 20% of chromium, carbon not exceeding 0.1% and 8% to 15% of nickel, which is included in tariff heading 7222.11.00

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