新鲜或干燥的柑橘类水果 — 酸橙(Citrus aurantifolia、Citrus latifolia)
归类于HS编码08055020,第08章。商业进口到印度尼西亚需要持牌进口商(收货人)进行清关。

关税和税收
来源:印度尼西亚 INSW进口关税
Bea Masuk (BM MFN)
按货物CIF价值征收。这是印度尼西亚财政部设定的基本关税。可根据自由贸易协定降至0%。
增值税
Pajak Pertambahan Nilai (PPN)
按应税基础(CIF +进口关税)征收。印度尼西亚采用特殊计算方式:在适用12%税率之前,税基调整为进口价值的11/12。
所得税
Pajak Penghasilan (PPH)
进口时预征所得税。税率取决于进口商是否持有API许可证:持证2.5%,无证7.5%。使用进口代理商可享受较低税率。
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HS 08055020 自由贸易协定税率
新鲜或干燥的柑橘类水果 — 酸橙(citrus aurantifolia、citrus latifolia)的标准进口关税为5%(最惠国税率)。 根据2个有效的自由贸易协定,该产品可凭有效原产地证书免税(0%)进口。
| Agreement | Rate |
|---|---|
| ACFTA | 0% |
| AHKFTA | 0% |
| ATIGA | 0% |
| IECEPA | 0% |
| AANZFTA | 0% |
| AHKFTA | 0% |
| AKFTA | 0% |
| IECEPA | 0% |
| IUAE-CEPA | 0% |
| IUAE-CEPA | 1% |
| IKCEPA | 1.4% |
| IKCEPA | 2.1% |
| RCEP-NZ | 2.6% |
| RCEP-ASEAN | 2.6% |
| RCEP-Australia | 2.6% |
| RCEP-China | 2.6% |
| RCEP-Japan | 2.6% |
| RCEP-Korea | 2.64% |
| RCEP-ASEAN | 3% |
| RCEP-Australia | 3% |
| RCEP-China | 3% |
| RCEP-Japan | 3% |
| RCEP-NZ | 3% |
| ICCEPA | 3% |
| RCEP-Korea | 3.3% |
| ICCEPA | 3.5% |
| AJCEP | 5% |
| AIFTA | 5% |
| IJEPA | 5% |
| IACEPA | % |
| IACEPA | % |
所需海关文件
以下是适用于该HS编码进口到印度尼西亚的海关申报表。
进口法规
进口该产品所需的特别许可证或认证。
章节 08 中的相关 HS 代码
Bananas, including plantains, fresh or dried — Fresh
08092100Apricots, cherries, peaches (including nectarines), plums and sloes, fresh — Sour cherries (Prunus cerasus)
08119000Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, other
08013100Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — In shell
08031020Bananas, including plantains, fresh or dried — Dried
08052100Citrus fruit, fresh or dried — Mandarins (including tangerines and satsumas)
08045022Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried — Dried
08121000Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption — Cherries
需要此进口的收货人吗?
Kickrate 作为您在印度尼西亚的进口商。无需本地公司。