归类于HS编码22089030,第22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。

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%。
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。
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。
HS 22089030· Estimate your total landed cost
Select origin country and enter shipment value


MFN rate: 150%
| Agreement | Rate |
|---|---|
| ICCEPA | 150% |
| RCEP-ASEAN | 150% |
| RCEP-Japan | 150% |
| AHKFTA | 150% |
| IACEPA | 150% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 22089030, only BC 2.0 (PIB) applies. The other forms below only apply if your goods route through a bonded zone, FTZ, or SEZ. Learn about all forms →
For ordinary commercial imports — the form your customs broker (or your IOR) will file for ~90% of shipments.
Apply only when goods route through a Bonded Logistics Center (PLB) or Bonded Storage Facility (Kawasan Berikat). Common in re-export manufacturing and large-scale logistics operations.
Apply only when shipping into or within Indonesia's three FTZs. Goods enter duty-free; duty triggers on release to mainland Indonesia.
Apply only when shipping to one of Indonesia's 22 Special Economic Zones (Mandalika, Sei Mangkei, Galang Batang, Kendal, etc.). Tax holiday + duty exemption may apply.
进口该产品所需的特别许可证或认证。
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength — Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher
22072011Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength — Ethyl alcohol of an alcoholic strength by volume exceeding 99 % vol
22082090Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages; Spirits obtained by distilling grape wine or grape marc, other
22084000Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Rum and other spirits obtained by distilling fermented sugar-cane products
22086000Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Vodka
22089040Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Other samsu of an alcoholic strength by volume exceeding 40 % vol
22089070Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol
22090000Vinegar and substitutes for vinegar obtained from acetic acid

