未变性乙醇，其体积酒精浓度低于 80% vol.； 烈酒、利口酒和其他烈性饮料 — 酒精浓度超过 40% vol 的其他三酒
归类于HS编码22089040，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。
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。
Import Cost Calculator
HS 22089040· Estimate your total landed cost
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HS 22089040 自由贸易协定税率
MFN rate: 150%
| Agreement | Rate |
|---|---|
| RCEP-NZ | 150% |
| IECEPA | 150% |
| IKCEPA | 150% |
| RCEP-Australia | 150% |
| RCEP-Korea | 150% |
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 22 中的相关 HS 代码
Other fermented beverages (for example, cider, perry, mead, sak�); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included — Mead
22060060Other fermented beverages (for example, cider, perry, mead, sak�); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included — Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes
22060099Other fermented beverages (for example, cider, perry, mead, sak�); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included, other
22071000Undenatured 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