归类于HS编码37019190，第37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 37019190· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| RCEP-Japan | 0% |
| RCEP-Korea | 0% |
| RCEP-NZ | 0% |
| AHKFTA | 0% |
| IACEPA | 0% |
以下是适用于该HS编码进口到印度尼西亚的海关申报表。
Photographic paper, paperboard and textiles, sensitised, unexposed; In rolls of a width exceeding 610 mm, other
37050030Photographic plates and film, exposed and developed, other than cinematographic film — For offset reproduction
37040010Photographic plates, film, paper, paperboard and textiles, exposed but not developed — X-ray plates or film
37025300Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed — Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides
37025520Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed — Of a kind suitable for use in cinematography
37012000Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs — Instant print film
37025590Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed; Other film, for colour photography (polychrome); Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m, other
37021000Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed — For X-ray
