归类于HS编码38085290，第38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 38085290· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 10%
| Agreement | Rate |
|---|---|
| RCEP-Korea | 0% |
| RCEP-NZ | 0% |
| IJEPA | 0% |
| IKCEPA | 0% |
| IACEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 38085290, 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。
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included — Composite inorganic solvents
38273200Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included — Other, containing substances of subheadings 2903.71 to 2903.75
38089910Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers) — Wood preservatives, containing insecticides or fungicides
38248600Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included — Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)
38276900Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included; Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs), other
38160020Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01 — Dolomite ramming mix
38260021Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals — With methyl ester content 96.5 % or more but not exceeding 98 %
38101000Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods — Pickling preparations for metal surfaces; soldering, brazing or welding powders and pastes consisting of metal and other materials
