归类于HS编码48239095，第48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 48239095· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
以下是适用于该HS编码进口到印度尼西亚的海关申报表。
进口该产品所需的特别许可证或认证。
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres, other
48052510Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter — Weighing less than 225 g/m2
48116099Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10; Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol, other
48043150Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03 — Of a kind used for making cement bags
48010012Newsprint, in rolls or sheets — In rolls, other
48142010Wallpaper and similar wall coverings; window transparencies of paper — Of a width not exceeding 60 cm
48010014Newsprint, in rolls or sheets — In sheets, square or rectangular, one side of which exceeds 36 cm, and the other side exceeding 15 cm in the unfolded state
48219090Paper or paperboard labels of all kinds, whether or not printed, other
