不用于零售的丝纱(由废丝纺成的纱除外)
归类于HS编码50040000,第50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 50040000· Estimate your total landed cost
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HS 50040000 自由贸易协定税率
MFN rate: 5%
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。
章节 50 中的相关 HS 代码
Woven fabrics of silk or of silk waste — Printed by the traditional batik process
50071090Woven fabrics of silk or of silk waste; Fabrics of noil silk, other
50050000Yarn spun from silk waste, not put up for retail sale
50020000Raw silk (not thrown)
50072020Woven fabrics of silk or of silk waste — Unbleached or bleached
50072090Woven fabrics of silk or of silk waste; Other fabrics, containing 85 % or more by weight of silk or of silk waste other than noil silk, other
50079020Woven fabrics of silk or of silk waste — Unbleached or bleached
50079090Woven fabrics of silk or of silk waste; Other fabrics, other

