归类于HS编码52021000，第52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 52021000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| RCEP-Korea | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
| IECEPA | 0% |
| IJEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 52021000, 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。
Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring less than 125 decitex (exceeding 80 metric number)
52052600Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)
52052800Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring less than 83.33 decitex (exceeding 120 metric number)
52053200Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring per single yarn less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number per single yarn)
52054700Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring per single yarn less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)
52062100Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale — Measuring 714.29 decitex or more (not exceeding 14 metric number)
52063500Cotton yarn (other than sewing thread), containing less than 85% by weight of cotton, not put up for retail sale — Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)
52103900Woven fabrics of cotton, containing less than 85 % by weight of cotton, mixed mainly or solely with man-made fibres, weighing not more than 200 g/m2 — Other fabrics
