归类于HS编码69072314,第69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 69072314· Estimate your total landed cost
Select origin country and enter shipment value


MFN rate: 20%
| Agreement | Rate |
|---|---|
| IACEPA | 0% |
| IJEPA | 0% |
| IKCEPA | 0% |
| RCEP-Japan | 12% |
| RCEP-ASEAN | 12% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 69072314, 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.
Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics — Other, unglazed
69021000Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths — Containing by weight, singly or together, more than 50 % of the elements Mg, Ca or Cr, expressed as MgO, CaO or Cr2O3
69074092Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics — Glazed
69072293Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics — Paving, hearth or wall tiles, glazed
69072123Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics — Paving, hearth or wall tiles, glazed
69074021Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics — Unglazed
69072311Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics — Paving, hearth or wall tiles, unglazed
69091200Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods — Articles having a hardness equivalent to 9 or more on the Mohs scale

