归类于HS编码78060020,第78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 78060020· Estimate your total landed cost
Select origin country and enter shipment value


MFN rate: 5%
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 78060020, 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.
Lead plates, sheets, strip and foil; lead powders and flakes — Powders and flakes
78060090Other articles of lead, other
78020000Lead waste and scrap
78060030Other articles of lead — Tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)
78011000Unwrought lead — Refined lead
78041900Lead plates, sheets, strip and foil; lead powders and flakes; Plates, sheets, strip and foil, other
78041190Lead plates, sheets, strip and foil; lead powders and flakes; Plates, sheets, strip and foil; Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0.2 mm, other
78019100Unwrought lead — Containing by weight antimony as the principal other element

