品目 87.01 至 87.05 所列机动车辆的零配件 — 对于品目 87.01 所列车辆
归类于HS编码87081010,第87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 87081010· Estimate your total landed cost
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HS 87081010 自由贸易协定税率
MFN rate: 10%
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 87 中的相关 HS 代码
Parts and accessories of the motor vehicles of headings 87.01 to 87.05 — Radiator shrouds
87049094Motor vehicles for the transport of goods, g.v.w. exceeding 20 t but not exceeding 45 t
87043127Motor vehicles for the transport of goods — Three-wheeled vehicles
87043244Motor vehicles for the transport of goods — Armoured cargo vehicles for transporting valuables
87044222Motor vehicles for the transport of goods — Refuse/garbage collection vehicles having a refuse compressing device
87045223Motor vehicles for the transport of goods — Tanker vehicles; bulk-cement lorries (trucks)
87044371Motor vehicles for the transport of goods — Refrigerated lorries (trucks)
87085011Parts and accessories of the motor vehicles of headings 87.01 to 87.05 — For vehicles of heading 87.03

