品目 87.01 至 87.05 所列机动车辆的零部件 — 用于品目 87.02 所列车辆或品目 87.04 所列其他车辆
归类于HS编码87082918,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 87082918· Estimate your total landed cost
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HS 87082918 自由贸易协定税率
MFN rate: 10%
Import Trade Data
Import volumes into Indonesia for HS 87082918. Source: BPS (Badan Pusat Statistik).
Top Origin Countries (2022–2025)
Annual Import Value (USD)
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

