归类于HS编码98087440，第98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 98087440· Estimate your total landed cost
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Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 98087440, only BC 2.0 (PIB) applies. The other forms below only apply if your goods route through a bonded zone, FTZ, or SEZ.
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.
Components of ships of Chapter 85 — Valve control system panels for piping systems, operated hydraulically, pneumatically or electrically, with a voltage not exceeding 1,000 volts, which is included in the tariff heading 8537.10.19
98053020Components of ships of Chapter 73 — Stainless steel pipe with cross-section of circle, containing by weight 16% to 18% of chromium, not more 0.1% carbon, 2% to 3% of molybdenum, 10% to 16% of nickel, hot rolled, which is included in tariff heading 7304.49.00
98054060Components of ships of Chapter 73 — Butt welding fittings of stainless steel, with an internal diameter of 15 cm or more, containing by weight 16% to 18% of chromium and 10% to 15% of nickel, which is included in the tariff heading 7307.23.90
98075010Components of ships of Chapter 76 — Elements of vessel structures in the form of joint between walls and ceilings, made of aluminium, which is included in the tariff heading 7610.90.99
98073030Components of ships of Chapter 76 — Plates or sheets of aluminium alloys of a width of more than 1 m, with a thickness exceeding 0.2 mm, which is not surface-treated, containing by weight 2.4% to 6.0% of manganese, which is included in tariff heading 7606.12.39
98016031Incompletely knocked down motor vehicles; incompletely knocked down chassis fitted with engines — With body in unassembled and unpainted
98087630Components of ships of Chapter 84 — Portal or pedestal jib cranes with a capacity of more than 15 Tons, which is included in tariff heading 8426.30.00
98104010Components of ships of Chapter 90 — Automatic control system for liquid load of tanker, which is included in tariff heading 9032.81.00
