归类于HS编码01051190,第01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 01051190· 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 01051190, 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.
进口该产品所需的特别许可证或认证。
Live sheep and goats — Pure-bred breeding animals
01029090Live bovine animals, other
01039100Live swine — Weighing less than 50 kg
01061210Other live animals — Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)
01061300Other live animals — Camels and other camelids (Camelidae)
01064900Other live animals; Insects, other
01013090Live horses, asses, mules and hinnies; Asses, other
01031000Live swine — Pure-bred breeding animals

