归类于HS编码03032900，第03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 03032900· 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 03032900, 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.
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Nile Perch (Lates niloticus)
03028915Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 — Indian threadfins (Polynemus indicus)
03029200Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 — Shark fins
03063910Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine — Live
03074219Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; Cuttle fish and squid; Live, fresh or chilled; Live, other
03028927Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 — Hilsa shad (Tenualosa ilisha)
03011193Live fish — Siamese fighting fish (Beta splendens)
03034510Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Atlantic bluefin tunas (Thunnus thynnus)
