椰子油、棕榈仁油或巴巴苏油及其馏分,不论是否精炼,但未经化学改性; 椰子油及其分离品; 原油、其他
归类于HS编码15131190,第15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 15131190· Estimate your total landed cost
Select origin country and enter shipment value


HS 15131190 自由贸易协定税率
MFN rate: 5%
| Agreement | Rate |
|---|---|
| AHKFTA | 0% |
| RCEP-China | 0% |
| ICCEPA | 0% |
| IUAE-CEPA | 0% |
| RCEP-Japan | 0% |
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 15 中的相关 HS 代码
Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified — Fractions of unrefined oil
15162039Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared; Vegetable fats and oils and their fractions; Hydrogenated, in flakes, other
15132995Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified — Palm kernel oil, refined, bleached and deodorised (RBD)
15079020Soya-bean oil and its fractions, whether or not refined, but not chemically modified — Refined, bleached and deodorised (RBD) soya-bean oil
15152919Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified; Maize (corn) oil and its fractions; Fractions of unrefined oil, other
15162047Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared — Of palm kernels
15132991Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified — Solid fractions of palm kernel oil
15041090Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified; Fish-liver oils and their fractions, other

