巧克力和其他含有可可的食品; 其他重量超过 2 千克的块状、片状或棒状制剂,或容器或直接包装中的液体、糊状、粉末、颗粒或其他散装形式,含量超过 2 千克,其他
归类于HS编码18062090,第18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 18062090· Estimate your total landed cost
Select origin country and enter shipment value


HS 18062090 自由贸易协定税率
MFN rate: 15%
| Agreement | Rate |
|---|---|
| RCEP-Korea | 0% |
| RCEP-Japan | 0% |
| RCEP-China | 0% |
| RCEP-NZ | 0% |
| IACEPA | 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。
进口法规
进口该产品所需的特别许可证或认证。
章节 18 中的相关 HS 代码
Cocoa butter, fat and oil
18020000Cocoa shells, husks, skins and other cocoa waste
18069090Chocolate and other food preparations containing cocoa, other
18010010Cocoa beans, whole or broken, raw or roasted — Fermented
18010090Cocoa beans, whole or broken, raw or roasted, other
18062010Chocolate and other food preparations containing cocoa — Chocolate confectionery in blocks, slabs or bars
18069010Chocolate and other food preparations containing cocoa — Chocolate confectionery in tablets or pastilles
18069030Chocolate and other food preparations containing cocoa — Food preparations of flour, meal, starch or malt extract, containing 40 % or more but not exceeding 50 % by weight of cocoa calculated on a totally defatted basis

