未加工的烟草; 烟草垃圾——弗吉尼亚型,烤烟除外
归类于HS编码24011020,第24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 24011020· Estimate your total landed cost
Select origin country and enter shipment value


HS 24011020 自由贸易协定税率
MFN rate: 5%
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 24 中的相关 HS 代码
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; Cigarettes containing tobacco, other
24029010Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes — Cigars, cheroots and cigarillos of tobacco substitutes
24031110Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences — Packed for retail sale
24031190Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences; Smoking tobacco, whether or not containing tobacco substitutes in any proportion; Water pipe tobacco specified in Subheading Note 1 to this Chapter, other
24031919Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences; Smoking tobacco, whether or not containing tobacco substitutes in any proportion; Packed for retail sale, other
24039940Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences — Snuff, whether or not dry
24039950Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences — Chewing and sucking tobacco
24041100Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body — Containing tobacco or reconstituted tobacco

