归类于HS编码28421000，第28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 28421000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
以下是适用于该HS编码进口到印度尼西亚的海关申报表。
Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products — Spent (irradiated) fuel elements (cartridges) of nuclear reactors
28323000Sulphites; thiosulphates — Thiosulphates
28301000Sulphides; polysulphides, whether or not chemically defined — Sodium sulphides
28161000Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium — Hydroxide and peroxide of magnesium
28121200Halides and halide oxides of non-metals — Phosphorus oxychloride
28369200Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate — Strontium carbonate
28429020Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides — Copper or chromium salts
28044000Hydrogen, rare gases and other non-metals — Oxygen
