含有氮、磷、钾中两种或三种肥料元素的矿物肥料或化学肥料; 其他肥料; 总重量不超过10公斤的片剂或类似形式或包装的本章货物——正磷酸二氢铵(磷酸一铵)及其与正磷酸氢二铵(磷酸二铵)的混合物
归类于HS编码31054000,第31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 31054000· Estimate your total landed cost
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HS 31054000 自由贸易协定税率
MFN rate: 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 31 中的相关 HS 代码
Mineral or chemical fertilisers, phosphatic — Feed grade
31039010Mineral or chemical fertilisers, phosphatic — Calcined phosphatic fertilisers
31026000Mineral or chemical fertilisers, nitrogenous — Double salts and mixtures of calcium nitrate and ammonium nitrate
31031110Mineral or chemical fertilisers, phosphatic — Feed grade
31029000Mineral or chemical fertilisers, nitrogenous — Other, including mixtures not specified in the foregoing subheadings
31028000Mineral or chemical fertilisers, nitrogenous — Mixtures of urea and ammonium nitrate in aqueous or ammoniacal solution
31010010Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products — Of solely vegetable origin
31010092Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products — Of animal origin (other than guano), chemically treated

