归类于HS编码40122029，第40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 40122029· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 15%
| Agreement | Rate |
|---|---|
| IJEPA | 0% |
| RCEP-NZ | 0% |
| IACEPA | 0% |
| IKCEPA | 0% |
| RCEP-ASEAN | 0% |
以下是适用于该HS编码进口到印度尼西亚的海关申报表。
Other articles of vulcanised rubber other than hard rubber — Bicycle mudguards
40121941Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber — Of a kind used on agricultural or forestry tractors
40059920Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip — Natural rubber compounded with substances other than carbon or silica
40122050Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber — Of a kind used on bicycles
40122071Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber — Of a kind used on agricultural or forestry tractors
40112013New pneumatic tyres, of rubber — Having a width exceeding 230 mm but not exceeding 385 mm
40012110Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip — RSS Grade 1
40012290Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip; Natural rubber in other forms; Technically specified natural rubber (TSNR), other
