棉纱(缝纫线除外),含棉重量 85% 或以上,非零售 — 尺寸小于 714.29 分特,但不小于 232.56 分特(超过 14 公制数,但不超过 43 公制数)
归类于HS编码52052200,第52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 52052200· Estimate your total landed cost
Select origin country and enter shipment value


HS 52052200 自由贸易协定税率
MFN rate: 7.5%
| Agreement | Rate |
|---|---|
| RCEP-Japan | 0% |
| RCEP-Korea | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
| IECEPA | 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 52 中的相关 HS 代码
Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring 714.29 decitex or more (not exceeding 14 metric number)
52051200Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring less than 714.29 decitex but not less than 232.56 decitex (exceeding 14 metric number but not exceeding 43 metric number)
52051400Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring less than 192.31 decitex but not less than 125 decitex (exceeding 52 metric number but not exceeding 80 metric number)
52051500Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring less than 125 decitex (exceeding 80 metric number)
52052100Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring 714.29 decitex or more (not exceeding 14 metric number)
52052300Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring less than 232.56 decitex but not less than 192.31 decitex (exceeding 43 metric number but not exceeding 52 metric number)
52052600Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring less than 125 decitex but not less than 106.38 decitex (exceeding 80 metric number but not exceeding 94 metric number)
52052700Cotton yarn (other than sewing thread), containing 85 % or more by weight of cotton, not put up for retail sale — Measuring less than 106.38 decitex but not less than 83.33 decitex (exceeding 94 metric number but not exceeding 120 metric number)

