雨伞及太阳伞(包括手杖伞、花园伞及类似伞)、其他
归类于HS编码66019900,第66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。
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HS 66019900 自由贸易协定税率
MFN rate: 15%
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 66 中的相关 HS 代码
Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) — Having a telescopic shaft
66011000Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas) — Garden or similar umbrellas
66020000Walking-sticks, seat-sticks, whips, riding-crops and the like
66039020Parts, trimmings and accessories of articles of heading 66.01 or 66.02 — For articles of heading 66.02
66039010Parts, trimmings and accessories of articles of heading 66.01 or 66.02 — For articles of heading 66.01
66032000Parts, trimmings and accessories of articles of heading 66.01 or 66.02 — Umbrella frames, including frames mounted on shafts (sticks)

