天然或养殖珍珠，无论是否加工或分级，但未经串制、镶嵌或镶嵌； 为方便运输而临时串起的天然或养殖珍珠 — 天然珍珠
归类于HS编码71011000，第71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 71011000· Estimate your total landed cost
Select origin country and enter shipment value
HS 71011000 自由贸易协定税率
MFN rate: 10%
| Agreement | Rate |
|---|---|
| IJEPA | 0% |
| ICCEPA | 0% |
| RCEP-Australia | 5% |
| RCEP-ASEAN | 5% |
| RCEP-Japan | 5% |
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。
进口法规
进口该产品所需的特别许可证或认证。
章节 71 中的相关 HS 代码
Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form — Other semi-manufactured forms
71104190Platinum, unwrought or in semi-manufactured forms, or in powder form; Iridium, osmium and ruthenium; Unwrought or in powder form, other
71103110Platinum, unwrought or in semi-manufactured forms, or in powder form — In lumps, ingots, cast bars or in powder form
71132010Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal — Parts
71159020Other articles of precious metal or of metal clad with precious metal — Of metal clad with gold or silver
71171110Imitation jewellery — Parts
71012100Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport — Unworked
71012200Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport — Worked