铁路或电车轨道维护或服务车辆，无论是否自走式（例如，车间、起重机、道碴捣固机、轨道铺设机、测试客车和轨道检查车）
归类于HS编码86040000，第86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
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HS 86040000 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 86 中的相关 HS 代码
Railway or tramway goods vans and wagons, not self-propelled — Covered and closed
86090090Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport, other
86069200Railway or tramway goods vans and wagons, not self-propelled — Open, with non-removable sides of a height exceeding 60 cm
86050000Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04)
86080090Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing, other
86073000Parts of railway or tramway locomotives or rolling-stock — Hooks and other coupling devices, buffers, and parts thereof
86090010Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport — Of base metal
86080020Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing — Electro-mechanical equipment