座椅（品目 94.02 所列的座椅除外），不论是否可转换成床及其部件 — 飞机用座椅
归类于HS编码94011000，第94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 94011000· Estimate your total landed cost
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HS 94011000 自由贸易协定税率
MFN rate: 0%
| Agreement | Rate |
|---|---|
| RCEP-Japan | 0% |
| RCEP-Korea | 0% |
| IACEPA | 0% |
| IUAE-CEPA | 0% |
| ICCEPA | 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 94 中的相关 HS 代码
Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof — Of a kind used for vehicles of heading 87.02, 87.03 or 87.04
94014900Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof; Seats other than garden seats or camping equipment, convertible into beds, other
94015900Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof; Seats of cane, osier, bamboo or similar materials, other
94016990Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof; Other seats, with wooden frames, other
94019930Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof — Of seats of subheading 9401.31.00 and 9401.39.00
94019991Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof — Of plastics
94042110Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered — Of cellular rubber, whether or not covered
94021030Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists� chairs); barbers� chairs and similar chairs, having rotating as well as both reclining and elevating movements; parts of the foregoing articles — Barbers� or similar chairs and parts thereof