HS 98046000章节 98

第 72 章船舶部件——圆形截面的热轧或热拉不锈钢棒材,按重量计含铬 16% 至 20%,碳含量不超过 0.1%,镍含量 8% 至 15%,归于税号 7222.11.00

归类于HS编码98046000,第98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0%增值税 (PPN)12%所得税2.5%

关税和税收

来源:印度尼西亚 INSW

进口关税

Bea Masuk (BM MFN)

0%

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)

12%

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)

2.5%
7.5% without IOR

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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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。

16
Release from Customs Zone to Bonded Logistics Center
BC 1.6
20
Import Declaration (PIB)
BC 2.0
23
Import to Bonded Storage Facility
BC 2.3
25
Release from Bonded Storage Facility
BC 2.5
28
Import from Bonded Logistics Center
BC 2.8
511
Free Trade Zone — Entry from Outside Customs Territory
FTZ01 - Pemasukan dari Luar Daerah Pabean
513
Free Trade Zone — Release to Other Customs Area
FTZ01 - Pengeluaran ke Tempat Lain dalam Daerah Pabean
611
Special Economic Zone — Entry from Outside Customs Territory
KEK - Pemasukan dari LDP
632
Special Economic Zone — Release to Domestic Market
KEK - Pengeluaran ke TLDDP

章节 98 中的相关 HS 代码

98093000

Components of ships of Chapter 85 — Valve control system panels for piping systems, operated hydraulically, pneumatically or electrically, with a voltage not exceeding 1,000 volts, which is included in the tariff heading 8537.10.19

98015010

Incompletely knocked down motor vehicles; incompletely knocked down chassis fitted with engines — Of a g.v.w. not exceeding 5 tonnes

98019020

Incompletely knocked down motor vehicles; incompletely knocked down chassis fitted with engines — Motor vehicles for transport of ten or more persons including the driver of subheading 8702.40

98019040

Incompletely knocked down motor vehicles; incompletely knocked down chassis fitted with engines — Motor vehicles for transport of goods of subheading 8704.60

98021000

Components of incompletely knocked down motor vehicle — Rotary internal combustion piston engine or reciprocating spark-ignition combustion piston engine or compression-ignition piston engine (diesel/semi diesel)

98041000

Components of ships of Chapter 72 — L section with unequal side, of non-alloy steel, with height of 80 mm or more, with a carbon weight less than 0.6%, not further worked than hot-rolled, hot-drawn or extruded, which is included in the tariff heading 7216.40.90

98047000

Components of ships of Chapter 72 — Stainless steel bars, rectangular (including square) cross-section, hot-rolled or hot-drawn, containing by weight 16% to 20% of chromium, carbon not exceeding 0.1% and 8% to 15% of nickel, which is included in tariff heading 7222.19.00

98045000

Components of ships of Chapter 72 — Forged round bar of non-alloy steel with a carbon content of less than 0.6% by weight, which is included in the tariff heading 7214.10.11

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