HS编码848690,品目8486的零件及附件从中国出口到印度尼西亚,需要在印度尼西亚缴纳的进口税费查询
| HS Code | 英文描述 | 关税信息 |
|---|---|---|
| 8486.90.11 | Of apparatus for rapid healing of semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.12 | Of spin dryers for semiconductor wafer processing | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.13 | Of machines for working any material by removal of material, by laser or other light or photon beam in tl1e production of semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.14 | Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.15 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.16 | Of grinding, polishing and lapping machines for pro-cessing of semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.17 | Of apparatus for growing or pulling monocrystal semiconductor boules | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.19 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.21 | Of chemical vapour deposition apparatus for semiconductor production | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.22 | Of epitaxial deposition machines for semiconductor wafers; of spinners for coating photographic emulsions on semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.23 | Of ion implanters for doping semiconductor materials; of apparatus for physical deposition by sputtering on semiconductor wafers; of physical deposition apparatus for semiconductor production; of direct write-on-wafer apparatus, step and repeat aligners and other lithography equipment | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.24 | Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.25 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.26 | Tool holders and self-opening dieheads; workholders; dividing heads and other special attachments for machine tools | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.27 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.28 | Of resistance heated furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers; of inductance or dielectric furnaces and ovens for the manufacture of semiconductor devices on semiconductor wafers | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.29 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.31 | Of apparatus for dry etching patterns on flat panel display substrates | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.32 | Tool holders and self-opening dieheads; work holders; dividing heads and other special attachments for machine tools | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.33 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.34 | Of chemical vapour deposition apparatus for flat panel display production | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.35 | Of spinners for coating photosensitive emulsioi1s on flat panel display substrates | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.36 | Of apparatus for physical deposition on flat panel display substrates | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.39 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.41 | Of focused ion beam milling machine to produce or repair masks and reticles for patterns on semiconductor devices | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.42 | Of die attach apparatus, tape automated bonders, wire bonders and of encapsulation equipment for assembly of semiconductors | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.43 | Ofautomated machines for the transport, handling and storage of semiconductor wafers, wafer cassettes, wafer boxes and other materials for semiconductor devices | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.44 | Of optical stereoscopic and photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.45 | Of electron beam microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.46 | Of pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated subst1ates, including printed circuit assemblies | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 0.0 |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED | ||
| 8486.90.49 | Other | 进口关税 中国-东盟 0.0 RCEP 0.0 NORMAL 5.0 % CIF |
增值税 VAT 12.0 % CIFD | ||
所得税 INCOME_TAX 2.5 % CIFD CHAR.IMPORTER = REGISTERED INCOME_TAX 7.5 % CIFD CHAR.IMPORTER = UNREGISTERED |
税费概览：
【概览】
无论个人或商业实体在印度尼西亚从事商品进口，均须缴纳进口关税和其他税费。进口税费全部以货运价值，即到岸价格（CIF）计算。某些商品的税费以测量单位计征。同时，进口商品还须征收销售税、消费税，某些商品征收奢侈品品牌税。
【关税】
印尼进口关税以进口商品的海关完税价格为基础，按照0％到150％的税率缴纳。海关完税价格按照到岸价格（CIF）计算。
【增值税】
自2022年4月1日起，印尼的增值税标准税率为11%，根据不同货物可调整范围为5%-15%。
【起征点】
自2020年1月1日起，任何价值3美元或以上的进口货物都必须缴纳进口税。
【其他】
消费税是针对因其销售和消费可能会对社会造成负面影响的货物而征收的税收。目前，印尼征缴消费税的产品包括酒精和烟草制品。 奢侈品销售税是增值税的附加税，只在制造商销售奢侈品或进口商进口货物时征税，对出口货物不征奢侈品销售税。奢侈品分为两类，即机动车和除机动车外的货物。奢侈品销售税的税率最低为10%，最高为200%。但目前根据货物的类型适用的税率在10%到125%之间。
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