Aturan: dasar Bea Masuk = CIF (barang+freight); dasar PPN Impor = CIF+Bea Masuk; dasar PPh 22 = CIF+Bea Masuk+PPN. API 2,5%, non-API 7,5%; Form E memakai tarif preferensi.
Struktur Pajak Impor — HS Code
| HS Code | Deskripsi | Kategori | BM % | BM Form E % | PPN % | PPh22 (API/non) |
|---|---|---|---|---|---|---|
| 3215.11.00 | Tinta DTF tekstil hitam | Habis Pakai | 5.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 3215.19.00 | Tinta DTF/UV warna | Habis Pakai | 5.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 3909.50.00 | Bubuk TPU hot-melt DTF | Habis Pakai | 5.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 3920.62.10 | Film PET transfer DTF | Habis Pakai | 10.00% | 5.00% | 11.00% | 2.50% / 7.50% |
| 4806.40.00 | Kertas sublimasi | Habis Pakai | 7.50% | 5.00% | 11.00% | 2.50% / 7.50% |
| 8443.32.11 | Printer DTF inkjet | Mesin | 10.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 8443.32.19 | Printer UV flatbed | Mesin | 10.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 8451.80.00 | Mesin heat press | Mesin | 10.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 6307.90.90 | Kaos polos & tekstil jadi | Bahan | 15.00% | 5.00% | 11.00% | 2.50% / 7.50% |
| 8443.99.30 | Printhead & spare parts | Sparepart | 0.00% | 0.00% | 11.00% | 2.50% / 7.50% |
Rekap Pajak Impor per Kontainer
| Kontainer | Form E / API | Bea Masuk | PPN Impor 11% | PPh 22 | Total Pajak Impor |
|---|---|---|---|---|---|
| CNTU8801234 | Form E Berlisensi API | Rp 2.911.618 | Rp 38.461.836 | Rp 9.702.871 | Rp 51.076.325 |
| MSKU1177456 | — Non-API 7.5% | Rp 25.231.028 | Rp 30.246.561 | Rp 22.891.147 | Rp 78.368.736 |
| TCLU5543210 | Form E Berlisensi API | Rp 0 | Rp 34.452.782 | Rp 8.691.497 | Rp 43.144.279 |