计税规则：关税基数 = CIF(货值+运费)；进口 PPN 基数 = CIF+关税；PPh 22 基数 = CIF+关税+PPN。API 持证 2.5%，非 API 7.5%；Form E 适用时关税按优惠税率。
进口税构成 — HS Code
| HS Code | 品名描述 | 类别 | 关税% | Form E 关税% | PPN% | PPh22 (API/非API) |
|---|---|---|---|---|---|---|
| 3215.11.00 | DTF 纺织墨水(黑) | 耗材 | 5.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 3215.19.00 | DTF/UV 墨水(彩) | 耗材 | 5.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 3909.50.00 | TPU 热熔粉(DTF粉) | 耗材 | 5.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 3920.62.10 | PET 热转印膜(DTF膜) | 耗材 | 10.00% | 5.00% | 11.00% | 2.50% / 7.50% |
| 4806.40.00 | 热升华转印纸 | 耗材 | 7.50% | 5.00% | 11.00% | 2.50% / 7.50% |
| 8443.32.11 | DTF 数码直喷打印机 | 设备 | 10.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 8443.32.19 | UV 平板打印机 | 设备 | 10.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 8451.80.00 | 热压机/烫画机 | 设备 | 10.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 6307.90.90 | 坯布T恤/纺织品半成品 | 面料 | 15.00% | 5.00% | 11.00% | 2.50% / 7.50% |
| 8443.99.30 | 打印喷头/备件 | 备件 | 0.00% | 0.00% | 11.00% | 2.50% / 7.50% |
每柜进口税汇总
| 货柜 | Form E / API | 关税 Bea Masuk | 进口 PPN 11% | PPh 22 预缴 | 进口税合计 |
|---|---|---|---|---|---|
| CNTU8801234 | Form E API 持证 | 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 API 持证 | Rp 0 | Rp 34.452.782 | Rp 8.691.497 | Rp 43.144.279 |