Classé sous le code SH 87038099, Chapitre 87. Les importations commerciales en Indonésie nécessitent un importateur de référence (consignataire) agréé pour le dédouanement.
Bea Masuk (BM MFN)
Appliqué sur la valeur CIF des marchandises. Il s'agit du droit de douane de base fixé par le ministère des Finances indonésien. Peut être réduit à 0% dans le cadre d'un accord de libre-échange.
Pajak Pertambahan Nilai (PPN)
Appliqué sur la base imposable (CIF + droits d'importation). L'Indonésie utilise un calcul spécial : la base d'imposition est ajustée à 11/12 de la valeur d'importation avant d'appliquer le taux de 12%.
Pajak Penghasilan (PPH)
Impôt sur le revenu prélevé à l'importation. Le taux dépend de la détention d'une licence API : 2.5% avec licence, 7.5% sans. Le recours à un importateur de référence permet de bénéficier du taux réduit.
HS 87038099· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 50%
| Agreement | Rate |
|---|---|
| IJEPA | 5% |
| IACEPA | 13.8% |
| RCEP-China | 50% |
| RCEP-Japan | 50% |
| RCEP-Korea | 50% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 87038099, only BC 2.0 (PIB) applies. The other forms below only apply if your goods route through a bonded zone, FTZ, or SEZ. Learn about all forms →
For ordinary commercial imports — the form your customs broker (or your IOR) will file for ~90% of shipments.
Apply only when goods route through a Bonded Logistics Center (PLB) or Bonded Storage Facility (Kawasan Berikat). Common in re-export manufacturing and large-scale logistics operations.
Apply only when shipping into or within Indonesia's three FTZs. Goods enter duty-free; duty triggers on release to mainland Indonesia.
Apply only when shipping to one of Indonesia's 22 Special Economic Zones (Mandalika, Sei Mangkei, Galang Batang, Kendal, etc.). Tax holiday + duty exemption may apply.
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars — Sedan
87043127Motor vehicles for the transport of goods — Three-wheeled vehicles
87043244Motor vehicles for the transport of goods — Armoured cargo vehicles for transporting valuables
87044222Motor vehicles for the transport of goods — Refuse/garbage collection vehicles having a refuse compressing device
87044371Motor vehicles for the transport of goods — Refrigerated lorries (trucks)
87085011Parts and accessories of the motor vehicles of headings 87.01 to 87.05 — For vehicles of heading 87.03
87120020Bicycles and other cycles (including delivery tricycles), not motorised — Bicycles designed to be ridden by children
87142090Parts and accessories of vehicles of headings 87.11 to 87.13; Of carriages for disabled persons, other
Kickrate agit en tant qu'importateur de dossier en Indonésie. Pas besoin d'entreprise locale.
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