This HS classification covers butter, a dairy product derived from milk. The applicable duty breakdown includes an MFN rate of 5%, VAT at 12% (applied on 11/12 of the taxable base), and PPH rates of 2.50% for API and 7.50% for NON-API. Special permits are not required for this product. There are 19 Free Trade Agreements (FTAs) available. Commercial imports require a licensed consignee (Importer of Record).
Bea Masuk (BM MFN)
Applied on the CIF value of goods. This is the base customs duty set by Indonesia Ministry of Finance. May be reduced to 0% under a Free Trade Agreement.
Pajak Pertambahan Nilai (PPN)
Applied on the taxable base (CIF + import duty). Indonesia uses a special calculation: the tax base is adjusted to 11/12 of the import value before applying the 12% rate.
Pajak Penghasilan (PPH)
Advance income tax collected at import. Rate depends on whether the importer holds an API license: 2.5% with license, 7.5% without. Using an Importer of Record qualifies for the lower rate.
HS 04051000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| RCEP-Australia | 0% |
| AHKFTA | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
| IECEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 04051000, 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.
Special permits or certifications required for importing this product.
Birds' eggs, in shell, fresh, preserved or cooked — Of ducks
04014010Milk and cream, not concentrated nor containing added sugar or other sweetening matter — Milk in liquid form
04032091Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa — Flavoured or containing added fruits (including pulp and jams), nuts or cocoa
04059020Butter and other fats and oils derived from milk; dairy spreads — Butteroil
04072990Birds' eggs, in shell, fresh, preserved or cooked; Other fresh eggs, other
04022130Milk and cream, concentrated or containing added sugar or other sweetening matter — In containers of a net weight of 2 kg or less
04022190Milk and cream, concentrated or containing added sugar or other sweetening matter; In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 %; Not containing added sugar or other sweetening matter, other
04022120Milk and cream, concentrated or containing added sugar or other sweetening matter — In containers of a net weight of 20 kg or more
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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