Butter and other fats and oils derived from milk; dairy spreads — Butteroil
Classified under HS code 04059020, Chapter 04. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.
Duties & Taxes
Source: Indonesia INSWImport Duty
Bea Masuk (BM MFN)
Applied on the CIF value of goods. This is the base customs duty set by Indonesia's Ministry of Finance. May be reduced to 0% under a Free Trade Agreement.
Value Added Tax
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.
Income Tax
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.
Import Cost Calculator
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Free Trade Agreement Rates for HS 04059020
The standard import duty for butter and other fats and oils derived from milk; dairy spreads — butteroil is 5% (MFN rate). Under 12 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.
| Agreement | Rate |
|---|---|
| RCEP-Australia | 0% |
| AHKFTA | 0% |
| AJCEP | 0% |
| ATIGA | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
| AANZFTA | 0% |
| AHKFTA | 0% |
| AIFTA | 0% |
| AKFTA | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
| IECEPA | 0% |
| IECEPA | 0% |
| IJEPA | 0% |
| IKCEPA | 0% |
| IKCEPA | 0% |
| ACFTA | 0% |
| IUAE-CEPA | 0% |
| RCEP-ASEAN | 0% |
| RCEP-Australia | 0% |
| RCEP-China | 0% |
| RCEP-Japan | 0% |
| RCEP-Korea | 0% |
| RCEP-NZ | 0% |
| RCEP-China | 0% |
| RCEP-Japan | 0% |
| RCEP-Korea | 0% |
| RCEP-NZ | 0% |
| RCEP-ASEAN | 0% |
| IUAE-CEPA | 1% |
Required Customs Documents
These are the customs declaration forms applicable to this HS code for import into Indonesia.
Import Regulations
Special permits or certifications required for importing this product.
Related HS Codes in Chapter 04
Milk and cream, not concentrated nor containing added sugar or other sweetening matter; Of a fat content, by weight, exceeding 1 % but not exceeding 6 %, other
04089100Birds� eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter — Dried
04079020Birds� eggs, in shell, fresh, preserved or cooked — Of ducks
04072910Birds� eggs, in shell, fresh, preserved or cooked — Of ducks
04032011Yogurt; 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
04089900Birds� eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter, other
04041019Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included; Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter; In powder form, other
04072990Birds� eggs, in shell, fresh, preserved or cooked; Other fresh eggs, other
Need a consignee for this import?
Kickrate acts as your Importer of Record in Indonesia. No local company required.