Kickrate
HS 08052100Chapter 08

Citrus fruit, fresh or dried — Mandarins (including tangerines and satsumas)

Classified under HS code 08052100, Chapter 08. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.

Duty20%Income Tax2.5%

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

20%

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.

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)

2.5%
7.5% without IOR

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.

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Free Trade Agreement Rates for HS 08052100

The standard import duty for citrus fruit, fresh or dried — mandarins (including tangerines and satsumas) is 20% (MFN rate). Under 1 trade agreement(s), the duty rate is reduced below 20%.

AgreementRate
ATIGA0%
ACFTA0%
AKFTA5%
ICCEPA15.8%
ICCEPA15.8%
AANZFTA18.75%
IUAE-CEPA20%
RCEP-ASEAN20%
RCEP-Australia20%
RCEP-China20%
AHKFTA20%
AIFTA20%
AHKFTA20%
RCEP-Japan20%
IECEPA20%
IKCEPA20%
RCEP-Japan20%
AJCEP20%
IECEPA20%
IJEPA20%
IKCEPA20%
IUAE-CEPA20%
RCEP-ASEAN20%
RCEP-Australia20%
RCEP-China20%
RCEP-Korea20%
RCEP-NZ20%
RCEP-Korea20%
RCEP-NZ20%
IACEPA%
IACEPA%

Required Customs Documents

These are the customs declaration forms applicable to this HS code for import into Indonesia.

16
Release from Customs Zone to Bonded Logistics Center
BC 1.6
20
Import Declaration (PIB)
BC 2.0
23
Import to Bonded Storage Facility
BC 2.3
25
Release from Bonded Storage Facility
BC 2.5
28
Import from Bonded Logistics Center
BC 2.8
511
Free Trade Zone — Entry from Outside Customs Territory
FTZ01 - Pemasukan dari Luar Daerah Pabean
513
Free Trade Zone — Release to Other Customs Area
FTZ01 - Pengeluaran ke Tempat Lain dalam Daerah Pabean
611
Special Economic Zone — Entry from Outside Customs Territory
KEK - Pemasukan dari LDP
632
Special Economic Zone — Release to Domestic Market
KEK - Pengeluaran ke TLDDP

Import Regulations

Special permits or certifications required for importing this product.

(KT.2, KT 9, SP-5 or KT-13)
(KT.2,KT 9, SP-5 atau KT-13)
PP 14 Tahun 2002 Tentang Karantina Tumbuhan
[PLANTS]
PI Horticultural Products / Certificate
PI Produk Hortikultura / Surat Keterangan
Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 37 Tahun 2025 dan Permendag Nomor 18 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 31 Tahun 2025
Horticultural Products
LS Import of Horticultural Products / Certificate
LS Impor Produk Hortikultura / Surat Keterangan
Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 37 Tahun 2025 dan Permendag Nomor 18 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 31 Tahun 2025
Horticultural Products

Related HS Codes in Chapter 08

08031010

Bananas, including plantains, fresh or dried — Fresh

08092100

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh — Sour cherries (Prunus cerasus)

08119000

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, other

08013100

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — In shell

08031020

Bananas, including plantains, fresh or dried — Dried

08045022

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried — Dried

08121000

Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption — Cherries

08109050

Other fruit, fresh — Jackfruit (including Cempedak and Nangka)

Need a consignee for this import?

Kickrate acts as your Importer of Record in Indonesia. No local company required.

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