HS 08052200Chapter 08

Citrus fruit, fresh or dried — Clementines

This HS classification covers clementines, a type of citrus fruit, whether fresh or dried. The import duty (BM MFN) is set at 20.00%, with VAT at 12% applied on 11/12 of the taxable base. PPH rates are 2.50% for API and 7.50% for NON-API. Special permits may be required for agricultural products. There are 20 available FTAs for this classification. Commercial imports require a licensed consignee (Importer of Record).

Duty20%Income Tax2.5%

HS 08052200 — Citrus fruit, fresh or dried — Clementines

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.

Import Cost Calculator

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Shipment Value (CIF)

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$0

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Free Trade Agreement Rates for HS 08052200

MFN rate: 20%

Agreement	Rate	Saving	Status
ICCEPA Indonesia-Chile Comprehensive Economic Partnership Agreement	15.8%	-4.2%	active
IJEPA Indonesia - Japan Economic Partnership Agreement	20%		active
RCEP-NZ Regional Comprehensive Economic Partnership Agreement - New Zealand	20%		active
IECEPA Indonesia-European Free Trade Association Comprehensive Economic Partnership	20%		active
AHKFTA ASEAN-Hong Kong Free Trade Agreement	20%		active

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

PI Horticultural Products / Certificate

PI Produk Hortikultura / Surat Keterangan

post borderHorticultural Products

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

LS Import of Horticultural Products / Certificate

LS Impor Produk Hortikultura / Surat Keterangan

post borderHorticultural Products

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

Related HS Codes in Chapter 08

Bananas, including plantains, fresh or dried — Fresh

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

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

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

Bananas, including plantains, fresh or dried — Dried

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

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

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

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