HS 17019910Chapter 17

Cane or beet sugar and chemically pure sucrose, in solid form — Refined sugar

This HS classification pertains to refined sugar derived from cane or beet sugar and chemically pure sucrose in solid form. The duty breakdown includes an MFN rate of IDR 790.00 per kilogram, 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. Importers may require special permits depending on the product's nature. There are 19 FTAs available for this classification. Commercial imports require a licensed consignee (Importer of Record).

Value Added Tax (PPN)12%Income Tax2.5%

Duties & Taxes

Source: Indonesia INSW

Import 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)

12%

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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Free Trade Agreement Rates for HS 17019910

The standard import duty for cane or beet sugar and chemically pure sucrose, in solid form — refined sugar is 0% (MFN rate).

AgreementRate
ATIGA10%
RCEP-NZ40%
RCEP-ASEAN40%
RCEP-Australia40%
RCEP-Japan40%
RCEP-Korea40%
RCEP-ASEAN40%
RCEP-China40%
RCEP-Australia40%
RCEP-China40%
RCEP-Korea40%
RCEP-Japan40%
RCEP-NZ40%
AKFTA%
IACEPA%
IECEPA%
IKCEPA%
IUAE-CEPA%
IUAE-CEPA%
AIFTA%
ICCEPA%
IECEPA%
IKCEPA%
AHKFTA%
AJCEP%
IACEPA%
ICCEPA%
IJEPA%
ACFTA%
AANZFTA%
AHKFTA%

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.

Prohibited
Dilarang
Peraturan Menteri Perdagangan Nomor 47 Tahun 2025 tentang Barang Yang Dilarang Untuk Diimpor
Sugar
PI Sugar / Certificate
PI Gula / 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
[SUGAR]
Import Certificate / Special Access Scheme (SAS)
Surat Keterangan Impor / Special Access Scheme (SAS)
Keputusan Kepala BPOM Nomor 246 Tahun 2022 sebagai pelaksanaan ketentuan Peraturan BPOM Nomor 26 Tahun 2022 tentang Pengawasan Pemasukan Bahan Obat dan Makanan kedalam Wilayah Indonesia
[FOOD MATERIAL]

Related HS Codes in Chapter 17

17029059

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel; Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose; Palm sugar, other

17029011

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel — Chemically pure maltose

17029019

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel; Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose; Maltose and maltose syrups, other

17023020

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel — Glucose syrup

17039010

Molasses resulting from the extraction or refining of sugar — Containing added flavouring or colouring matter

17021100

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel — Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter

17029030

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel — Flavoured or coloured sugars (excluding maltose)

17021900

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel; Lactose and lactose syrup, other

Need a consignee for this import?

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

Import Cane or beet sugar and chemically pure s to Indonesia | HS 17019910 | Kickrate