Kickrate
HS 18020000Chapter 18

Cocoa shells, husks, skins and other cocoa waste

Cocoa shells, husks, skins, and other cocoa waste are by-products generated during the processing of cocoa beans. These materials are often used in agriculture as organic fertilizers or as animal feed. They may also be used in the production of certain food products. The import of cocoa waste into Indonesia is subject to a BM MFN (import duty) of 5.00%, a VAT (Value Added Tax) of 12.00%, and a PPH (income tax) of 2.50% for API (registered importers) or 7.50% for non-API. No special permits are necessary, and commercial imports require a licensed consignee.

Duty5%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

5%

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 18020000

The standard import duty for cocoa shells, husks, skins and other cocoa waste is 5% (MFN rate). Under 12 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 12 agreements including IACEPA, IJEPA, RCEP-Japan and 9 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
RCEP-Korea0%
AJCEP0%
IACEPA0%
ICCEPA0%
IJEPA0%
RCEP-Japan0%
AHKFTA0%
RCEP-ASEAN0%
RCEP-China0%
RCEP-Japan0%
RCEP-NZ0%
AANZFTA0%
AHKFTA0%
AKFTA0%
IACEPA0%
IECEPA0%
IKCEPA0%
RCEP-Australia0%
RCEP-China0%
RCEP-Korea0%
RCEP-NZ0%
ACFTA0%
AIFTA0%
ATIGA0%
ICCEPA0%
IECEPA0%
IKCEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
IUAE-CEPA2.5%
IUAE-CEPA3%

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]

Related HS Codes in Chapter 18

18040000

Cocoa butter, fat and oil

18069010

Chocolate and other food preparations containing cocoa — Chocolate confectionery in tablets or pastilles

18069090

Chocolate and other food preparations containing cocoa, other

18010010

Cocoa beans, whole or broken, raw or roasted — Fermented

18069030

Chocolate and other food preparations containing cocoa — Food preparations of flour, meal, starch or malt extract, containing 40 % or more but not exceeding 50 % by weight of cocoa calculated on a totally defatted basis

18010090

Cocoa beans, whole or broken, raw or roasted, other

18062010

Chocolate and other food preparations containing cocoa — Chocolate confectionery in blocks, slabs or bars

18063100

Chocolate and other food preparations containing cocoa — Filled

Need a consignee for this import?

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