Kickrate
HS 18040000Chapter 18

Cocoa butter, fat and oil

This classification covers cocoa butter, fat and oil. The applicable duty rates are as follows: MFN (import duty) is 10.00%, VAT (Value Added Tax) is 12% applied on 11/12 of the taxable base, and PPH (income tax) rates are 2.50% for API and 7.50% for NON-API. There are 19 FTAs available for this code. Commercial imports require a licensed consignee (Importer of Record).

Duty10%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

10%

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)

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 18040000

The standard import duty for cocoa butter, fat and oil is 10% (MFN rate). Under 11 active trade agreement(s), this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 11 agreements including IECEPA, RCEP-ASEAN, RCEP-Japan and 8 more. On a $50,000 shipment, this saves approximately $5,000 in import duty.
AgreementRate
ACFTA0%
AKFTA0%
IACEPA0%
IECEPA0%
IECEPA0%
IKCEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-Japan0%
RCEP-Korea0%
IJEPA0%
ATIGA0%
ICCEPA0%
AANZFTA0%
RCEP-Korea0%
RCEP-ASEAN0%
RCEP-China0%
RCEP-Japan0%
RCEP-NZ0%
IKCEPA0%
IUAE-CEPA0%
RCEP-Australia0%
RCEP-China0%
RCEP-NZ0%
AJCEP0%
IACEPA0%
ICCEPA0%
AHKFTA1.5%
IUAE-CEPA2%
AHKFTA2%
AIFTA5%

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.

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]
Import Certificate / Special Access Scheme (SAS)
Surat Keterangan Impor / Special Access Scheme (SAS)
Keputusan Kepala BPOM Nomor 456 Tahun 2023 sebagai pelaksanaan ketentuan Peraturan BPOM Nomor 28 Tahun 2023 tentang Pengawasan Pemasukan Obat dan Makanan kedalam Wilayah Indonesia
[Food]

Related HS Codes in Chapter 18

18020000

Cocoa shells, husks, skins and other cocoa waste

18069090

Chocolate and other food preparations containing cocoa, other

18010010

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

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

18069010

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

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

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.

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