HS 18062090Chapter 18

Chocolate and other food preparations containing cocoa; Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg, other

Other chocolate confectionery includes a variety of chocolate products that do not fall under specific categories such as blocks or bars. These products are widely used in the confectionery industry and can include items like chocolate-covered snacks and various sweet treats. The import of other chocolate confectionery into Indonesia incurs a BM MFN (import duty) of 15.00%, a VAT (Value Added Tax) of 12.00%, and no PPH (income tax) applies for API or non-API. Special permits are not required, and commercial imports must be conducted by a licensed consignee.

Duty15%Value Added Tax (PPN)12%0% FTA available

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

15%

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)

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 18062090

The standard import duty for chocolate and other food preparations containing cocoa; other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg, other is 15% (MFN rate). Under 9 active trade agreement(s), this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 9 agreements including RCEP-Korea, RCEP-Japan, RCEP-China and 6 more. On a $50,000 shipment, this saves approximately $7,500 in import duty.
AgreementRate
RCEP-Korea0%
ACFTA0%
AIFTA0%
ATIGA0%
RCEP-Australia0%
RCEP-Japan0%
RCEP-Korea0%
RCEP-ASEAN0%
RCEP-China0%
RCEP-Japan0%
RCEP-NZ0%
AANZFTA0%
AJCEP0%
IACEPA0%
IJEPA0%
AKFTA0%
IACEPA0%
IKCEPA0%
RCEP-Australia0%
RCEP-China0%
RCEP-NZ0%
IKCEPA0%
RCEP-ASEAN0%
ICCEPA1.5%
ICCEPA3%
IECEPA3%
IUAE-CEPA4.3%
IECEPA6%
IUAE-CEPA6.4%
AHKFTA15%
AHKFTA15%

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]
Import License for Food and Beverages / Certificate
LS Impor Makanan dan Minuman/ Surat Keterangan
Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 37 Tahun 2025 dan Permendag Nomor 23 Tahun 2025
[Food and Beverages]

Related HS Codes in Chapter 18

Need a consignee for this import?

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