Food preparations specially prepared for infants or young children, containing 5% or more but not exceeding 10% by weight of cocoa, are designed to be nutritious and safe for young consumers. These products are typically not packaged for retail sale and are used in specialized dietary applications. They are relevant in the food and nutrition industries. The MFN import duty rate for these preparations in Indonesia is 5%, with a VAT of 12%. Additionally, PPH (income tax) applies at 2.5% for API (Registered Importers) and 7.5% for non-API. A licensed consignee (Importer of Record) is required for commercial imports.
Bea Masuk (BM MFN)
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.
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.
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.
HS 18069040· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| AHKFTA | 0% |
| IACEPA | 0% |
| RCEP-ASEAN | 0% |
| RCEP-Japan | 0% |
| IECEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 18069040, only BC 2.0 (PIB) applies. The other forms below only apply if your goods route through a bonded zone, FTZ, or SEZ. Learn about all forms →
For ordinary commercial imports — the form your customs broker (or your IOR) will file for ~90% of shipments.
Apply only when goods route through a Bonded Logistics Center (PLB) or Bonded Storage Facility (Kawasan Berikat). Common in re-export manufacturing and large-scale logistics operations.
Apply only when shipping into or within Indonesia's three FTZs. Goods enter duty-free; duty triggers on release to mainland Indonesia.
Apply only when shipping to one of Indonesia's 22 Special Economic Zones (Mandalika, Sei Mangkei, Galang Batang, Kendal, etc.). Tax holiday + duty exemption may apply.
Special permits or certifications required for importing this product.
Cocoa butter, fat and oil
18020000Cocoa shells, husks, skins and other cocoa waste
18069090Chocolate and other food preparations containing cocoa, other
18010010Cocoa beans, whole or broken, raw or roasted — Fermented
18010090Cocoa beans, whole or broken, raw or roasted, other
18062010Chocolate and other food preparations containing cocoa — Chocolate confectionery in blocks, slabs or bars
18069010Chocolate and other food preparations containing cocoa — Chocolate confectionery in tablets or pastilles
18063100Chocolate and other food preparations containing cocoa — Filled
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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