Kickrate
HS 21069098Chapter 21

Food preparations not elsewhere specified or included — Other flavouring preparations

This classification encompasses food preparations not specified elsewhere, specifically Other flavouring preparations. The duty breakdown includes an MFN rate of 5%, 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. Special permits are not required. With an MFN rate above 0%, Free Trade Agreements (FTAs) are available. Commercial imports require a licensed consignee (Importer of Record).

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 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 21069098

The standard import duty for food preparations not elsewhere specified or included — other flavouring preparations is 5% (MFN rate). Under 5 active trade agreement(s), this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 5 agreements including AHKFTA, IACEPA, IECEPA and 2 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
AHKFTA0%
IACEPA0%
IECEPA0%
ACFTA0%
AJCEP0%
IACEPA0%
IECEPA0%
AHKFTA0%
ICCEPA0%
IJEPA0%
AANZFTA0%
ATIGA0%
ICCEPA0%
IUAE-CEPA1.4%
RCEP-China1.5%
RCEP-Korea1.5%
RCEP-ASEAN1.5%
RCEP-Australia1.5%
RCEP-Japan1.5%
RCEP-NZ1.5%
RCEP-China2%
RCEP-Australia2%
RCEP-Japan2%
RCEP-NZ2%
RCEP-ASEAN2%
IUAE-CEPA2.1%
RCEP-Korea2.5%
AIFTA4%
IKCEPA5%
IKCEPA5%
AKFTA%
AKFTA%

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 21

21069072

Food preparations not elsewhere specified or included — Other food supplements

21069055

Food preparations not elsewhere specified or included — Other, composite concentrates for simple dilution with water to make beverages

21069095

Food preparations not elsewhere specified or included — Seri kaya

21041099

Soups and broths and preparations therefor; homogenised composite food preparations; Soups and broths and preparations therefor, other

21069073

Food preparations not elsewhere specified or included — Fortificant premixes

21050000

Ice cream and other edible ice, whether or not containing cocoa

21069062

Food preparations not elsewhere specified or included — Of a kind used for the manufacture of alcoholic beverages, in other forms

21042099

Soups and broths and preparations therefor; homogenised composite food preparations; Homogenised composite food preparations, other

Need a consignee for this import?

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

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