Kickrate
HS 22019090Chapter 22

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow, other

Classified under HS code 22019090, Chapter 22. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.

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 22019090

The standard import duty for waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow, other 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 IKCEPA, RCEP-ASEAN, RCEP-China and 9 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
RCEP-Korea0%
ATIGA0%
ICCEPA0%
IKCEPA0%
RCEP-ASEAN0%
RCEP-China0%
RCEP-Korea0%
AHKFTA0%
AKFTA0%
ICCEPA0%
IJEPA0%
IUAE-CEPA0%
RCEP-Australia0%
RCEP-Japan0%
RCEP-NZ0%
ACFTA0%
AJCEP0%
IACEPA0%
IECEPA0%
AHKFTA0%
RCEP-Australia0%
RCEP-Japan0%
RCEP-NZ0%
AANZFTA0%
AIFTA0%
IACEPA0%
IECEPA0%
IKCEPA0%
RCEP-ASEAN0%
RCEP-China0%
IUAE-CEPA1%

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 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 22

22060041

Other fermented beverages (for example, cider, perry, mead, sak�); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included — Of an alcoholic strength by volume not exceeding 1.14 % vol

22060031

Other fermented beverages (for example, cider, perry, mead, sak�); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included — In container holding 2 l or less

22021090

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09; Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, other

22059010

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances — Of an alcoholic strength by volume not exceeding 15 % vol

22089070

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol

22082090

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages; Spirits obtained by distilling grape wine or grape marc, other

22090000

Vinegar and substitutes for vinegar obtained from acetic acid

22072011

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength — Ethyl alcohol of an alcoholic strength by volume exceeding 99 % vol

Need a consignee for this import?

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