This HS classification pertains to other oil-cake and solid residues resulting from the extraction of soya-bean oil. The duty breakdown includes an MFN rate of 0%, VAT is subject to regulations, and PPH rates are 2.50% for API and 7.50% 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 23040090· Estimate your total landed cost
Select origin country and enter shipment value


MFN rate: 0%
| Agreement | Rate |
|---|---|
| AHKFTA | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
| RCEP-ASEAN | 0% |
| IECEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 23040090, 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.
Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves — Of fish, with a protein content of 60 % or more by weight
23023010Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants — Bran and pollard
23023090Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants; Of wheat, other
23031090Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets; Residues of starch manufacture and similar residues, other
23040010Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil — Defatted soya-bean flour, fit for human consumption
23040021Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil — Fit for human consumption
23040029Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil; Soya-bean meal, other
23061000Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable or microbial fats or oils, other than those of heading 23.04 or 23.05 — Of cotton seeds


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