This HS classification covers unmanufactured tobacco, specifically Virginia type that is flue-cured and may be partly or wholly stemmed or stripped. 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. Importers should be aware of special permits that may be required, and there are 21 available FTAs. Commercial imports necessitate a licensed consignee (Importer of Record).
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 24012010· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 24012010, 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.
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; Cigarettes containing tobacco, other
24029010Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes — Cigars, cheroots and cigarillos of tobacco substitutes
24041910Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body — Containing tobacco substitutes
24049110Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body — Nicotine chewing gum
24022020Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes — Clove cigarettes
24012090Unmanufactured tobacco; tobacco refuse; Tobacco, partly or wholly stemmed/stripped, other
24049290Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body; For transdermal application, other
24041210Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body — E-cigarette liquid or gel
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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