HS 24022090Chapter 24

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; Cigarettes containing tobacco, other

Classified under HS code 24022090, Chapter 24. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.

Duty40%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

HS 24022090 — Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; Cigarettes containing tobacco, other

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

40%

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

HS 24022090· Estimate your total landed cost

Origin Country

Shipment Value (CIF)

$USD

Exchange Rate

1 USD =IDR

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Free Trade Agreement Rates for HS 24022090

MFN rate: 40%

Duty-free import available under 2 agreements. Select your origin country above to see applicable rates.

Agreement	Rate	Saving	Status
IKCEPA Indonesia-Korea Comprehensive Partnership Agreement	0%	-40.0%	active
IJEPA Indonesia - Japan Economic Partnership Agreement	0%	-40.0%	active
IUAE-CEPA Indonesia-United Arab Emirates Comprehensive Economic Partnership Agreement	24%	-16.0%	active
IECEPA Indonesia-European Free Trade Association Comprehensive Economic Partnership	36%	-4.0%	active
RCEP-NZ Regional Comprehensive Economic Partnership Agreement - New Zealand	40%		active

Required Customs Documents

These are the customs declaration forms applicable to this HS code for import into Indonesia.

Release from Customs Zone to Bonded Logistics Center

BC 1.6

Import Declaration (PIB)

BC 2.0

Import to Bonded Storage Facility

BC 2.3

Release from Bonded Storage Facility

BC 2.5

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 License for Food and Beverages / Certificate

LS Impor Makanan dan Minuman/ Surat Keterangan

post border[Food and Beverages]

Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 37 Tahun 2025 dan Permendag Nomor 23 Tahun 2025

Related HS Codes in Chapter 24

24029010

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes — Cigars, cheroots and cigarillos of tobacco substitutes

24031110

Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences — Packed for retail sale

24031190

Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences; Smoking tobacco, whether or not containing tobacco substitutes in any proportion; Water pipe tobacco specified in Subheading Note 1 to this Chapter, other

24031919

24039940

Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences — Snuff, whether or not dry

24039950

Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences — Chewing and sucking tobacco

24041100

Products 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 or reconstituted tobacco

24041910

Need a consignee for this import?

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

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