This HS classification covers tin ores and concentrates. The duty breakdown includes an MFN rate of 5.00%, VAT at 12% (applied on 11/12 of taxable base), and PPH rates of 2.50% for API and 7.50% for NON-API. Importers may need special permits depending on the nature of the goods. There are 19 FTAs available for this classification. Commercial imports require 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 26090000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| AHKFTA | 0% |
| IACEPA | 0% |
| IJEPA | 0% |
| RCEP-Japan | 0% |
| RCEP-China | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 26090000, 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.
Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds — Hard zinc spelter
26169000Precious metal ores and concentrates, other
26204000Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds — Containing mainly aluminium
26060000Aluminium ores and concentrates
26151000Niobium, tantalum, vanadium or zirconium ores and concentrates — Zirconium ores and concentrates
26122000Uranium or thorium ores and concentrates — Thorium ores and concentrates
26012000Iron ores and concentrates, including roasted iron pyrites — Roasted iron pyrites
26080000Zinc ores and concentrates
Kickrate acts as your Importer of Record in Indonesia. No local company required.
Schedule a call