Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils — Other lubricating oils
Classified under HS code 27101946, Chapter 27. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.
Duties & Taxes
Source: Indonesia INSWImport Duty
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.
Value Added Tax
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.
Income Tax
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.
Import Cost Calculator
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Free Trade Agreement Rates for HS 27101946
MFN rate: 5%
| Agreement | Rate |
|---|---|
| IJEPA | 0% |
| IECEPA | 0% |
| ICCEPA | 0% |
| RCEP-NZ | 5% |
| RCEP-Korea | 5% |
Required Customs Documents
These are the customs declaration forms applicable to this HS code for import into Indonesia.
Import Regulations
Special permits or certifications required for importing this product.
Related HS Codes in Chapter 27
Petroleum oils and oils obtained from bituminous minerals, crude — Condensates
27074000Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents — Naphthalene
27011100Coal; briquettes, ovoids and similar solid fuels manufactured from coal — Anthracite
27071000Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents — Benzol (benzene)
27073000Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents — Xylol (xylenes)
27079990Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, other
27101212Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils — Of RON 90 and above but below RON 97
27101223Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; Petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, other than those containing biodiesel and other than waste oils; Light oils and preparations; Motor spirit, unleaded; Of RON 97 and above; Of RON 90 and above but below RON 97; Of other RON, other
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