Kickrate
HS 28182000Chapter 28

Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide — Aluminium oxide, other than artificial corundum

This HS classification covers aluminium oxide, excluding artificial corundum. The MFN rate is 0.00%, VAT is 12% applied on 11/12 of the taxable base, and PPH rates are 2.50% for API and 7.50% for NON-API. No special permits are required for this classification. There are 19 FTAs available for this code. Commercial imports require a licensed consignee (Importer of Record).

Duty0%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

0%

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.

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Free Trade Agreement Rates for HS 28182000

MFN rate: 0%

AgreementRate
IECEPA0%
IKCEPA0%
RCEP-Australia0%
ICCEPA0%
RCEP-ASEAN0%

Required Customs Documents

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

16
Release from Customs Zone to Bonded Logistics Center
BC 1.6
20
Import Declaration (PIB)
BC 2.0
23
Import to Bonded Storage Facility
BC 2.3
25
Release from Bonded Storage Facility
BC 2.5
28
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

Related HS Codes in Chapter 28

28445000

Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products — Spent (irradiated) fuel elements (cartridges) of nuclear reactors

28323000

Sulphites; thiosulphates — Thiosulphates

28301000

Sulphides; polysulphides, whether or not chemically defined — Sodium sulphides

28161000

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium — Hydroxide and peroxide of magnesium

28121200

Halides and halide oxides of non-metals — Phosphorus oxychloride

28369200

Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate — Strontium carbonate

28429020

Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides — Copper or chromium salts

28044000

Hydrogen, rare gases and other non-metals — Oxygen

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