Waste, parings and scrap, of plastics — Of polyvinyl Acetals
This HS classification covers waste, parings, and scrap of polyvinyl acetals as part of plastics. The applicable duty rates are as follows: MFN (BM) 5%, VAT (PPN) 12% applied on 11/12 of the taxable base, and PPH rates of 2.50% for API and 7.50% for NON-API. Importers must ensure compliance with any special permits required. There are 19 FTAs available for this classification, and commercial imports require a licensed consignee (Importer of Record).
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 39159040
MFN rate: 5%
| Agreement | Rate |
|---|---|
| RCEP-NZ | 0% |
| IECEPA | 0% |
| IKCEPA | 0% |
| RCEP-China | 0% |
| RCEP-Australia | 0% |
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 39
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms; Epoxide resins, other
39079190Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms; Other polyesters; Unsaturated, other
39092010Amino-resins, phenolic resins and polyurethanes, in primary forms — Moulding compounds
39129020Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms — In the form of granules
39159090Waste, parings and scrap, of plastics; Of other plastics, other
39169012Monofilament of which any cross-sectional dimension exceeds 1 mm, rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics — Of polystyrene
39172300Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics — Of polymers of vinyl chloride
39191020Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls — Of polyethylene
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