This HS classification covers not impregnated non-coniferous railway or tramway sleepers (cross-ties) made of wood. The duty breakdown includes an MFN rate of 5.00%, VAT at 12% applied on 11/12 of the taxable base, and PPH rates of 2.50% for API and 7.50% for NON-API. Special permits may be required depending on the nature of the import. There are 19 FTAs available for this classification. Commercial imports necessitate 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 44061200· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| RCEP-Korea | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
| IECEPA | 0% |
| IJEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 44061200, 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.
Special permits or certifications required for importing this product.
Wooden frames for paintings, photographs, mirrors or similar objects — Of tropical wood
44219120Other articles of wood — Match splints
44032210Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared — Baulks, sawlogs and veneer logs
44032590Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared; Other, coniferous; Other, of which the smallest cross-sectional dimension is 15 cm or more, other
44219160Other articles of wood — Toothpicks
44219150Other articles of wood — Prayer beads
44124900Plywood, veneered panels and similar laminated wood — Other, with both outer plies of coniferous wood
44039610Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared — Baulks, sawlogs and veneer logs
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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