This HS classification covers other recovered (waste and scrap) paper or paperboard, including unsorted waste and scrap. The MFN duty rate is 0.00%, with a VAT of 12% applied on 11/12 of the taxable base. PPH rates are 2.50% for API and 7.50% for NON-API. No special permits are required, and 19 FTAs are available. 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 47079000· Estimate your total landed cost
Select origin country and enter shipment value


MFN rate: 0%
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 47079000, 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.
Chemical wood pulp, sulphite, other than dissolving grades — Coniferous
47032900Chemical wood pulp, soda or sulphate, other than dissolving grades — Non-coniferous
47073000Recovered (waste and scrap) paper or paperboard — Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)
47063000Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material — Other, of bamboo
47041900Chemical wood pulp, sulphite, other than dissolving grades — Non-coniferous
47072000Recovered (waste and scrap) paper or paperboard — Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass
47032100Chemical wood pulp, soda or sulphate, other than dissolving grades — Coniferous
47010000Mechanical wood pulp


Kickrate acts as your Importer of Record in Indonesia. No local company required.
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