This HS classification covers cigarette paper, whether cut to size or in the form of booklets or tubes. Duty breakdown includes MFN 5%, VAT 12% (applied on 11/12 of taxable base), and PPH rates of 2.50% for API and 7.50% for NON-API. Commercial imports require a licensed consignee (Importer of Record). There are 19 FTAs available for this classification.
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 48131000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| RCEP-Korea | 0% |
| AHKFTA | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
| IECEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 48131000, 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.
Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres, other
48043150Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03 — Of a kind used for making cement bags
48010012Newsprint, in rolls or sheets — In rolls, other
48142010Wallpaper and similar wall coverings; window transparencies of paper — Of a width not exceeding 60 cm
48219090Paper or paperboard labels of all kinds, whether or not printed, other
48042910Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03 — Of a kind used for making cement bags
48010013Newsprint, in rolls or sheets — In sheets, square or rectangular, one side of which exceeds 28 cm but not exceeding 36 cm, and the other side exceeding 15 cm in the unfolded state
48025430Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard — Base paper of a kind used to manufacture aluminium coated paper
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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