Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport — Worked
This HS classification covers worked cultured pearls, including those that are not strung, mounted, or set. The applicable duties are as follows: MFN (import duty) is 10.00%, VAT (Value Added Tax) is 12% applied on 11/12 of the taxable base, and PPH (income tax) rates are 2.50% for API and 7.50% for NON-API. Special permits may be required for commercial imports, and a licensed consignee (Importer of Record) is mandatory.
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's 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 71012200
The standard import duty for pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport — worked is 10% (MFN rate). Under 1 active trade agreement, this product can be imported duty-free (0%) with a valid Certificate of Origin.
| Agreement | Rate |
|---|---|
| IJEPA | 0% |
| ACFTA | 0% |
| ATIGA | 0% |
| IKCEPA | 5% |
| AJCEP | 5% |
| IUAE-CEPA | 5% |
| IUAE-CEPA | 6% |
| IKCEPA | 6% |
| AANZFTA | 7.5% |
| ICCEPA | 7.9% |
| ICCEPA | 7.9% |
| IACEPA | 8.64% |
| IACEPA | 8.64% |
| AKFTA | 9.6% |
| AHKFTA | 10% |
| AHKFTA | 10% |
| AIFTA | 10% |
| RCEP-Australia | 10% |
| IECEPA | 10% |
| IECEPA | 10% |
| RCEP-Australia | 10% |
| RCEP-Korea | % |
| RCEP-ASEAN | % |
| RCEP-ASEAN | % |
| RCEP-China | % |
| RCEP-China | % |
| RCEP-Japan | % |
| RCEP-Japan | % |
| RCEP-Korea | % |
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 71
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport — Worked
71151000Other articles of precious metal or of metal clad with precious metal — Catalysts in the form of wire cloth or grill, of platinum
71081300Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form — Other semi-manufactured forms
71129200Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 85.49 — Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals
71104190Platinum, unwrought or in semi-manufactured forms, or in powder form; Iridium, osmium and ruthenium; Unwrought or in powder form, other
71049900Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport, other
71081100Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form — Powder
71081290Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form; Non-monetary; Other unwrought forms, other
Need a consignee for this import?
Kickrate acts as your Importer of Record in Indonesia. No local company required.