HS 84158199Chapter 84

Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated; Incorporating a refrigerating unit and a valve for reversal of the cooling/heat cycle (reversible heat pumps), other

Classified under HS code 84158199, Chapter 84. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.

Duty10%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

10%

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)

12%

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)

2.5%
7.5% without IOR

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.

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Free Trade Agreement Rates for HS 84158199

MFN rate: 10%

Duty-free import available under 9 agreements. Select your origin country above to see applicable rates.
AgreementRate
RCEP-China0%
RCEP-Japan0%
RCEP-Korea0%
IACEPA0%
ICCEPA0%

Import Trade Data

Import volumes into Indonesia for HS 84158199. Source: BPS (Badan Pusat Statistik).

Top Origin Countries (2022–2025)

1🇨🇳CHINA
87%$14,346,164
2🇫🇷FRANCE
7%$1,107,456
3🇹🇼TAIWAN
4%$679,786
4🇯🇵JAPAN
1%$133,691
5🇹🇭THAILAND
0%$52,304
6🇺🇸UNITED STATES
0%$50,419
7🇲🇾MALAYSIA
0%$14,842
8🇸🇬SINGAPORE
0%$12,134
9🇦🇺AUSTRALIA
0%$697
10🇭🇰HONG KONG
0%$192
Total (10 countries)$16,397,685

Annual Import Value (USD)

2022
$4,096,246
2023
14%$3,515,618
2024
40%$4,916,772
2025
21%$3,869,049

Required Customs Documents

These are the customs declaration forms applicable to this HS code for import into Indonesia.

16
Release from Customs Zone to Bonded Logistics Center
BC 1.6
20
Import Declaration (PIB)
BC 2.0
23
Import to Bonded Storage Facility
BC 2.3
25
Release from Bonded Storage Facility
BC 2.5
28
Import from Bonded Logistics Center
BC 2.8
511
Free Trade Zone — Entry from Outside Customs Territory
FTZ01 - Pemasukan dari Luar Daerah Pabean
513
Free Trade Zone — Release to Other Customs Area
FTZ01 - Pengeluaran ke Tempat Lain dalam Daerah Pabean
611
Special Economic Zone — Entry from Outside Customs Territory
KEK - Pemasukan dari LDP
632
Special Economic Zone — Release to Domestic Market
KEK - Pengeluaran ke TLDDP

Import Regulations

Special permits or certifications required for importing this product.

Related HS Codes in Chapter 84

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