HS 84158239Chapter 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; Other, incorporating a refrigerating unit; Of a kind used in motor vehicles (other than those of subheading 8415.20), other

Classified under HS code 84158239, 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 84158239

MFN rate: 10%

Duty-free import available under 10 agreements. Select your origin country above to see applicable rates.
AgreementRate
RCEP-Japan0%
RCEP-Korea0%
IACEPA0%
ICCEPA0%
IECEPA0%

Import Trade Data

Import volumes into Indonesia for HS 84158239. Source: BPS (Badan Pusat Statistik).

Top Origin Countries (2022โ€“2025)

1๐Ÿ‡ฏ๐Ÿ‡ตJAPAN
91%$2,258,517
2๐Ÿ‡น๐Ÿ‡ผTAIWAN
4%$107,888
3๐Ÿ‡จ๐Ÿ‡ณCHINA
2%$42,095
4๐Ÿ‡ฎ๐Ÿ‡นITALY
1%$33,231
5๐Ÿ‡ฉ๐Ÿ‡ชGERMANY, FED. REP. OF
1%$24,490
6๐Ÿ‡ธ๐Ÿ‡ฌSINGAPORE
0%$9,753
7๐Ÿ‡ฐ๐Ÿ‡ทKOREA, REPUBLIC OF
0%$7,892
8๐Ÿ‡ป๐Ÿ‡ณVIET NAM
0%$4,195
9๐Ÿ‡บ๐Ÿ‡ธUNITED STATES
0%$1,736
10๐Ÿ‡ฒ๐Ÿ‡ฝMEXICO
0%$515
Total (13 countries)$2,490,664

Annual Import Value (USD)

2022
$1,148,765
2023
โ†“ 35%$745,154
2024
โ†“ 55%$334,751
2025
โ†“ 22%$261,994

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 โ€” Entry from Outside Customs Territory
FTZ01 - Pemasukan dari Luar Daerah Pabean
513
Free Trade Zone โ€” Release to Other Customs Area
FTZ01 - Pengeluaran ke Tempat Lain dalam Daerah Pabean
611
Special Economic Zone โ€” Entry from Outside Customs Territory
KEK - Pemasukan dari LDP
632
Special Economic Zone โ€” 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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Import Air conditioning machines, comprising a to Indonesia | HS 84158239 | Kickrate