HS 84158299Chapter 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, other

This HS classification covers air conditioning machines that include a motor-driven fan and elements for changing temperature and humidity, specifically categorized as Other. The classification includes machines where humidity cannot be separately regulated. Duty breakdown: MFN (import duty) is 10%, VAT is 12% (applied on 11/12 of the taxable base), and PPH rates are 2.50% for API and 7.50% for NON-API. Special permits may be required depending on the nature of the goods. Commercial imports require a licensed consignee (Importer of Record).

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.

Import Cost Calculator

HS 84158299· Estimate your total landed cost

$USD
1 USD =IDR
$0

Select origin country and enter shipment value

Planning to import this product?
Get a free cost estimate including customs clearance and delivery.

Free Trade Agreement Rates for HS 84158299

MFN rate: 10%

Duty-free import available under 5 agreements. Select your origin country above to see applicable rates.
AgreementRate
IACEPA0%
ICCEPA0%
IECEPA0%
IJEPA0%
IKCEPA0%

Import Trade Data

Import volumes into Indonesia for HS 84158299. Source: BPS (Badan Pusat Statistik).

Top Origin Countries (2022–2025)

1🇹🇭THAILAND
60%$91,607,699
2🇨🇳CHINA
31%$46,516,752
3🇰🇷KOREA, REPUBLIC OF
5%$7,714,874
4🇮🇹ITALY
2%$2,802,545
5🇲🇾MALAYSIA
1%$1,748,923
6🇯🇵JAPAN
0%$629,332
7🇺🇸UNITED STATES
0%$440,904
8🇮🇳INDIA
0%$199,756
9🇹🇼TAIWAN
0%$181,693
10🇻🇳VIET NAM
0%$152,265
Total (23 countries)$152,234,318

Annual Import Value (USD)

2022
$33,934,128
2023
11%$37,691,733
2024
8%$40,893,913
2025
3%$39,714,544

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

Kickrate teamKickrate team

Need a consignee for this import?

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

Schedule a call