HS 84191990Chapter 84

Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric; Instantaneous or storage water heaters, non-electric, other

This HS classification covers machinery, plant, or laboratory equipment for the treatment of materials by processes involving temperature changes, specifically instantaneous or storage water heaters that are non-electric. Duty breakdown includes MFN at 5%, VAT at 12% (applied on 11/12 of the taxable base), and PPH rates of 2.50% (API) or 7.50% (NON-API). Special permits may be required based on the nature of the goods. Commercial imports require a licensed consignee (Importer of Record).

Duty5%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

5%

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 84191990

MFN rate: 5%

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 84191990. Source: BPS (Badan Pusat Statistik).

Top Origin Countries (2022–2025)

1🇨🇳CHINA
46%$2,285,317
2🇰🇷KOREA, REPUBLIC OF
14%$709,444
3🇸🇬SINGAPORE
11%$543,591
4🌐ESTONIA
9%$429,773
5🇯🇵JAPAN
7%$331,855
6🇩🇪GERMANY, FED. REP. OF
5%$235,007
7🇹🇼TAIWAN
4%$180,570
8🇬🇧UNITED KINGDOM
1%$71,661
9🇻🇳VIET NAM
1%$62,701
10🇺🇸UNITED STATES
1%$35,128
Total (26 countries)$4,980,353

Annual Import Value (USD)

2022
$707,092
2023
256%$2,514,271
2024
54%$1,159,564
2025
48%$599,426

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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