Classified under HS code 84313940, Chapter 84. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.
Bea Masuk (BM MFN)
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.
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.
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.
HS 84313940· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 10%
| Agreement | Rate |
|---|---|
| AHKFTA | 0% |
| RCEP-Japan | 0% |
| RCEP-Korea | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 84313940, only BC 2.0 (PIB) applies. The other forms below only apply if your goods route through a bonded zone, FTZ, or SEZ. Learn about all forms →
For ordinary commercial imports — the form your customs broker (or your IOR) will file for ~90% of shipments.
Apply only when goods route through a Bonded Logistics Center (PLB) or Bonded Storage Facility (Kawasan Berikat). Common in re-export manufacturing and large-scale logistics operations.
Apply only when shipping into or within Indonesia's three FTZs. Goods enter duty-free; duty triggers on release to mainland Indonesia.
Apply only when shipping to one of Indonesia's 22 Special Economic Zones (Mandalika, Sei Mangkei, Galang Batang, Kendal, etc.). Tax holiday + duty exemption may apply.
Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; Other centrifugal pumps; Other water pumps, with a flow rate not exceeding 8,000 m3/h, other
84138113Pumps for liquids, whether or not fitted with a measuring device; liquid elevators — Water pumps with a flow rate not exceeding 8,000 m3/h, electrically operated
84138119Pumps for liquids, whether or not fitted with a measuring device; liquid elevators; Other pumps; liquid elevators; Pumps, other
84145110Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters — Table fans and box fans
84294090Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers; Tamping machines and road rollers, other
84859090Machines for additive manufacturing; Parts, other
84829900Ball or roller bearings; Parts, other
84145920Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters — Explosion-proof air fans, of a kind used in underground mining
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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