Classified under HS code 87044222, Chapter 87. 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 87044222· Estimate your total landed cost
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MFN rate: 50%
| Agreement | Rate |
|---|---|
| IACEPA | 0% |
| IJEPA | 5% |
| ICCEPA | 10% |
| RCEP-Japan | 40% |
| RCEP-Australia | 40% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 87044222, 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.
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars — Sedan
87043127Motor vehicles for the transport of goods — Three-wheeled vehicles
87043244Motor vehicles for the transport of goods — Armoured cargo vehicles for transporting valuables
87044371Motor vehicles for the transport of goods — Refrigerated lorries (trucks)
87085011Parts and accessories of the motor vehicles of headings 87.01 to 87.05 — For vehicles of heading 87.03
87120020Bicycles and other cycles (including delivery tricycles), not motorised — Bicycles designed to be ridden by children
87142090Parts and accessories of vehicles of headings 87.11 to 87.13; Of carriages for disabled persons, other
87089963Parts and accessories of the motor vehicles of headings 87.01 to 87.05 — For vehicles of heading 87.04


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