Classified under HS code 89040010, Chapter 89. 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 89040010· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 89040010, 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.
Fishing vessels; factory ships and other vessels for processing or preserving fishery products — Of a gross tonnage of 40 or more but not exceeding 101
89020037Fishing vessels; factory ships and other vessels for processing or preserving fishery products — Of a gross tonnage exceeding 4,000
89020044Fishing vessels; factory ships and other vessels for processing or preserving fishery products — Of a gross tonnage exceeding 101 but not exceeding 250
89040032Tugs and pusher craft — Of a power not exceeding 1,200 hp
89040035Tugs and pusher craft — Of a power exceeding 4,000 hp
89069020Other vessels, including warships and lifeboats other than rowing boats — Of a displacement exceeding 30 t but not exceeding 300 t
89071000Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons) — Inflatable rafts
89012080Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods — Of a gross tonnage exceeding 50,000
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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