Classified under HS code 90065990, Chapter 90. 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 90065990· Estimate your total landed cost
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MFN rate: 5%
| Agreement | Rate |
|---|---|
| IKCEPA | 0% |
| RCEP-ASEAN | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
| IECEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 90065990, 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.
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy — Astronomical instruments, excluding instruments for radio-astronomy
90031100Frames and mountings for spectacles, goggles or the like, and parts thereof — Of plastics
90071000Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus — Cameras
90141000Direction finding compasses; other navigational instruments and appliances — Direction finding compasses
90109030Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this Chapter; negatoscopes; projection screens — Parts and accessories of apparatus for the projection or drawing of circuit patterns on sensitised substrates for the manufacture of printed circuit boards/printed wiring boards
90148011Direction finding compasses; other navigational instruments and appliances — Sonar or echo sounder
90200010Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters — Full face masks for chemical, biological, radiological and nuclear (CBRN) protection
90153000Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders — Levels


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