Classified under HS code 92099190, Chapter 92. 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 92099190· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| AHKFTA | 0% |
| IECEPA | 0% |
| RCEP-Japan | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 92099190, 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.
Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions), other
92029000Other string musical instruments (for example, guitars, violins, harps), other
92012000Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments — Grand pianos
92059090Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs, other
92071000Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) — Keyboard instruments, other than accordions
92089010Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments — Decoy calls, whistles, call horns and other mouth-blown sound signalling instruments
92093000Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds — Musical instrument strings
92099110Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds — Strung backs, keyboards and metal frames for upright pianos
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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