Classified under HS code 96139010, Chapter 96. 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 96139010· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| IACEPA | 0% |
| ICCEPA | 0% |
| AHKFTA | 0% |
| IJEPA | 0% |
| RCEP-ASEAN | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 96139010, 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.
Slide fasteners and parts thereof — Parts
96140010Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof — Roughly shaped blocks of wood or root for the manufacture of pipes
96170010Vacuum flasks and other vacuum vessels, complete; parts thereof other than glass inners — Vacuum flasks and other vacuum vessels, complete
96140090Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof, other
96050000Travel sets for personal toilet, sewing or shoe or clothes cleaning
96139090Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks; Parts, other
96190093Sanitary towels (pads) and tampons, napkins (diapers), napkin liners and similar articles, of any material — Other, knitted or crocheted
96200050Monopods, bipods, tripods and similar articles — Of wood
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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