Classified under HS code 97019100, Chapter 97. 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 97019100· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| IKCEPA | 0% |
| IECEPA | 0% |
| IACEPA | 0% |
| RCEP-Korea | 0% |
| RCEP-NZ | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 97019100, 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.
Original engravings, prints and lithographs — Of an age exceeding 100 years
97061000Antiques of an age exceeding 100 years — Of an age exceeding 250 years
97029000Original engravings, prints and lithographs, other
97069000Antiques of an age exceeding 100 years, other
97012200Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques — Mosaics
97012900Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques; Of an age exceeding 100 years, other
97019900Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques, other
97052900Collections and collectors' pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest; Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest, other
Kickrate acts as your Importer of Record in Indonesia. No local company required.
Schedule a call