Kickrate
HS 20089940章节 20

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included — Other, containing added sugar or other sweetening matter or spirit

Classified under HS code 20089940, Chapter 20. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.

关税5%增值税 (PPN)12%所得税2.5%0% FTA available

关税和税收

来源：印度尼西亚 INSW

进口关税

Bea Masuk (BM MFN)

5%

Applied on the CIF value of goods. This is the base customs duty set by Indonesia's Ministry of Finance. May be reduced to 0% under a Free Trade Agreement.

增值税

Pajak Pertambahan Nilai (PPN)

12%

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.

所得税

Pajak Penghasilan (PPH)

2.5%
7.5% without IOR

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.

Import Cost Calculator

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Free Trade Agreement Rates for HS 20089940

The standard import duty for fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included — other, containing added sugar or other sweetening matter or spirit is 5% (MFN rate). Under 13 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 13 agreements including IACEPA, IJEPA, IUAE-CEPA and 10 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
RCEP-Korea0%
IACEPA0%
IJEPA0%
RCEP-ASEAN0%
RCEP-Japan0%
AJCEP0%
ICCEPA0%
IUAE-CEPA0%
RCEP-China0%
RCEP-NZ0%
ACFTA0%
ATIGA0%
IECEPA0%
RCEP-ASEAN0%
RCEP-Japan0%
AHKFTA0%
IACEPA0%
IKCEPA0%
RCEP-Australia0%
RCEP-Korea0%
AANZFTA0%
AKFTA0%
IECEPA0%
IUAE-CEPA0%
RCEP-China0%
RCEP-NZ0%
AHKFTA0%
ICCEPA0%
IKCEPA0%
RCEP-Australia0%
AIFTA4%

所需海关文件

These are the customs declaration forms applicable to this HS code for import into Indonesia.

16
Release from Customs Zone to Bonded Logistics Center
BC 1.6
20
Import Declaration (PIB)
BC 2.0
23
Import to Bonded Storage Facility
BC 2.3
25
Release from Bonded Storage Facility
BC 2.5
28
Import from Bonded Logistics Center
BC 2.8
511
Free Trade Zone — Entry from Outside Customs Territory
FTZ01 - Pemasukan dari Luar Daerah Pabean
513
Free Trade Zone — Release to Other Customs Area
FTZ01 - Pengeluaran ke Tempat Lain dalam Daerah Pabean
611
Special Economic Zone — Entry from Outside Customs Territory
KEK - Pemasukan dari LDP
632
Special Economic Zone — Release to Domestic Market
KEK - Pengeluaran ke TLDDP

进口法规

Special permits or certifications required for importing this product.

Import Certificate / Special Access Scheme (SAS)
Surat Keterangan Impor / Special Access Scheme (SAS)
Keputusan Kepala BPOM Nomor 246 Tahun 2022 sebagai pelaksanaan ketentuan Peraturan BPOM Nomor 26 Tahun 2022 tentang Pengawasan Pemasukan Bahan Obat dan Makanan kedalam Wilayah Indonesia
[FOOD MATERIAL]
Import Certificate / Special Access Scheme (SAS)
Surat Keterangan Impor / Special Access Scheme (SAS)
Keputusan Kepala BPOM Nomor 456 Tahun 2023 sebagai pelaksanaan ketentuan Peraturan BPOM Nomor 28 Tahun 2023 tentang Pengawasan Pemasukan Obat dan Makanan kedalam Wilayah Indonesia
[Food]
Import License for Food and Beverages / Certificate
LS Impor Makanan dan Minuman/ Surat Keterangan
Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 37 Tahun 2025 dan Permendag Nomor 23 Tahun 2025
[Food and Beverages]

Related HS Codes in Chapter 20

20098920

Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter — Coconut water

20059910

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06 — In airtight containers for retail sale

20082010

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included — In airtight containers for retail sale

20098190

Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter; Juice of any other single fruit, nut or vegetable; Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice, other

20089100

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included — Palm hearts

20083010

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included — Containing added sugar or other sweetening matter or spirit

20089790

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; Other, including mixtures other than those of subheading 2008.19; Mixtures, other

20086010

Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included — Containing added sugar or other sweetening matter or spirit

Need a consignee for this import?

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