What is the import duty for HS 03038929?

Import duty for HS 03038929 is 5% MFN, plus PPN (VAT) of 0% and PPh Pasal 22 of 2.5% (API holder) or 7.5% (non-API). Free Trade Agreement preferential rates may further reduce the MFN rate.

Does HS 03038929 require an import licence (Lartas)?

Yes — HS 03038929 is on Indonesia's Lartas (restricted-goods) list and requires sector-specific permits before customs release. 1 permit(s) currently apply. The Importer of Record assembles and files these.

Can a foreign company import HS 03038929 without an Indonesian entity?

Yes. Indonesia requires the importer of record (IOR) to hold an API licence; foreign companies typically use a third-party IOR service like Kickrate to import without setting up a PT PMA entity. The IOR holds the API licence, files customs documents, and settles duty — you stay the owner of the merchandise.

What documents are required to import HS 03038929?

For standard commercial imports of HS 03038929, the primary document filed is BC 2.0 (Pemberitahuan Impor Barang / PIB) via the CEISA system, supported by a commercial invoice, packing list, bill of lading or airway bill, certificate of origin (when claiming FTA preference), and a Lartas import licence (when applicable). The IOR assembles and files this package.

HS 03038929Chapitre 03

Poissons congelés, à l'exclusion des filets de poisson et autre chair de poisson du n° 03.04 ; Autres poissons, à l'exclusion des abats de poissons comestibles des sous-positions 0303.91 à 0303.99, autres

Classé sous le code SH 03038929, Chapitre 03. Les importations commerciales en Indonésie nécessitent un importateur de référence (consignataire) agréé pour le dédouanement.

Droit5%Taxe sur la valeur ajoutée (PPN)0%Impôt sur le revenu2.5%0% FTA available

HS 03038929 — Poissons congelés, à l'exclusion des filets de poisson et autre chair de poisson du n° 03.04 ; Autres poissons, à l'exclusion des abats de poissons comestibles des sous-positions 0303.91 à 0303.99, autres

Droits et taxes

Source : Indonésie INSW

Droit d'importation

Bea Masuk (BM MFN)

Appliqué sur la valeur CIF des marchandises. Il s'agit du droit de douane de base fixé par le ministère des Finances indonésien. Peut être réduit à 0% dans le cadre d'un accord de libre-échange.

Taxe sur la valeur ajoutée

Pajak Pertambahan Nilai (PPN)

Appliqué sur la base imposable (CIF + droits d'importation). L'Indonésie utilise un calcul spécial : la base d'imposition est ajustée à 11/12 de la valeur d'importation avant d'appliquer le taux de 12%.

Impôt sur le revenu

Pajak Penghasilan (PPH)

2.5%

7.5% without IOR

Impôt sur le revenu prélevé à l'importation. Le taux dépend de la détention d'une licence API : 2.5% avec licence, 7.5% sans. Le recours à un importateur de référence permet de bénéficier du taux réduit.

Import Cost Calculator

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Shipment Value (CIF)

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Taux des accords de libre-échange pour le code SH 03038929

MFN rate: 5%

Duty-free import available under 4 agreements. Select your origin country above to see applicable rates.

Agreement	Rate	Saving	Status
ICCEPA Indonesia-Chile Comprehensive Economic Partnership Agreement	0%	-5.0%	active
IJEPA Indonesia - Japan Economic Partnership Agreement	0%	-5.0%	active
IUAE-CEPA Indonesia-United Arab Emirates Comprehensive Economic Partnership Agreement	0%	-5.0%	active
IACEPA Indonesia-Australia Comprehensive Economic Partnership Agreement	0%	-5.0%	active
AHKFTA ASEAN-Hong Kong Free Trade Agreement	5%		active

Customs path & forms

Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 03038929, 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 →

Standard import path

For ordinary commercial imports — the form your customs broker (or your IOR) will file for ~90% of shipments.

BC 2.0

Import Declaration (PIB)

The standard Indonesian import declaration. Roughly 90% of all imports clear under BC 2.0 — this is what almost every importer files.

Bonded zone path

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.

BC 2.8

Import Declaration from Bonded Logistics Center (PLB)

The counterpart to BC 1.6. Filed when goods stored in a Bonded Logistics Center (PLB) are released into the Indonesian domestic market and become subject to duty.

BC 1.6

Notification for Goods Entry to Bonded Logistics Center (PLB)

Used when imported goods are deposited in a Bonded Logistics Center (PLB) for storage, repackaging, or value-added handling before final clearance.

BC 2.3

Notification for Goods Entry to Bonded Storage Facility (TPB)

Used when imported raw materials enter a Bonded Storage Facility (TPB / Kawasan Berikat) for export-oriented manufacturing.

BC 2.5

Notification for Goods Release from Bonded Storage Facility (TPB)

The counterpart to BC 2.3. Used when goods produced or stored in a Bonded Storage Facility (Kawasan Berikat) exit into the Indonesian domestic market.