Classé sous le code SH 97039000, Chapitre 97. Les importations commerciales en Indonésie nécessitent un importateur de référence (consignataire) agréé pour le dédouanement.
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.
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%.
Pajak Penghasilan (PPH)
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.
HS 97039000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| IUAE-CEPA | 0% |
| RCEP-Korea | 0% |
| AHKFTA | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 97039000, 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
97019100Paintings, 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 — Paintings, drawings and pastels
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
Kickrate agit en tant qu'importateur de dossier en Indonésie. Pas besoin d'entreprise locale.
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