This HS classification encompasses smoked fish, including fillets, specifically for Pacific salmon, Atlantic salmon, and Danube salmon. The duty breakdown includes an MFN rate of 5.00%, VAT at 12% (applied on 11/12 of the taxable base), and PPH rates of 2.50% for API and 7.50% for NON-API. Special permits may be required for certain products. There are 19 FTAs available for this classification. Commercial imports require a licensed consignee (Importer of Record).
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 03054100· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| RCEP-NZ | 0% |
| IACEPA | 0% |
| RCEP-Japan | 0% |
| RCEP-Korea | 0% |
| RCEP-ASEAN | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 03054100, 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.
Special permits or certifications required for importing this product.
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Nile Perch (Lates niloticus)
03028915Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 — Indian threadfins (Polynemus indicus)
03029200Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 — Shark fins
03063910Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine — Live
03074219Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; Cuttle fish and squid; Live, fresh or chilled; Live, other
03028927Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 — Hilsa shad (Tenualosa ilisha)
03011193Live fish — Siamese fighting fish (Beta splendens)
03034510Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Atlantic bluefin tunas (Thunnus thynnus)
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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