HS 03063110Chapter 03

Crustaceans, 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 — Breeding

This HS classification covers live, fresh or chilled breeding rock lobster (Palinurus spp., Panulirus spp., Jasus spp.). Duty breakdown includes MFN of 0.00%, VAT at 0.00%, and PPH rates of 2.50% for API and 7.50% for NON-API. Special permits may be required depending on the product type. There are 19 FTAs applicable for this classification. Commercial imports require a licensed consignee (Importer of Record).

Duty0%Value Added Tax (PPN)0%Income Tax2.5%0% FTA available

HS 03063110 — Crustaceans, 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 — Breeding

Duties & Taxes

Source: Indonesia INSW

Import Duty

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.

Value Added Tax

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.

Income Tax

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

HS 03063110· Estimate your total landed cost

Origin Country

Shipment Value (CIF)

$USD

Exchange Rate

1 USD =IDR

How are you importing?

Select origin country and enter shipment value

Free Trade Agreement Rates for HS 03063110

MFN rate: 0%

Agreement	Rate	Status
AHKFTA ASEAN-Hong Kong Free Trade Agreement	0%	active
IACEPA Indonesia-Australia Comprehensive Economic Partnership Agreement	0%	active
ICCEPA Indonesia-Chile Comprehensive Economic Partnership Agreement	0%	active
IECEPA Indonesia-European Free Trade Association Comprehensive Economic Partnership	0%	active
IJEPA Indonesia - Japan Economic Partnership Agreement	0%	active

Required Customs Documents

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

Release from Customs Zone to Bonded Logistics Center

BC 1.6

Import Declaration (PIB)

BC 2.0

Import to Bonded Storage Facility

BC 2.3

Release from Bonded Storage Facility

BC 2.5

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