HS 03081930Chapter 03

Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process — Smoked

This HS classification covers smoked sea cucumbers (Stichopus japonicus, Holothuroidea). Duty breakdown includes MFN at 5.00%, VAT at 12% (applied on 11/12 of taxable base), and PPH at 2.50% (API)/7.50% (NON-API). Special permits are not required for this classification. There are 19 FTAs available. Commercial imports require a licensed consignee (Importer of Record).

Duty5%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

5%

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)

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.

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.

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Free Trade Agreement Rates for HS 03081930

The standard import duty for aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process — smoked is 5% (MFN rate). Under 11 active trade agreement(s), this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 11 agreements including RCEP-Japan, RCEP-Korea, RCEP-NZ and 8 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
AANZFTA0%
RCEP-Japan0%
RCEP-Korea0%
RCEP-NZ0%
AHKFTA0%
AKFTA0%
IACEPA0%
ICCEPA0%
IJEPA0%
IKCEPA0%
IUAE-CEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-China0%
RCEP-Japan0%
RCEP-Korea0%
RCEP-NZ0%
ACFTA0%
AHKFTA0%
AJCEP0%
ATIGA0%
IACEPA0%
ICCEPA0%
IKCEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-China0%
IUAE-CEPA1%
IECEPA1%
IECEPA2%
AIFTA3.11%

Required Customs Documents

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

Import Regulations

Special permits or certifications required for importing this product.

PI Fishery Products / Certificate
PI Hasil Perikanan / Surat Keterangan
Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 37 Tahun 2025 dan Permendag Nomor 19 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 38 Tahun 2025
Fishery Products

Related HS Codes in Chapter 03

03028915

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 — Indian threadfins (Polynemus indicus)

03043300

Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen — Nile Perch (Lates niloticus)

03029200

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 — Shark fins

03038914

Fish, frozen, excluding fish fillets and other fish meat of heading 03.04 — Savalai hairtails (Lepturacanthus savala), Belanger�s croakers (Johnius belangerii), Reeve�s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea)

03032900

Fish, frozen, excluding fish fillets and other fish meat of heading 03.04; Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of subheadings 0303.91 to 0303.99, other

03063910

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 — Live

03074219

Molluscs, 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

03028400

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04 — Seabass (Dicentrarchus spp.)

Need a consignee for this import?

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