HS 07095400Chapter 07

Other vegetables, fresh or chilled — Shiitake (Lentinus edodes)

This HS classification covers fresh or chilled shiitake mushrooms (Lentinus edodes). The applicable duty breakdown includes an MFN rate of 5.00%, VAT at 0.00% (12% applied on 11/12 of taxable base), and PPH rates of 2.50% for API and 7.50% for NON-API. Special permits may be required for certain imports. There are 20 available Free Trade Agreements (FTAs) for this classification. Commercial imports necessitate a licensed consignee (Importer of Record).

Duty5%Value Added Tax (PPN)0%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's Ministry of Finance. May be reduced to 0% under a Free Trade Agreement.

Value Added Tax

Pajak Pertambahan Nilai (PPN)

0%

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 07095400

The standard import duty for other vegetables, fresh or chilled — shiitake (lentinus edodes) is 5% (MFN rate). Under 12 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 12 agreements including AHKFTA, IKCEPA, IUAE-CEPA and 9 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
AHKFTA0%
AJCEP0%
ATIGA0%
IACEPA0%
AHKFTA0%
ACFTA0%
IECEPA0%
IKCEPA0%
IUAE-CEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-China0%
RCEP-Japan0%
RCEP-Korea0%
RCEP-NZ0%
AANZFTA0%
AIFTA0%
AKFTA0%
IACEPA0%
IECEPA0%
IJEPA0%
IKCEPA0%
IUAE-CEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-China0%
RCEP-Japan0%
RCEP-Korea0%
RCEP-NZ0%
ICCEPA3.95%
ICCEPA3.95%

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.

(KT.2, KT 9, SP-5 or KT-13)
(KT.2,KT 9, SP-5 atau KT-13)
PP 14 Tahun 2002 Tentang Karantina Tumbuhan
[PLANTS]

Related HS Codes in Chapter 07

Need a consignee for this import?

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