HS 07149091Chapter 07

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith — Frozen

This HS classification covers frozen manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes, and similar roots and tubers with high starch or inulin content. The duty breakdown includes an MFN rate of 5%, 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. Importers may need special permits depending on the product type. There are 19 FTAs available for this classification. 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's 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 07149091

The standard import duty for manioc, arrowroot, salep, jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith — frozen is 5% (MFN rate). Under 4 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 4 agreements including IJEPA, AHKFTA, IACEPA and 1 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
IJEPA0%
AHKFTA0%
AJCEP0%
ATIGA0%
AANZFTA0%
AHKFTA0%
ACFTA0%
AKFTA0%
IACEPA0%
IACEPA0%
IECEPA0%
IUAE-CEPA0%
IECEPA0%
IUAE-CEPA1%
RCEP-Korea1.5%
RCEP-ASEAN1.5%
RCEP-Australia1.5%
RCEP-China1.5%
RCEP-Japan1.5%
RCEP-NZ1.5%
RCEP-Japan2%
RCEP-China2%
RCEP-Australia2%
RCEP-NZ2%
RCEP-ASEAN2%
IKCEPA2.5%
RCEP-Korea2.5%
IKCEPA3%
ICCEPA3.95%
ICCEPA3.95%
AIFTA4%

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.

Import Manioc, arrowroot, salep, Jerusalem arti to Indonesia | HS 07149091 | Kickrate