Kickrate
HS 08021100Chapter 08

Other nuts, fresh or dried, whether or not shelled or peeled — In shell

This HS classification covers almonds in shell, categorized under other nuts, fresh or dried, whether or not shelled or peeled. The applicable 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. Special permits are not required for this classification. There are 20 FTAs available for this product. 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.

Import Cost Calculator

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Free Trade Agreement Rates for HS 08021100

The standard import duty for other nuts, fresh or dried, whether or not shelled or peeled — in shell 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 RCEP-Korea, IKCEPA, RCEP-ASEAN and 9 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
RCEP-Korea0%
AHKFTA0%
AJCEP0%
ATIGA0%
IACEPA0%
ICCEPA0%
IECEPA0%
IKCEPA0%
RCEP-Korea0%
ACFTA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-China0%
RCEP-Japan0%
RCEP-NZ0%
AANZFTA0%
AHKFTA0%
AIFTA0%
AKFTA0%
IACEPA0%
ICCEPA0%
IECEPA0%
IJEPA0%
IKCEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-China0%
RCEP-Japan0%
RCEP-NZ0%
IUAE-CEPA2.5%
IUAE-CEPA3%

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 08

08135020

Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter — Of which other nuts predominate by weight

08135010

Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of nuts or dried fruits of this Chapter — Of which cashew nuts or Brazil nuts predominate by weight

08031010

Bananas, including plantains, fresh or dried — Fresh

08092100

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh — Sour cherries (Prunus cerasus)

08119000

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, other

08112000

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter — Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries

08031020

Bananas, including plantains, fresh or dried — Dried

08039030

Bananas, including plantains, fresh or dried — Chestnut banana (hybrid of Musa acuminata and Musa balbisiana,cultivar Berangan)

Need a consignee for this import?

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