Kickrate
HS 08025100Chapter 08

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

This HS classification covers pistachios in shell, categorized under other nuts, fresh or dried, whether or not shelled or peeled. The applicable duty breakdown includes an MFN (import duty) of 5%, VAT (Value Added Tax) of 12% applied on 11/12 of the taxable base, and PPH (income tax) rates of 2.50% for API and 7.50% for NON-API. Importers must secure any necessary special permits, and 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 08025100

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 agreement(s), this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 12 agreements including RCEP-ASEAN, AHKFTA, RCEP-Korea and 9 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
RCEP-ASEAN0%
AHKFTA0%
RCEP-Korea0%
RCEP-NZ0%
AANZFTA0%
AKFTA0%
IACEPA0%
ICCEPA0%
IECEPA0%
IJEPA0%
IKCEPA0%
ACFTA0%
AHKFTA0%
AJCEP0%
ATIGA0%
IACEPA0%
ICCEPA0%
IECEPA0%
IKCEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-China0%
RCEP-Japan0%
RCEP-Korea0%
RCEP-NZ0%
RCEP-Australia0%
RCEP-China0%
RCEP-Japan0%
IUAE-CEPA2.5%
IUAE-CEPA3%
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 08

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

08013100

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — In shell

08031020

Bananas, including plantains, fresh or dried — Dried

08052100

Citrus fruit, fresh or dried — Mandarins (including tangerines and satsumas)

08045022

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried — Dried

08121000

Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption — Cherries

Need a consignee for this import?

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

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