HS 08043000Chapter 08

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

This HS classification covers pineapples, whether fresh or dried. The applicable duties include an MFN rate of 5.00%, 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 should be aware of any special permits required, and note that commercial imports necessitate a licensed consignee (Importer of Record).

Duty5%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)

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

HS 08043000· Estimate your total landed cost

$USD
1 USD =IDR
$0

Select origin country and enter shipment value

Free Trade Agreement Rates for HS 08043000

The standard import duty for dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried — pineapples is 5% (MFN rate). Under 5 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 5 agreements including AHKFTA, IACEPA, ICCEPA and 2 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
AHKFTA0%
AJCEP0%
ATIGA0%
IACEPA0%
ICCEPA0%
IECEPA0%
AHKFTA0%
AKFTA0%
IACEPA0%
ICCEPA0%
IECEPA0%
IJEPA0%
ACFTA0%
IUAE-CEPA1.4%
IKCEPA1.4%
RCEP-Australia1.5%
RCEP-China1.5%
RCEP-Japan1.5%
RCEP-NZ1.5%
RCEP-Korea1.5%
RCEP-ASEAN1.5%
RCEP-NZ2%
RCEP-ASEAN2%
RCEP-Australia2%
RCEP-China2%
RCEP-Japan2%
IKCEPA2.1%
IUAE-CEPA2.1%
RCEP-Korea2.5%
AANZFTA4%
AIFTA5%

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]
PI Horticultural Products / Certificate
PI Produk Hortikultura / Surat Keterangan
Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 37 Tahun 2025 dan Permendag Nomor 18 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 31 Tahun 2025
Horticultural Products
LS Import of Horticultural Products / Certificate
LS Impor Produk Hortikultura / Surat Keterangan
Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 37 Tahun 2025 dan Permendag Nomor 18 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 31 Tahun 2025
Horticultural Products

Related HS Codes in Chapter 08

Need a consignee for this import?

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