This HS classification covers lemons (Citrus limon, Citrus limonum), whether fresh or dried. The import duty (BM MFN) is set at 5.00%, with VAT at 12% applied on 11/12 of the taxable base. PPH rates are 2.50% for API and 7.50% for NON-API. Special permits may be required for agricultural products. There are 21 available FTAs for this classification. Commercial imports require a licensed consignee (Importer of Record).
Bea Masuk (BM MFN)
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.
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.
Pajak Penghasilan (PPH)
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.
HS 08055010· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 08055010, only BC 2.0 (PIB) applies. The other forms below only apply if your goods route through a bonded zone, FTZ, or SEZ. Learn about all forms →
For ordinary commercial imports — the form your customs broker (or your IOR) will file for ~90% of shipments.
Apply only when goods route through a Bonded Logistics Center (PLB) or Bonded Storage Facility (Kawasan Berikat). Common in re-export manufacturing and large-scale logistics operations.
Apply only when shipping into or within Indonesia's three FTZs. Goods enter duty-free; duty triggers on release to mainland Indonesia.
Apply only when shipping to one of Indonesia's 22 Special Economic Zones (Mandalika, Sei Mangkei, Galang Batang, Kendal, etc.). Tax holiday + duty exemption may apply.
Special permits or certifications required for importing this product.
Bananas, including plantains, fresh or dried — Fresh
08092100Apricots, cherries, peaches (including nectarines), plums and sloes, fresh — Sour cherries (Prunus cerasus)
08119000Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, other
08013100Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled — In shell
08031020Bananas, including plantains, fresh or dried — Dried
08052100Citrus fruit, fresh or dried — Mandarins (including tangerines and satsumas)
08121000Fruit and nuts provisionally preserved, but unsuitable in that state for immediate consumption — Cherries
08109050Other fruit, fresh — Jackfruit (including Cempedak and Nangka)
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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