Kickrate
HS 13019030Chapter 13

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) — Cannabis resins

This HS classification covers Cannabis resins. 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% (API) or 7.50% (NON-API). Special permits are not required for this classification. There are 19 FTAs available. 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 13019030

The standard import duty for lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) — cannabis resins is 5% (MFN rate). Under 13 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 13 agreements including AHKFTA, RCEP-China, ICCEPA and 10 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
AHKFTA0%
IACEPA0%
IKCEPA0%
RCEP-China0%
RCEP-NZ0%
AHKFTA0%
ICCEPA0%
IUAE-CEPA0%
RCEP-China0%
AIFTA0%
ICCEPA0%
IUAE-CEPA0%
RCEP-Japan0%
AJCEP0%
IECEPA0%
RCEP-ASEAN0%
RCEP-Japan0%
AKFTA0%
IECEPA0%
RCEP-ASEAN0%
RCEP-Korea0%
ACFTA0%
IACEPA0%
IKCEPA0%
RCEP-Australia0%
RCEP-NZ0%
ATIGA0%
IJEPA0%
RCEP-Australia0%
RCEP-Korea0%
AANZFTA0%

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.

SPI Narcotics
SPI Narkotika
Permenkes 5 tahun 2023
[Narcotics]

Related HS Codes in Chapter 13

13023913

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products — Alkali treated carrageenan chips (ATCC)

13021920

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products — Extracts and tinctures of cannabis

13022000

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products — Pectic substances, pectinates and pectates

13023200

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products — Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds

13021300

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products — Of hops

13019040

Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) — Lac

13021110

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products — Pulvis opii

13021950

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products — Japan (or Chinese) lacquer (natural lacquer)

Need a consignee for this import?

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