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HS 13019040Chapter 13

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

This HS classification covers lac, a natural resin used in various applications. The duty breakdown includes MFN at 5%, VAT at 12% (applied on 11/12 of taxable base), and PPH rates of 2.50% (API) or 7.50% (NON-API). Importers must ensure compliance with any required special permits and are advised to check for applicable Free Trade Agreements (FTAs) as there are 19 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.

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Free Trade Agreement Rates for HS 13019040

The standard import duty for lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) — lac 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-NZ and 9 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
RCEP-Japan0%
IECEPA0%
RCEP-ASEAN0%
RCEP-Korea0%
ACFTA0%
IKCEPA0%
RCEP-Australia0%
RCEP-NZ0%
AHKFTA0%
ATIGA0%
IACEPA0%
IKCEPA0%
RCEP-China0%
RCEP-NZ0%
AHKFTA0%
ICCEPA0%
RCEP-ASEAN0%
AANZFTA0%
RCEP-China0%
IACEPA0%
ICCEPA0%
IUAE-CEPA0%
RCEP-Japan0%
AKFTA0%
IJEPA0%
RCEP-Australia0%
RCEP-Korea0%
AJCEP0%
IECEPA0%
IUAE-CEPA1%
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

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

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)

13023100

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

Need a consignee for this import?

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