HS 18050000Chapter 18

Cocoa powder, not containing added sugar or other sweetening matter

Cocoa powder that does not contain added sugar is produced from roasted cocoa beans and is used in baking, chocolate production, and various culinary applications. It is a key ingredient in many recipes, providing chocolate flavor without added sweetness. The import of cocoa powder without added sugar into Indonesia is subject to a BM MFN (import duty) of 10.00%, a VAT (Value Added Tax) of 12.00%, and a PPH (income tax) of 2.50% for API (registered importers) or 7.50% for non-API. No special permits are required, and commercial imports must be facilitated by a licensed consignee.

Duty10%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

10%

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 18050000

The standard import duty for cocoa powder, not containing added sugar or other sweetening matter is 10% (MFN rate). Under 11 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 11 agreements including IJEPA, RCEP-Korea, IACEPA and 8 more. On a $50,000 shipment, this saves approximately $5,000 in import duty.
AgreementRate
RCEP-Japan0%
ICCEPA0%
IJEPA0%
RCEP-Korea0%
IECEPA0%
IACEPA0%
RCEP-ASEAN0%
RCEP-China0%
AANZFTA0%
RCEP-NZ0%
ACFTA0%
AIFTA0%
AJCEP0%
RCEP-NZ0%
ATIGA0%
ICCEPA0%
IKCEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-Japan0%
RCEP-Korea0%
AKFTA0%
IACEPA0%
IECEPA0%
IKCEPA0%
IUAE-CEPA0%
RCEP-Australia0%
RCEP-China0%
AHKFTA1.5%
IUAE-CEPA2%
AHKFTA2%

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.

Import Certificate / Special Access Scheme (SAS)
Surat Keterangan Impor / Special Access Scheme (SAS)
Keputusan Kepala BPOM Nomor 246 Tahun 2022 sebagai pelaksanaan ketentuan Peraturan BPOM Nomor 26 Tahun 2022 tentang Pengawasan Pemasukan Bahan Obat dan Makanan kedalam Wilayah Indonesia
[FOOD MATERIAL]
Import Certificate / Special Access Scheme (SAS)
Surat Keterangan Impor / Special Access Scheme (SAS)
Keputusan Kepala BPOM Nomor 456 Tahun 2023 sebagai pelaksanaan ketentuan Peraturan BPOM Nomor 28 Tahun 2023 tentang Pengawasan Pemasukan Obat dan Makanan kedalam Wilayah Indonesia
[Food]

Related HS Codes in Chapter 18

Need a consignee for this import?

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

Import Cocoa powder, not containing added sugar to Indonesia | HS 18050000 | Kickrate