Classified under HS code 22051010, Chapter 22. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.
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 22051010· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 90%
| Agreement | Rate |
|---|---|
| RCEP-NZ | 90% |
| IKCEPA | 90% |
| RCEP-ASEAN | 90% |
| RCEP-China | 90% |
| RCEP-Korea | 90% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 22051010, 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.
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength — Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher
22072011Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol. or higher; ethyl alcohol and other spirits, denatured, of any strength — Ethyl alcohol of an alcoholic strength by volume exceeding 99 % vol
22082090Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages; Spirits obtained by distilling grape wine or grape marc, other
22084000Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Rum and other spirits obtained by distilling fermented sugar-cane products
22086000Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Vodka
22089030Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Other samsu of an alcoholic strength by volume not exceeding 40 % vol
22089040Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Other samsu of an alcoholic strength by volume exceeding 40 % vol
22089070Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages — Bitters and similar beverages of an alcoholic strength not exceeding 57 % vol
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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