Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences; Smoking tobacco, whether or not containing tobacco substitutes in any proportion; Water pipe tobacco specified in Subheading Note 1 to this Chapter, other
This HS classification covers other water pipe tobacco that does not fall under specific packing categories. Duty breakdown includes an MFN rate of 40%, VAT at 12% (applied on 11/12 of taxable base), and PPH rates of 2.50% for API and 7.50% for NON-API. Special permits may be required depending on the nature of the product. There are 20 FTAs available for this classification. Commercial imports require a licensed consignee (Importer of Record).
Duties & Taxes
Source: Indonesia INSWImport Duty
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.
Value Added Tax
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.
Income Tax
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.
Import Cost Calculator
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Free Trade Agreement Rates for HS 24031190
MFN rate: 40%
Required Customs Documents
These are the customs declaration forms applicable to this HS code for import into Indonesia.
Import Regulations
Special permits or certifications required for importing this product.
Related HS Codes in Chapter 24
Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes; Cigarettes containing tobacco, other
24029010Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes — Cigars, cheroots and cigarillos of tobacco substitutes
24031110Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences — Packed for retail sale
24031919Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences; Smoking tobacco, whether or not containing tobacco substitutes in any proportion; Packed for retail sale, other
24039940Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences — Snuff, whether or not dry
24039950Other manufactured tobacco and manufactured tobacco substitutes; �homogenised� or �reconstituted� tobacco; tobacco extracts and essences — Chewing and sucking tobacco
24041100Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body — Containing tobacco or reconstituted tobacco
24041910Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body — Containing tobacco substitutes
Need a consignee for this import?
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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