This HS classification covers helium-3. Duty breakdown includes MFN 5.00%, VAT at 12% applied on 11/12 of the taxable base, and PPH rates of 2.50% for API and 7.50% for NON-API. Special permits may be required for certain imports. There are 19 FTAs available for this classification. Commercial imports require a licensed consignee (Importer of Record).
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 28454000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| RCEP-Japan | 0% |
| IECEPA | 0% |
| RCEP-ASEAN | 0% |
| IACEPA | 0% |
| IKCEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 28454000, 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.
Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products — Spent (irradiated) fuel elements (cartridges) of nuclear reactors
28323000Sulphites; thiosulphates — Thiosulphates
28301000Sulphides; polysulphides, whether or not chemically defined — Sodium sulphides
28161000Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium — Hydroxide and peroxide of magnesium
28121200Halides and halide oxides of non-metals — Phosphorus oxychloride
28429020Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides — Copper or chromium salts
28044000Hydrogen, rare gases and other non-metals — Oxygen
28332500Sulphates; alums; peroxosulphates (persulphates) — Of copper
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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