Classified under HS code 36061000, Chapter 36. 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 36061000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 10%
| Agreement | Rate |
|---|---|
| RCEP-Japan | 0% |
| RCEP-Korea | 0% |
| RCEP-NZ | 0% |
| IACEPA | 0% |
| ICCEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 36061000, 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.
Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators — Detonating cords
36069090Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter, other
36069020Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter — Lighter flints
36035000Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators — Igniters
36034000Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators — Detonating caps
36069010Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter — Solid or semi-solid fuels, solidified alcohol and similar prepared fuels
36010000Propellent powders
36049040Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles — Signalling flares
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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