What is the import duty for HS 38029090?

Import duty for HS 38029090 is 5% MFN, plus PPN (VAT) of 12% and PPh Pasal 22 of 2.5% (API holder) or 7.5% (non-API). Free Trade Agreement preferential rates may further reduce the MFN rate.

Does HS 38029090 require an import licence (Lartas)?

HS 38029090 is not currently on Indonesia's Lartas restricted-goods list, so no sector-specific import permit is required beyond the standard customs filing.

Can a foreign company import HS 38029090 without an Indonesian entity?

Yes. Indonesia requires the importer of record (IOR) to hold an API licence; foreign companies typically use a third-party IOR service like Kickrate to import without setting up a PT PMA entity. The IOR holds the API licence, files customs documents, and settles duty — you stay the owner of the merchandise.

What documents are required to import HS 38029090?

For standard commercial imports of HS 38029090, the primary document filed is BC 2.0 (Pemberitahuan Impor Barang / PIB) via the CEISA system, supported by a commercial invoice, packing list, bill of lading or airway bill, certificate of origin (when claiming FTA preference), and a Lartas import licence (when applicable). The IOR assembles and files this package.

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HS 38029090Chapter 38

Activated carbon; activated natural mineral products; animal black, including spent animal black, other

Classified under HS code 38029090, Chapter 38. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.

Duty5%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

HS 38029090 — Activated carbon; activated natural mineral products; animal black, including spent animal black, other

Duties & Taxes

Source: Indonesia INSW

Import 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)

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.

Import Cost Calculator

HS 38029090· Estimate your total landed cost

Origin Country

Shipment Value (CIF)

$USD

Exchange Rate

1 USD =IDR

How are you importing?

Select origin country and enter shipment value

Free Trade Agreement Rates for HS 38029090

MFN rate: 5%

Duty-free import available under 12 agreements. Select your origin country above to see applicable rates.

Agreement	Rate	Saving	Status
RCEP-Korea Regional Comprehensive Economic Partnership Agreement - Korea	0%	-5.0%	active
RCEP-NZ Regional Comprehensive Economic Partnership Agreement - New Zealand	0%	-5.0%	active
AHKFTA ASEAN-Hong Kong Free Trade Agreement	0%	-5.0%	active
IACEPA Indonesia-Australia Comprehensive Economic Partnership Agreement	0%	-5.0%	active
ICCEPA Indonesia-Chile Comprehensive Economic Partnership Agreement	0%	-5.0%	active

Customs path & forms

Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 38029090, 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 →

Standard import path

For ordinary commercial imports — the form your customs broker (or your IOR) will file for ~90% of shipments.

BC 2.0

Import Declaration (PIB)

The standard Indonesian import declaration. Roughly 90% of all imports clear under BC 2.0 — this is what almost every importer files.

Bonded zone path

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.

BC 1.6

Notification for Goods Entry to Bonded Logistics Center (PLB)

Used when imported goods are deposited in a Bonded Logistics Center (PLB) for storage, repackaging, or value-added handling before final clearance.

BC 2.3

Notification for Goods Entry to Bonded Storage Facility (TPB)

Used when imported raw materials enter a Bonded Storage Facility (TPB / Kawasan Berikat) for export-oriented manufacturing.

BC 2.5

Notification for Goods Release from Bonded Storage Facility (TPB)

The counterpart to BC 2.3. Used when goods produced or stored in a Bonded Storage Facility (Kawasan Berikat) exit into the Indonesian domestic market.

BC 2.8

Import Declaration from Bonded Logistics Center (PLB)

The counterpart to BC 1.6. Filed when goods stored in a Bonded Logistics Center (PLB) are released into the Indonesian domestic market and become subject to duty.

Free Trade Zone path (Batam / Bintan / Karimun)

Apply only when shipping into or within Indonesia's three FTZs. Goods enter duty-free; duty triggers on release to mainland Indonesia.

FTZ01 — Entry from Outside Indonesia

Free Trade Zone — Entry from Outside Customs Territory

Filed when imported goods enter a Free Trade Zone (Batam, Bintan, Karimun) from a foreign country — duty- and tax-free at this stage.

FTZ01 — Release to Indonesian Mainland

Free Trade Zone — Release to Other Customs Area (TLDDP)

Filed when goods stored in a Free Trade Zone are shipped to the Indonesian mainland — import duty and tax become payable here.

Special Economic Zone path (KEK)

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.

KEK — Entry from Outside Indonesia

Special Economic Zone — Entry from Outside Customs Territory

Filed when imported goods enter a Special Economic Zone (KEK) directly from a foreign country — duty- and tax-free with extended fiscal incentives.

KEK — Release to Indonesian Mainland

Special Economic Zone — Release to Domestic Market

Filed when goods produced or stored in a Special Economic Zone are shipped to the Indonesian domestic market — fiscal benefits end here.

Not sure which path applies to your shipment?

As your IOR, Kickrate decides the customs route, files the CEISA forms, and settles duty — you just receive the shipment.

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