HS 39189016Chapter 39

Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in Note 9 to this Chapter — Of vulcanised fibre

This HS classification covers floor coverings of plastics made from vulcanised fibre. The duty breakdown includes an MFN rate of 10%, 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 depending on the nature of the goods. Commercial imports require a licensed consignee (Importer of Record).

Duty10%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

10%

Applied on the CIF value of goods. This is the base customs duty set by Indonesia's 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.

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Free Trade Agreement Rates for HS 39189016

The standard import duty for floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter — of vulcanised fibre is 10% (MFN rate). Under 10 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 10 agreements including IKCEPA, RCEP-Australia, RCEP-NZ and 7 more. On a $50,000 shipment, this saves approximately $5,000 in import duty.
AgreementRate
RCEP-NZ0%
IKCEPA0%
IUAE-CEPA0%
RCEP-Australia0%
RCEP-Japan0%
RCEP-NZ0%
RCEP-Australia0%
RCEP-China0%
RCEP-Korea0%
ATIGA0%
ICCEPA0%
IKCEPA0%
RCEP-ASEAN0%
AJCEP0%
IACEPA0%
ICCEPA0%
IJEPA0%
RCEP-ASEAN0%
RCEP-China0%
RCEP-Japan0%
RCEP-Korea0%
AANZFTA0%
IACEPA0%
AHKFTA1.5%
IUAE-CEPA2%
AHKFTA2%
IECEPA2%
IECEPA4%
ACFTA5%
AKFTA5%
AIFTA5%

Required Customs Documents

These are the customs declaration forms applicable to this HS code for import into Indonesia.

16
Release from Customs Zone to Bonded Logistics Center
BC 1.6
20
Import Declaration (PIB)
BC 2.0
23
Import to Bonded Storage Facility
BC 2.3
25
Release from Bonded Storage Facility
BC 2.5
28
Import from Bonded Logistics Center
BC 2.8
511
Free Trade Zone — Entry from Outside Customs Territory
FTZ01 - Pemasukan dari Luar Daerah Pabean
513
Free Trade Zone — Release to Other Customs Area
FTZ01 - Pengeluaran ke Tempat Lain dalam Daerah Pabean
611
Special Economic Zone — Entry from Outside Customs Territory
KEK - Pemasukan dari LDP
632
Special Economic Zone — Release to Domestic Market
KEK - Pengeluaran ke TLDDP

Related HS Codes in Chapter 39

Need a consignee for this import?

Kickrate acts as your Importer of Record in Indonesia. No local company required.