HS 39203092Chapter 39

Other plates, sheets, film, foil and strip, of plastics, non-cellular and not reinforced, laminated, supported or similarly combined with other materials — Other, plates and sheets

Classified under HS code 39203092, Chapter 39. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.

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 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 39203092

MFN rate: 10%

Duty-free import available under 10 agreements. Select your origin country above to see applicable rates.
AgreementRate
RCEP-NZ0%
ICCEPA0%
RCEP-ASEAN0%
RCEP-Japan0%
IKCEPA0%

Import Regulations

Special permits or certifications required for importing this product.

Related HS Codes in Chapter 39

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Import Other plates, sheets, film, foil and str to Indonesia | HS 39203092 | Kickrate