Kickrate
HS 40028090Chapter 40

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip; Mixtures of any product of heading 40.01 with any product of this heading, other

This HS classification includes other mixtures of synthetic rubber in primary forms or plates, sheets, or strips. The duty breakdown consists of an MFN rate of 5%, 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. Importers should check for any special permits required for their products. A licensed consignee (Importer of Record) is mandatory for commercial imports.

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

Duties & Taxes

Source: Indonesia INSW

Import Duty

Bea Masuk (BM MFN)

5%

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 40028090

The standard import duty for synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, other is 5% (MFN rate). Under 12 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.

Duty-free import available from 12 agreements including ICCEPA, RCEP-ASEAN, RCEP-Japan and 9 more. On a $50,000 shipment, this saves approximately $2,500 in import duty.
AgreementRate
ACFTA0%
AIFTA0%
ATIGA0%
ICCEPA0%
IECEPA0%
IKCEPA0%
RCEP-ASEAN0%
RCEP-Australia0%
RCEP-Japan0%
RCEP-Korea0%
AHKFTA0%
AJCEP0%
IACEPA0%
ICCEPA0%
IJEPA0%
RCEP-NZ0%
RCEP-ASEAN0%
RCEP-China0%
RCEP-Japan0%
RCEP-NZ0%
AANZFTA0%
AHKFTA0%
AKFTA0%
IACEPA0%
IECEPA0%
IKCEPA0%
IUAE-CEPA0%
RCEP-Australia0%
RCEP-China0%
RCEP-Korea0%
IUAE-CEPA1%

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 40

40169916

Other articles of vulcanised rubber other than hard rubber — Bicycle mudguards

40121941

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber — Of a kind used on agricultural or forestry tractors

40012260

Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip — TSNR 5

40170090

Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber, other

40059920

Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip — Natural rubber compounded with substances other than carbon or silica

40122050

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber — Of a kind used on bicycles

40027090

Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip; Ethylene-propylene-non-conjugated diene rubber (EPDM), other

40122071

Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber — Of a kind used on agricultural or forestry tractors

Need a consignee for this import?

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