This HS classification covers corks and stoppers made from natural cork. The duty breakdown includes an MFN rate of 5.00%, 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 are not required for this classification. There are 19 available FTAs. Commercial imports require a licensed consignee (Importer of Record).
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 45031000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 45031000, 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.
Agglomerated cork (with or without a binding substance) and articles of agglomerated cork, other
45019000Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork, other
45039000Articles of natural cork, other
45020000Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers)
45041000Agglomerated cork (with or without a binding substance) and articles of agglomerated cork — Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs
45011000Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork — Natural cork, raw or simply prepared
Kickrate acts as your Importer of Record in Indonesia. No local company required.
Schedule a call