HS 48116099Chapter 48

Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10; Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol, other

This HS classification includes paper and paperboard that are coated, impregnated, or covered with wax, categorized as other. The duty breakdown consists of an MFN rate of 0.00%, VAT at 12% (applied on 11/12 of taxable base), and PPH rates of 2.50% (API) or 7.50% (NON-API). FTAs are available since the MFN is greater than 0%. Commercial imports require a licensed consignee (Importer of Record).

Duty0%Value Added Tax (PPN)12%Income Tax2.5%0% FTA available

HS 48116099 — Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surface-coloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10; Paper and paperboard, coated, impregnated or covered with wax, paraffin wax, stearin, oil or glycerol, 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 48116099· 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 48116099

MFN rate: 0%

Agreement	Rate	Status
AHKFTA ASEAN-Hong Kong Free Trade Agreement	0%	active
IACEPA Indonesia-Australia Comprehensive Economic Partnership Agreement	0%	active
ICCEPA Indonesia-Chile Comprehensive Economic Partnership Agreement	0%	active
IECEPA Indonesia-European Free Trade Association Comprehensive Economic Partnership	0%	active
IJEPA Indonesia - Japan Economic Partnership Agreement	0%	active

Required Customs Documents

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

Release from Customs Zone to Bonded Logistics Center

BC 1.6

Import Declaration (PIB)

BC 2.0

Import to Bonded Storage Facility

BC 2.3

Release from Bonded Storage Facility

BC 2.5

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