HS 71011000Chapter 71

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport — Natural pearls

This HS classification covers natural pearls, whether worked or unworked, and includes pearls that are temporarily strung for transport. The applicable duty rates are as follows: MFN (BM) is 10.00%, VAT (PPN) is 12% applied on 11/12 of the taxable base, and PPH rates are 2.50% for API and 7.50% for NON-API. Importers may need to secure special permits depending on the product specifics. Additionally, commercial imports require a licensed consignee (Importer of Record).

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

HS 71011000 — Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport — Natural pearls

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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Origin Country

Shipment Value (CIF)

$USD

Exchange Rate

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Free Trade Agreement Rates for HS 71011000

MFN rate: 10%

Duty-free import available under 2 agreements. Select your origin country above to see applicable rates.

Agreement	Rate	Saving	Status
IJEPA Indonesia - Japan Economic Partnership Agreement	0%	-10.0%	active
ICCEPA Indonesia-Chile Comprehensive Economic Partnership Agreement	0%	-10.0%	active
RCEP-Australia Regional Comprehensive Economic Partnership Agreement - Australia	5%	-5.0%	active
RCEP-ASEAN Regional Comprehensive Economic Partnership Agreement - ASEAN	5%	-5.0%	active
RCEP-Japan Regional Comprehensive Economic Partnership Agreement - Japan	5%	-5.0%	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

Import Regulations

Special permits or certifications required for importing this product.

Import License for Pearls / Certificate

LS Impor Mutiara / Surat Keterangan

post borderPearls

Permendag Nomor 16 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 37 Tahun 2025 dan Permendag Nomor 19 Tahun 2025 sebagaimana telah diubah dengan Permendag Nomor 38 Tahun 2025

Related HS Codes in Chapter 71

71081300

Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form — Other semi-manufactured forms

71104190

Platinum, unwrought or in semi-manufactured forms, or in powder form; Iridium, osmium and ruthenium; Unwrought or in powder form, other

71103110

Platinum, unwrought or in semi-manufactured forms, or in powder form — In lumps, ingots, cast bars or in powder form

71132010

Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal — Parts

71159020

Other articles of precious metal or of metal clad with precious metal — Of metal clad with gold or silver

71171110

Imitation jewellery — Parts

71012100

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport — Unworked

71012200

Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport — Worked

Need a consignee for this import?

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

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