HS 84186100Chapter 84

Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15 — Heat pumps other than air conditioning machines of heading 84.15

Classified under HS code 84186100, Chapter 84. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.

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 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 84186100

MFN rate: 5%

Duty-free import available under 6 agreements. Select your origin country above to see applicable rates.
AgreementRate
AHKFTA0%
IACEPA0%
ICCEPA0%
IECEPA0%
IJEPA0%

Import Trade Data

Import volumes into Indonesia for HS 84186100. Source: BPS (Badan Pusat Statistik).

Top Origin Countries (2022–2025)

1🇨🇳CHINA
80%$9,348,678
2🇦🇺AUSTRALIA
11%$1,281,695
3🇯🇵JAPAN
2%$214,699
4🇮🇹ITALY
2%$211,624
5🇺🇸UNITED STATES
2%$197,233
6🇮🇳INDIA
1%$123,185
7🇲🇾MALAYSIA
1%$114,021
8🌐SLOVAKIA
1%$64,999
9🇩🇪GERMANY, FED. REP. OF
0%$53,197
10🇫🇷FRANCE
0%$45,728
Total (16 countries)$11,676,154

Annual Import Value (USD)

2022
$2,109,739
2023
39%$2,941,684
2024
14%$3,350,016
2025
2%$3,274,715

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

Import Regulations

Special permits or certifications required for importing this product.

Related HS Codes in Chapter 84

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