Classified under HS code 91089000, Chapter 91. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.
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 91089000· Estimate your total landed cost
Select origin country and enter shipment value
MFN rate: 5%
| Agreement | Rate |
|---|---|
| IKCEPA | 0% |
| IJEPA | 0% |
| RCEP-China | 0% |
| RCEP-Japan | 0% |
| IACEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 91089000, 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.
Clocks with watch movements, excluding clocks of heading 91.04, other
91069010Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, time-registers, time-recorders) — Parking meters
91101200Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements — Incomplete movements, assembled
91051100Other clocks — Electrically operated
91119000Watch cases and parts thereof — Parts
91118000Watch cases and parts thereof — Other cases
91139000Watch straps, watch bands and watch bracelets, and parts thereof, other
91012100Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal — With automatic winding
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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