Classified under HS code 94032010, Chapter 94. 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 94032010· Estimate your total landed cost
Select origin country and enter shipment value


MFN rate: 10%
| Agreement | Rate |
|---|---|
| RCEP-NZ | 0% |
| ICCEPA | 0% |
| RCEP-ASEAN | 0% |
| IJEPA | 0% |
| IKCEPA | 0% |
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 94032010, 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.
Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof; Seats other than garden seats or camping equipment, convertible into beds, other
94019991Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof — Of plastics
94019999Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof; Parts, other
94044000Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered — Quilts, bedspreads, eiderdowns and duvets (comforters)
94054140Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — Other, of a kind used for lighting public open spaces or thoroughfares; other exterior lighting
94059120Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — For spotlights
94059220Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — For spotlights
94059230Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included — For searchlights


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