Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques; Of an age exceeding 100 years, other
Classified under HS code 97012900, Chapter 97. Commercial imports to Indonesia require a licensed Importer of Record (consignee) for customs clearance.
Duties & Taxes
Source: Indonesia INSWImport Duty
Bea Masuk (BM MFN)
Applied on the CIF value of goods. This is the base customs duty set by Indonesia's Ministry of Finance. May be reduced to 0% under a Free Trade Agreement.
Value Added Tax
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.
Income Tax
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.
Import Cost Calculator
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Free Trade Agreement Rates for HS 97012900
The standard import duty for paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques; of an age exceeding 100 years, other is 10% (MFN rate). Under 10 active trade agreements, this product can be imported duty-free (0%) with a valid Certificate of Origin.
| Agreement | Rate |
|---|---|
| IACEPA | 0% |
| ICCEPA | 0% |
| ICCEPA | 0% |
| AJCEP | 0% |
| AKFTA | 0% |
| IKCEPA | 0% |
| IKCEPA | 0% |
| IUAE-CEPA | 0% |
| RCEP-ASEAN | 0% |
| IACEPA | 0% |
| ATIGA | 0% |
| IJEPA | 0% |
| RCEP-ASEAN | 0% |
| RCEP-Korea | 0% |
| RCEP-Korea | 0% |
| RCEP-NZ | 0% |
| RCEP-NZ | 0% |
| ACFTA | 0% |
| RCEP-Australia | 0% |
| RCEP-China | 0% |
| RCEP-Japan | 0% |
| AANZFTA | 0% |
| RCEP-Australia | 0% |
| RCEP-China | 0% |
| RCEP-Japan | 0% |
| AHKFTA | 1.5% |
| IECEPA | 2% |
| IUAE-CEPA | 2% |
| AHKFTA | 2% |
| IECEPA | 4% |
| AIFTA | 5% |
Required Customs Documents
These are the customs declaration forms applicable to this HS code for import into Indonesia.
Related HS Codes in Chapter 97
Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07
97021000Original engravings, prints and lithographs — Of an age exceeding 100 years
97061000Antiques of an age exceeding 100 years — Of an age exceeding 250 years
97053900Collections and collectors� pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest; Collections and collectors' pieces of numismatic interest, other
97052900Collections and collectors� pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest; Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest, other
97029000Original engravings, prints and lithographs, other
97052100Collections and collectors� pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological or numismatic interest — Human specimens and parts thereof
97069000Antiques of an age exceeding 100 years, other
Need a consignee for this import?
Kickrate acts as your Importer of Record in Indonesia. No local company required.