Classified under HS code 99012000, Chapter 99. 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 99012000· Estimate your total landed cost
Select origin country and enter shipment value
Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 99012000, only BC 2.0 (PIB) applies. The other forms below only apply if your goods route through a bonded zone, FTZ, or SEZ.
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.
Software and other digital product transmitted electronically — Operating system software
99019000Software and other digital product transmitted electronically — Other sofware and digital product
99991000Other
99013000Software and other digital product transmitted electronically — Multimedia (audio, video or audio visual)
99992010Other
99014000Software and other digital product transmitted electronically — Supporting or driver data, including design for machinery system
99992020Other
Kickrate acts as your Importer of Record in Indonesia. No local company required.
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