What is the import duty for HS 38021090?

Import duty for HS 38021090 is 5% MFN, plus PPN (VAT) of 12% and PPh Pasal 22 of 2.5% (API holder) or 7.5% (non-API). Free Trade Agreement preferential rates may further reduce the MFN rate.

Does HS 38021090 require an import licence (Lartas)?

HS 38021090 is not currently on Indonesia's Lartas restricted-goods list, so no sector-specific import permit is required beyond the standard customs filing.

Can a foreign company import HS 38021090 without an Indonesian entity?

Yes. Indonesia requires the importer of record (IOR) to hold an API licence; foreign companies typically use a third-party IOR service like Kickrate to import without setting up a PT PMA entity. The IOR holds the API licence, files customs documents, and settles duty — you stay the owner of the merchandise.

What documents are required to import HS 38021090?

For standard commercial imports of HS 38021090, the primary document filed is BC 2.0 (Pemberitahuan Impor Barang / PIB) via the CEISA system, supported by a commercial invoice, packing list, bill of lading or airway bill, certificate of origin (when claiming FTA preference), and a Lartas import licence (when applicable). The IOR assembles and files this package.

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HS 38021090章节 38

活性炭；活性天然矿物质产品；动物黑，包括废动物黑；活性炭、其他

归类于HS编码38021090，第38章。商业进口到印度尼西亚需要持牌进口商（收货人）进行清关。

关税5%增值税 (PPN)12%所得税2.5%0% FTA available

HS 38021090 — 活性炭；活性天然矿物质产品；动物黑，包括废动物黑；活性炭、其他

关税和税收

来源：印度尼西亚 INSW

进口关税

Bea Masuk (BM MFN)

按货物CIF价值征收。这是印度尼西亚财政部设定的基本关税。可根据自由贸易协定降至0%。

增值税

Pajak Pertambahan Nilai (PPN)

12%

按应税基础（CIF +进口关税）征收。印度尼西亚采用特殊计算方式：在适用12%税率之前，税基调整为进口价值的11/12。

所得税

Pajak Penghasilan (PPH)

2.5%

7.5% without IOR

进口时预征所得税。税率取决于进口商是否持有API许可证：持证2.5%，无证7.5%。使用进口代理商可享受较低税率。

Import Cost Calculator

HS 38021090· Estimate your total landed cost

Origin Country

Shipment Value (CIF)

$USD

Exchange Rate

1 USD =IDR

How are you importing?

Select origin country and enter shipment value

HS 38021090 自由贸易协定税率

MFN rate: 5%

Duty-free import available under 6 agreements. Select your origin country above to see applicable rates.

Agreement	Rate	Saving	Status
AHKFTA ASEAN-Hong Kong Free Trade Agreement	0%	-5.0%	active
IACEPA Indonesia-Australia Comprehensive Economic Partnership Agreement	0%	-5.0%	active
ICCEPA Indonesia-Chile Comprehensive Economic Partnership Agreement	0%	-5.0%	active
IECEPA Indonesia-European Free Trade Association Comprehensive Economic Partnership	0%	-5.0%	active
IJEPA Indonesia - Japan Economic Partnership Agreement	0%	-5.0%	active

Customs path & forms

Indonesia uses different customs routes depending on where your goods finally land. For standard commercial imports of HS 38021090, 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 →

Standard import path

For ordinary commercial imports — the form your customs broker (or your IOR) will file for ~90% of shipments.

BC 2.0

Import Declaration (PIB)

The standard Indonesian import declaration. Roughly 90% of all imports clear under BC 2.0 — this is what almost every importer files.

Bonded zone path

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.

BC 1.6

Notification for Goods Entry to Bonded Logistics Center (PLB)

Used when imported goods are deposited in a Bonded Logistics Center (PLB) for storage, repackaging, or value-added handling before final clearance.

BC 2.3

Notification for Goods Entry to Bonded Storage Facility (TPB)

Used when imported raw materials enter a Bonded Storage Facility (TPB / Kawasan Berikat) for export-oriented manufacturing.

BC 2.5

Notification for Goods Release from Bonded Storage Facility (TPB)

The counterpart to BC 2.3. Used when goods produced or stored in a Bonded Storage Facility (Kawasan Berikat) exit into the Indonesian domestic market.

BC 2.8

Import Declaration from Bonded Logistics Center (PLB)

The counterpart to BC 1.6. Filed when goods stored in a Bonded Logistics Center (PLB) are released into the Indonesian domestic market and become subject to duty.

Free Trade Zone path (Batam / Bintan / Karimun)

Apply only when shipping into or within Indonesia's three FTZs. Goods enter duty-free; duty triggers on release to mainland Indonesia.

FTZ01 — Entry from Outside Indonesia

Free Trade Zone — Entry from Outside Customs Territory

Filed when imported goods enter a Free Trade Zone (Batam, Bintan, Karimun) from a foreign country — duty- and tax-free at this stage.

FTZ01 — Release to Indonesian Mainland

Free Trade Zone — Release to Other Customs Area (TLDDP)

Filed when goods stored in a Free Trade Zone are shipped to the Indonesian mainland — import duty and tax become payable here.

Special Economic Zone path (KEK)

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.

KEK — Entry from Outside Indonesia

Special Economic Zone — Entry from Outside Customs Territory

Filed when imported goods enter a Special Economic Zone (KEK) directly from a foreign country — duty- and tax-free with extended fiscal incentives.

KEK — Release to Indonesian Mainland

Special Economic Zone — Release to Domestic Market

Filed when goods produced or stored in a Special Economic Zone are shipped to the Indonesian domestic market — fiscal benefits end here.

Not sure which path applies to your shipment?

As your IOR, Kickrate decides the customs route, files the CEISA forms, and settles duty — you just receive the shipment.

Talk to us →