Imported goods into Indonesia are generally subject to several types of taxes:
- Import Duty (Bea Masuk): Based on the CIF value and the product’s HS Code.
- Value Added Tax (VAT/PPN): Currently set at 11% for most imported goods.
- Income Tax (PPh 22): Withheld during import; varies depending on the importer’s NPWP status.
Example Calculation:
| Item | Value (USD) |
|---|
| CIF Value | 10,000 |
| Import Duty (5%) | 500 |
| VAT (11%) | 1,155 |
| Total Tax Payable | 1,655 |
Most export transactions from Indonesia are subject to 0% VAT (PPN 0%), promoting global competitiveness. Certain commodities, like minerals, may be subject to export duties.
- VAT refunds for exporters
- Export documentation and tax compliance
- Special facilities such as KITE and Bonded Zones (Gudang Berikat)
HS Code & Tariff Classification
Accurate HS Code classification ensures correct tax calculation and customs compliance. Usaha Express Indonesia assists businesses in determining proper tariff codes.
| Product | HS Code | Import Duty | VAT |
|---|
| Laptop | 8471.30.10 | 0% | 11% |
| Garments | 6203.42.00 | 15% | 11% |
| Plastic Toys | 9503.00.90 | 10% | 11% |
Need Professional Assistance?
Our specialists at Usaha Express Indonesia provide expert consulting on import/export taxes, customs, and compliance requirements.