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Indonesia Import Duty & Tax: How It Is Calculated

Indonesia charges three things on almost every commercial import, all on the CIF value: import duty (by HS code), VAT at 11%, and income tax article 22 (PPh 22). The duty rate can be 0% under a free-trade agreement or the Masterlist scheme. This page explains each, with a calculator, from a customs broker (PPJK) that files these entries every day at Tanjung Priok and Soekarno-Hatta.

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The Three Charges

1. Import duty (Bea Masuk)

Ad valorem rate set per HS code in the Indonesian tariff book (BTKI). Check the exact rate on INSW (insw.go.id) — rates range from 0% for many machinery lines to high rates for finished consumer goods, plus anti-dumping/safeguard duties on some steel and textile lines.

2. VAT (PPN) 11%

Charged on the import value after duty: (CIF + duty) × 11%. Registered taxpayers can credit it as input VAT.

3. Income tax art. 22 (PPh 22)

Prepaid income tax at import: 2.5% of (CIF + duty) if the importer holds an import licence (API/NIB), 7.5% if not. Some goods carry different PPh 22 rates.

Luxury goods (PPnBM)

Certain goods (cars, some appliances) attract an additional luxury-goods sales tax; checked per HS.

Indonesia Import Duty & Tax Calculator

Government charges only (VAT 11%). Excludes freight, handling and brokerage. Indicative. Ask for a firm quote →

How to Pay 0% Duty Legally

Licences That Stop Cargo at the Port (LARTAS)

Duty is only half the story. Many goods are restricted (LARTAS) and need a permit before shipment: SNI (product standard), SDPPI (radio/telecom type approval), BPOM (food, cosmetics, supplements), Ministry of Health AKL (medical devices), quarantine (plants, animals, wood packaging ISPM-15), and import approvals (PI) for steel, used machinery, textiles and more. See import regulations and Importer of Record if you have no Indonesian entity.

Customs Brokerage Fees (from our app)

Our clearance (CCL) fees are published in the IndoExpress app; the figures below are quoted verbatim. They exclude duty/taxes, port charges, storage and trucking.

ServiceThresholdFeeUnit
AIR FREIGHT – Basic≤ 500 kg (per AWB)Rp 1.879.500per AWB
AIR FREIGHT – Heavy> 500 kg (per AWB)Rp 1.879.500 + Rp 3.222/kgper AWB + /kg di atas 500kg
LCL OCEAN – Basic≤ 3 W/M (per B/L)Rp 984.500per B/L
LCL OCEAN – Standard> 3 W/M (per B/L)Rp 984.500 + Rp 232.700/W/Mper B/L + /W/M di atas 3 W/M
FCL 20ftPer container 20ftRp 2.148.000per box
FCL 40ft / 40HCPer container 40ft atau 40HCRp 2.327.000per box
RED LANE SurchargeJika terkena jalur merah+ Rp 1.790.000per AWB/BL/box
RUSH ProcessingUrgent < 24 jam+ Rp 1.879.500per AWB/BL/box
UNDERNAME (opsional)Jika pinjam izin impor (API/NIB)Rp 2.864.000per shipment
Dokumen TambahanPer dokumen extraRp 358.000 – Rp 716.000per dokumen

Worked Example

Goods CIF IDR 100,000,000, duty 5%, importer has API: duty IDR 5,000,000; VAT 11% of 105,000,000 = IDR 11,550,000; PPh 22 at 2.5% = IDR 2,625,000; total government charges IDR 19,175,000. With Form E at 0% duty, the total falls to IDR 13,500,000. Use the calculator above for your own numbers.

Freight to Jakarta (from our app)

Door-to-door import rates published in the IndoExpress app, quoted verbatim. Rates are locked at booking; quotes valid 7 days. Min. 100 kg/AWB for air. Excludes duty, VAT, PPh 22 and brokerage.

AsalUdara (per kg)Laut LCL (per W/M)Laut FCL 20ft
Singapore (SIN)USD 5.7 / kg
3-5 HK
USD 260 / W/M
10-15 HK
USD 1,750 / container
8-13 HK
Shanghai (PVG/SHA)USD 7.4 / kg
4-6 HK
USD 280 / W/M
14-22 HK
USD 2,200 / container
12-19 HK
Shenzhen (SZX)USD 7.1 / kg
4-6 HK
USD 270 / W/M
14-22 HK
USD 2,100 / container
12-19 HK
Seoul/Incheon (ICN)USD 9.4 / kg
4-7 HK
USD 410 / W/M
14-21 HK
USD 3,350 / container
12-18 HK
Tokyo/Narita (NRT)USD 12.4 / kg
4-7 HK
USD 440 / W/M
14-21 HK
USD 3,600 / container
12-18 HK
Mumbai/Nhava Sheva (BOM)USD 11.6 / kg
5-8 HK
USD 350 / W/M
18-27 HK
USD 3,150 / container
16-24 HK
Dubai/Jebel Ali (DXB)USD 13.8 / kg
6-9 HK
USD 430 / W/M
21-30 HK
USD 3,650 / container
18-27 HK
Rotterdam/AmsterdamUSD 19.8 / kg
6-9 HK
USD 675 / W/M
35-48 HK
USD 5,950 / container
30-42 HK
Hamburg (HAM)USD 19.8 / kg
6-9 HK
USD 680 / W/M
35-48 HK
USD 6,050 / container
30-42 HK
Los Angeles (LAX/LGB)USD 21.5 / kg
6-10 HK
USD 660 / W/M
30-45 HK
USD 5,850 / container
27-40 HK
Sydney (SYD)USD 13.5 / kg
5-8 HK
USD 425 / W/M
14-24 HK
USD 3,450 / container
12-20 HK

Incl. origin pickup ≤20km + last-mile Jakarta. Excl. CCL/PIB, duty & taxes. Excl. storage/gudang bandara-pelabuhan bila terjadi keterlambatan. All 70 origins: rate tables · instant estimate: open the app.

FAQ

What is the import tax rate in Indonesia?
There is no single rate. Duty depends on the HS code (0% to high rates), VAT is 11%, and income tax article 22 is 2.5% (with import licence) or 7.5% (without), all calculated on the CIF value plus duty.
Is customs clearance in Indonesia slow?
With complete documents and no LARTAS issue, clearance at Tanjung Priok or Soekarno-Hatta typically takes 1–3 working days after arrival (green/yellow lane). Red-lane physical inspection and missing permits are what cause delays.
Can I import to Indonesia without a local company?
Yes, through an Importer of Record (undername) arrangement: the goods are declared under our licensed importer entity with a formal contract and a valid tax invoice. See our IOR service.
How do I find the HS code and duty rate?
Use INSW (insw.go.id) — search by description, read the BTKI rate and the LARTAS flags. Send us the product details and we will confirm the classification before you ship.
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Related: Customs Broker Indonesia · Customs Clearance Indonesia · Importer of Record · DDP Shipping to Indonesia · Import Regulations.