DutyCalculator Country guides
- Antigua and Barbuda
- Cayman Islands
- Costa Rica
- Dominican Republic
- El Salvador
- French Guiana
- Puerto Rico
- Saint Kitts and Nevis
- Saint Lucia
- Saint Martin
- Saint Vincent and the Grenadines
- Trinidad and Tobago
- Turks and Caicos
- United States
- Asia Pacific
- Bosnia and Herzegovina
- Canary Islands
- Czech Republic
- Isle of Man
- San Marino
- United Kingdom
- Middle East
- Customs Unions
- Free Trade Agreements
Import, export & carrier restrictions
- Carrier restrictions
- Endangered Species (CITES)
- Export Control Classification Number (ECCN)
- Greenhouse Gases (Kyoto Protocol)
- Ozone-Depleting Substances (Montreal Protocol)
- Restrictions on Counterfeit and Pirated Goods
- Restrictions on Cultural Property
- Restrictions on Fireworks
- Restrictions on Food, Plant, and Animal Products
- Restrictions on Instruments of Torture
- Restrictions on Medicines
- Restrictions on Rough Diamonds
- Restricted Party Screening
Import duty and taxes are due when importing goods into Indonesia whether by a private individual or a commercial entity. The valuation method is CIF (Cost, Insurance and Freight), which means that the import duty and taxes payable are calculated on the complete shipping value, which includes the cost of the imported goods, the cost of freight, and the cost of insurance. However, the duties of some products can be charged based on a unit of measure. In addition to duty, imports are also subject to sales tax, and in some cases to excise and STLG.
Duty rates in Indonesia vary from 0% to 40%, with the average duty rate at 10.89%. Some products can be imported free of duty (e.g. books, laptops, and other electronic products).
VAT is levied on imports at a standard rate of 10%, or at a reduced rate between 0% and 5% calculated on the sum of the CIF value and duty. However, sales tax can vary and be applicable based on units of measure.
Imports with a FOB value, i.e. product value, up to USD50 are exempt from duty. However, they are still subject to VAT, excise and STLG if applicable.
Other taxes and custom fees
- Excise applies to alcohol and tobacco products at a rate of 275% on the sum of the CIF value and duty. Excise can also be specific, i.e. based on units of mearsure.
- STLG (Sales Tax on Luxury Goods) applies to certain products at rates between 10% and 75% of the sum of the CIF value and duty.
- Income tax is charged at 2.5% for registered importers, and 7.5% for unregistered importers on the sum of the CIF value and duty. However, there is 100% surcharge if importers have no NPWP (tax ID number). Note: DutyCalculator assumes unregistered importers and no tax ID number, therefore applies an effective rate of 15%.
Local Customs office and contacts
More information on import declaration procedures and import restrictions can be found at the Indonesian Customs website.