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Import duty & taxes when importing into Indonesia
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 is applicable to alcohol and tobacco products at a rate of 275% on the sum of the CIF value and duty. Excise can also be applied per units of measure.
- STLG (Sales Tax on Luxury Goods) is applied 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. Note: DutyCalculator assumes unregistered importers.
Local Customs office and contacts
More information on import declaration procedures and import restrictions can be found at the Indonesian Customs website.