HS Code (Harmonized System Code)
The HS code is the World Customs Organization's goods classification system, harmonised internationally to 6 digits and revised periodically. Indonesia uses 8 digits in BTKI 2022, which follows the ASEAN AHTN. The code sets the import duty rate, certain PPh 22 treatment, import and export restrictions (lartas) and FTA preference rules. Misclassification can lead to underpayment, penalties or held goods, so read the tariff headings carefully or ask a licensed customs broker.
Related terms
- BTKI (Indonesian Customs Tariff Book)
BTKI is the Indonesian Customs Tariff Book, the official list of 8-digit tariff lines with their general import duty rates.
- Import Duty
Import duty is the state levy on imported goods, calculated as the BTKI 2022 rate times the customs value.
- Import Declaration (PIB, BC 2.0)
The PIB is the customs declaration for goods imported for domestic use, form code BC 2.0.
- Export Declaration (PEB, BC 3.0)
The PEB is the customs export declaration, form code BC 3.0, governed among others by PMK No.
- Certificate of Origin (COO)
A certificate of origin states the country where goods originate.