Import Duty
Import duty is the state levy on imported goods, calculated as the BTKI 2022 rate times the customs value. Illustration: a customs value of Rp160,000,000 at a 10% rate gives duty of Rp16,000,000, making the import value Rp176,000,000, which is the base for VAT and PPh 22. FTA preferential rates can be lower with a valid certificate of origin. These figures are estimates only; check the official BTKI rate and latest regulations for your tariff line.
Related terms
- Customs Value
Customs value is the value of imported goods on which import duty is calculated.
- 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.
- 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.
- Import VAT (PPN Impor)
Import VAT is value added tax on imported taxable goods, collected by customs together with import duty.
- Import Income Tax Prepayment (PPh 22 Impor)
PPh Article 22 on imports is an income tax prepayment collected at import and calculated on the import value.