About this calculator
The price you pay a foreign supplier is only part of the cost of imported goods. When the cargo arrives, the importer pays import duty and import taxes (PDRI), then port charges, the customs broker and trucking. All of that, divided by the number of units, is the landed cost: the figure your selling price should be based on, not the invoice price.
This calculator follows the order of the Indonesian import declaration (PIB). First, the customs value is the CIF value (goods + freight + insurance) multiplied by the weekly tax exchange rate (kurs pajak) set by the Minister of Finance. If your invoice is FOB or CFR, freight and insurance are added first. Second, import duty = customs value × the duty rate for the HS code (MFN, or an FTA preferential rate when you hold a certificate of origin), plus any additional duties such as anti-dumping or safeguard duty. Third, the import value = customs value + duties, which is the base for VAT (PPN), luxury-goods sales tax (PPnBM) and income tax article 22 (PPh 22) on imports.
Every rate can be edited, because rates depend on the HS code, the importer's status and the rules in force. VAT offers 11% and 12% presets; PPh 22 offers 2.5% (importers with an API number), 7.5% (without API) and 10% (certain consumer goods). The result also separates the taxes that are usually creditable — import VAT for a VAT-registered company and PPh 22 as an income tax credit — so you see both the cash you must prepare and the net cost per unit. The latest tax exchange rate from the Ministry of Finance is filled in automatically when available, and you can always override it.
Worked example
An import invoiced at FOB USD 10,000, freight USD 800, insurance USD 54, an example tax rate of Rp16,000, duty 10%, VAT 11%, PPh 22 2.5% (with API), local costs Rp5,000,000, 500 units:
- Customs value: (10,000 + 800 + 54) × 16,000 = Rp173,664,000
- Import duty 10% = Rp17,366,400 → import value Rp191,030,400
- VAT 11% = Rp21,013,344; PPh 22 2.5% = Rp4,775,760 → import taxes Rp25,789,104
- Total levies: Rp43,155,504; total cash: 173,664,000 + 43,155,504 + 5,000,000 = Rp221,819,504
- After crediting VAT and PPh 22: Rp196,030,400, or Rp392,060.80 per unit
The exchange rate in the example is illustrative; the calculator uses the latest tax rate when available.
How to use it
Enter the goods value
Enter the invoice value, currency and Incoterms basis (FOB, CFR or CIF). Add freight and insurance when they are not included.
Check the tax rate
The current week's tax exchange rate is filled in when available; change it if your declaration date falls in another period.
Set the rates
Enter the duty rate for your HS code, then pick or type the VAT, luxury tax and PPh 22 rates that apply to you.
Add local costs and units
Enter terminal handling, broker fee, trucking and other costs in rupiah, plus the number of units to see the cost per unit.