Import duty is the cost most buyers forget to budget for. Your supplier quotes FOB, you pay for the goods, and then the customs bill arrives with three extra charges on top. This guide goes through each one and shows, with a worked example, how the ACFTA agreement can wipe out the biggest of them.
You pick a supplier, compare FOB prices, and place the order. A few weeks later the broker’s invoice lands and it looks wrong. It is not wrong — FOB only covers the goods at the port. Once your container reaches Indonesia, customs adds import duty, VAT, and advance income tax on top.
Below we use the same numbers a broker would use, so you can estimate the real cost before you buy.
What Is Import Duty and Why Does the HS Code Matter?
Import duty (Bea Masuk) is a percentage of the CIF value — the goods (FOB), plus freight, plus insurance. Customs charges it when your shipment enters Indonesia.
How much you pay depends on the HS code, the 8-to-10 digit number customs uses to classify every product. Under the standard MFN rate, most consumer goods fall in the 5% to 15% range, though some protected categories (certain textiles, some electronics) run higher.
Don’t guess your HS code. Ask your broker to confirm it before you order. A wrong classification can mean a higher rate, and if customs decides the mistake was deliberate, a penalty.
ACFTA: The Free-Trade Agreement That Cuts Your Tariff
ACFTA (ASEAN-China Free Trade Area) lets Chinese goods into Indonesia at a reduced rate, and for many consumer products that rate is 0%.
The catch: you have to ask for it. Your supplier must include a Certificate of Origin (Form E) with the shipping documents, and your broker files it together with the import declaration (PIB). No Form E, no discount.
On a big order this matters. 0% instead of 10% on a 100 million rupiah shipment is a ten million rupiah saving — often more than the freight bill itself.
Not every product qualifies, so check with your broker before you order: whether your items are ACFTA-eligible and which documents the exporter must prepare.
The Three Taxes You Pay on Every Import
Every commercial import into Indonesia pays three charges, all collected by customs at the same time:
- Import Duty (Bea Masuk): 0–15% for most consumer goods, and 0% for many under ACFTA with Form E.
- PPN (VAT): the import VAT. The nominal rate went to 12% in 2025, but ordinary goods are still charged an effective 11%, calculated on the CIF value plus duty.
- PPh 22 (Advance Income Tax): an income tax prepayment collected at import. 2.5% of the import value with an importer licence (API), 7.5% without one.
Your own rates depend on your licence status and the goods, and they do change. The customs assessment for your shipment is the only place to see the current figures.
Worked Example: What Does One Shipment Actually Cost?
Let’s run one example end to end. Say you import a container of toys and household goods:
- FOB value: Rp 90.000.000
- Ocean freight + insurance: Rp 10.000.000
- CIF value: Rp 100.000.000
With an ACFTA Form E (import duty 0%):
- Import duty = 0% × Rp 100.000.000 = Rp 0
- PPN (VAT) = 11% × (Rp 100.000.000 + Rp 0) = Rp 11.000.000
- PPh 22 = 2,5% × (Rp 100.000.000 + Rp 0) = Rp 2.500.000 (importer with API)
Total tax: Rp 13.500.000, or 13,5% of the CIF value.
Now the same container without ACFTA, at a 10% MFN duty rate:
- Import duty = 10% × Rp 100.000.000 = Rp 10.000.000
- PPN = 11% × (Rp 100.000.000 + Rp 10.000.000) = Rp 12.100.000
- PPh 22 = 2,5% × Rp 110.000.000 = Rp 2.750.000
Total tax: Rp 24.850.000. Nearly double, and the only difference is one piece of paper.
Practical Clearance Tips for Indonesian Buyers
1. Use a licensed customs broker (PPJK)
A licensed broker prepares the import declaration (PIB), files it through the national single window, and handles the assessment. Don’t let the exporter work out your Indonesian taxes for you — they don’t know your licence status or the current rates.
2. Get the HS code confirmed before you order
Send your product list to the broker before ordering. A correct HS classification protects you from an unexpected tariff, or a customs inspection that sits on your goods for weeks.
3. Ask your supplier for a Form E at the time of booking
Request the Form E when you place the order, not after shipment. Missing paperwork is the most common reason buyers lose the zero-tariff rate.
4. Keep three documents ready for every shipment
The commercial invoice, packing list, and bill of lading (or airway bill). Your broker needs all three, plus the Form E, before the PIB can be filed.
Frequently Asked Questions
Who pays the import duty — the buyer or the seller?
The buyer, as the importer of record. A seller’s price is usually quoted FOB or EXW, which ends at the port or factory gate; everything after that is yours, including the customs charges.
Is ACFTA automatically applied to my shipment?
No. You claim it by submitting the Form E with the import declaration. If the Form E is missing, customs applies the standard MFN rate, which can be much higher.
Can KitaToko help me estimate the total landed cost?
Yes. Every product on KitaToko shows its FOB and EXW price in IDR. Send your list to us on WhatsApp and we’ll give you a written quotation — then take that to your broker to calculate the exact taxes for your shipment.
Get Your FOB & EXW Quote Today
Ready to price your next order? Send your product list to KitaToko on WhatsApp and we’ll reply with a written FOB / EXW quote in Rupiah. We ship from China to Indonesia every week, and we’ll make sure the Form E is included in your paperwork so clearance goes smoothly.
WhatsApp: +86 189-2511-3615
Prefer to browse first? Explore the full catalog — every product already shows its FOB and EXW price.
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