Indonesian imports pay a three-layer stack: import duty (0–50% by product), 11% VAT (PPN), and a 2.5–10% income tax prepayment (PPh 22). Add the world's lowest de minimis — just USD 3 — and Indonesia is one of the most heavily taxed import destinations in Asia. Here's the full breakdown with the formula.
0–50%
Import duty
by HS code, on CIF
11%
VAT (PPN)
on CIF + duty
2.5–10%
PPh 22
income tax at border
USD 3
De minimis
lowest in the world
Indonesia Import Tax Calculator
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The Indonesian Import Tax Formula
1. Customs value (Nilai Pabean) = CIF: goods price + international freight + insurance
2. Import duty (Bea Masuk) = CIF × duty rate (0–50%, from the BTKI tariff book)
3. VAT / PPN = (CIF + duty) × 11%
4. Income tax / PPh 22 = (CIF + duty) × 2.5% (with API licence) or 7.5–10% (without)
5. Luxury goods: PPnBM of 10–125% on top (cars, yachts, high-end electronics)
Worked example: USD 10,000 of cosmetics (12% duty, with API)
CIF value
$10,000.00
Import duty (12%)
$1,200.00
PPN 11% on (CIF + duty)
$1,232.00
PPh 22 at 2.5% on (CIF + duty)
$280.00
Total import taxes
$2,712.00
Effective tax rate on CIF
27.1%
PPh 22 is creditable against year-end corporate income tax for registered businesses — the true sunk cost is duty + PPN (if not VAT-registered in Indonesia).
Indonesia Import Duty Rates by Product (2026)
Typical MFN ranges from the BTKI tariff schedule. ASEAN-origin goods often qualify for 0% under ATIGA.
Product
Duty
PPN
PPh 22
Notes
Smartphones & laptops
0–10%
11%
2.5–10%
Local content (TKDN) rules for phones
Clothing & textiles
15–25%
11%
2.5–10%
Higher rates protect local industry
Footwear
25–30%
11%
2.5–10%
Among the highest MFN rates
Cosmetics
10–15%
11%
2.5–10%
BPOM registration mandatory
Food & beverages
5–20%
11%
2.5–10%
BPOM + halal certification
Furniture
10–20%
11%
2.5–10%
Machinery (industrial)
0–5%
11%
2.5–10%
Capital goods often reduced/exempt
Passenger cars
up to 50%
11%
10%
+ luxury tax (PPnBM) up to 125%
Ranges are indicative for 2026. The binding rate depends on the 8-digit BTKI code — verify with the calculator above or the official INSW portal.
E-commerce parcels: special protective rates
To protect local industry, Indonesia applies elevated flat rates on cross-border e-commerce for sensitive categories regardless of the normal MFN rate: bags 15–20%, footwear 25–30%, textile products 15–25% — plus PPN and PPh on top. The standard simplified rate for other goods above USD 3 is 7.5% duty + 11% PPN, collected by the courier at delivery.