Indonesia Import Duty & VAT Calculator

How import taxes work in Indonesia

Three charges typically apply: import duty, VAT (PPN), and a PPh Article 22 income-tax prepayment.

Customs value (the duty base)

Duty is charged on the CIF customs value — the price of the goods plus transport and insurance to the Indonesian port. On FOB or EXW terms, add the international freight and insurance to reach it.

Import duty

Rates vary by HS code. Apparel is high (often 15%–25%, sometimes a specific per-piece amount); ITA electronics are 0%, though other consumer electronics carry duty. A free-trade agreement — ATIGA (ASEAN), RCEP and others — can bring qualifying goods to 0% with valid proof of origin.

VAT (PPN) — charged on duty too

PPN is 11% (rising to 12% on luxury goods), charged on the customs value + import duty. Because the duty is already in the base, you effectively pay VAT on the duty as well.

PPh Article 22 — the income-tax prepayment

Importers also pay PPh 22, a prepayment of income tax on the import value: 2.5% for holders of an API import licence, 7.5% without one. It's creditable against your income tax, so it isn't a final cost — but you front it at the border, so the calculator shows it as a line (at the 2.5% API rate).

The de minimis (US$3)

The duty-free threshold is just US$3 (FOB) per shipment (cut from US$75 back in 2020) — but PPN (11%) still applies even below US$3. Goods from US$3 to US$1,500 carry a flat 7.5% import duty (with product carve-outs: books 0%; cosmetics, steel and watches 15%; bags, textiles, footwear and bicycles 25%) plus 11% PPN; above US$1,500 a full declaration with the standard HS-code duty + PPN applies.

Other charges

A customs broker (PPJK) is typically used — a private cost entered here as an estimate.

Incoterms: what your supplier price already includes

The Incoterm decides what's already inside the supplier's price, and therefore what you add to reach the CIF customs value.

EXW (Ex Works). Goods only — add origin handling, export clearance, foreign inland freight, international freight and insurance to Indonesia.

FOB / FCA. The supplier has cleared and loaded the goods at origin; you add international freight and insurance to reach the customs value.

CFR / CPT. International carriage is in the price; you still add insurance.

CIF / CIP. Freight and insurance to Indonesia are both included — that figure is essentially your customs value.

DAP / DDP. Under DDP the seller has handled the Indonesian taxes. Under DAP they deliver but you still owe duty, PPN and PPh 22.

The Indonesia-specific point

Indonesia's customs value is CIF, so freight and insurance are in the duty base; PPN builds on customs value + duty, and PPh 22 rides alongside as a creditable prepayment. Pick the Incoterm that matches your invoice and set duty to 0% if you hold valid FTA origin.

Worked example: Rp 10,000,000 shipment

Take a consignment of Rp 10,000,000 of general goods, bought FOB, with Rp 1,200,000 of freight and Rp 100,000 of insurance. Assume 10% duty, 11% PPN, and 2.5% PPh 22.

Line item	Basis	Amount (IDR)
Goods (FOB)	supplier price	10,000,000
International freight		1,200,000
Insurance		100,000
Customs value (CIF)	goods + freight + insurance	11,300,000
Duty @ 10%	10% of customs value	1,130,000
PPN base	customs value + duty	12,430,000
PPN @ 11%	11% of the base	1,367,300
PPh 22 @ 2.5%	2.5% of the customs value	282,500

The customs value is Rp 11,300,000. Duty of Rp 1,130,000 sits on it; PPN is charged on Rp 12,430,000 (customs value + duty), giving Rp 1,367,300; and PPh 22 adds Rp 282,500.

10,000,000 + 1,200,000 + 100,000 + 1,130,000 + 1,367,300 + 282,500 = Rp 14,079,800.

The taxes together add about Rp 2,779,800 on Rp 10,000,000 of goods — roughly 28%. The PPh 22 portion is creditable against income tax for registered importers, so the lasting cost is lower.