To calculate import duty in Indonesia, you add freight and insurance to the goods value to get the CIF figure, multiply by the duty rate (BM) for the goods’ HS code, then apply 11% PPN (VAT) and PPh (income tax, 2.5% with an API importer number, 7.5% without) on the CIF-plus-duty base. Three worked examples are below.
The numbers here are illustrative samples for typical Bali shipments, calculated as of June 2026. They are meant to show the method, not to quote your exact bill. Real charges depend on the HS code classification, the customs exchange rate (kurs) set weekly by the Ministry of Finance, and the final ruling by Bea Cukai (Indonesian Customs). Always treat a worked figure as an estimate until customs issues the actual assessment.
How is import duty actually calculated in Indonesia?
Indonesia stacks three government charges on most commercial imports. They are applied in order, and each later charge is calculated on a base that already includes the earlier ones.
- Bea Masuk (BM) — import duty. A percentage tied to the goods’ HS (tariff) code. Common rates run 0%, 5%, 10%, 15%, or higher. It is charged on the CIF value.
- PPN — value-added tax. 11% as of June 2026, charged on CIF plus duty.
- PPh Pasal 22 — prepaid income tax. 2.5% if you hold an API (Angka Pengenal Importir) importer identification number, 7.5% if you do not. Charged on the same CIF-plus-duty base as PPN.
CIF means Cost, Insurance, and Freight: the price you paid for the goods, plus the cost to insure them, plus the cost to ship them to Indonesia. Customs converts foreign-currency invoices to IDR using the weekly customs exchange rate, not the rate your bank gives you.
| Charge | Rate (June 2026) | Calculated on |
|---|---|---|
| Bea Masuk (duty) | Varies by HS code (e.g. 0–15%) | CIF value |
| PPN (VAT) | 11% | CIF + duty |
| PPh Pasal 22 (with API) | 2.5% | CIF + duty |
| PPh Pasal 22 (without API) | 7.5% | CIF + duty |
For all three examples below, we use an assumed customs rate of IDR 16,300 per USD 1 (a round working figure for June 2026; the actual weekly kurs will differ). We assume the importer holds an API, so PPh is 2.5%.
Example 1: a USD 4,000 furniture shipment for a Bali villa
A Canggu villa owner imports teak-and-rattan furniture from a supplier abroad. The goods invoice is USD 4,000, ocean freight to Benoa is USD 600, and insurance is USD 80. Assume a furniture duty rate of 10%.
Step 1 — build the CIF value.
USD 4,000 + 600 + 80 = USD 4,680.
At IDR 16,300, CIF = IDR 76,284,000.
Step 2 — duty (10%).
10% of 76,284,000 = IDR 7,628,400.
Step 3 — taxable base for PPN and PPh.
CIF + duty = 76,284,000 + 7,628,400 = IDR 83,912,400.
Step 4 — PPN (11%) and PPh (2.5%).
PPN: 11% of 83,912,400 = IDR 9,230,364.
PPh: 2.5% of 83,912,400 = IDR 2,097,810.
| Line | Amount (IDR) |
|---|---|
| CIF value | 76,284,000 |
| Duty (BM 10%) | 7,628,400 |
| PPN (11%) | 9,230,364 |
| PPh Pasal 22 (2.5%) | 2,097,810 |
| Total customs charges | 18,956,574 |
The villa owner pays roughly IDR 18.96 million (about USD 1,163) in combined duty and taxes on top of the landed CIF cost. That is close to 25% of the CIF value before any handling, storage, or brokerage fees.
Example 2: a USD 1,200 surf-equipment shipment for a Bali shop
A surf retailer in Seminyak imports boards and accessories worth USD 1,200, with USD 250 freight and USD 30 insurance. Sporting-goods duty here is assumed at 15%.
Step 1 — CIF.
USD 1,200 + 250 + 30 = USD 1,480 = IDR 24,124,000.
Step 2 — duty (15%).
15% of 24,124,000 = IDR 3,618,600.
Step 3 — base.
24,124,000 + 3,618,600 = IDR 27,742,600.
Step 4 — PPN and PPh.
PPN: 11% of 27,742,600 = IDR 3,051,686.
PPh: 2.5% of 27,742,600 = IDR 693,565.
| Line | Amount (IDR) |
|---|---|
| CIF value | 24,124,000 |
| Duty (BM 15%) | 3,618,600 |
| PPN (11%) | 3,051,686 |
| PPh Pasal 22 (2.5%) | 693,565 |
| Total customs charges | 7,363,851 |
Combined charges come to about IDR 7.36 million (around USD 452). Note that a higher duty rate (15% vs 10%) pushes a larger share of cost into tax, because PPN and PPh are both calculated on the inflated CIF-plus-duty base.
Example 3: a USD 800 electronics shipment with no API
A small Ubud cafe imports a coffee-roasting controller and parts worth USD 800, freight USD 120, insurance USD 20. Assume a 5% duty rate. This importer does not hold an API, so PPh is 7.5%.
Step 1 — CIF.
USD 800 + 120 + 20 = USD 940 = IDR 15,322,000.
Step 2 — duty (5%).
5% of 15,322,000 = IDR 766,100.
Step 3 — base.
15,322,000 + 766,100 = IDR 16,088,100.
Step 4 — PPN (11%) and PPh (7.5%).
PPN: 11% of 16,088,100 = IDR 1,769,691.
PPh: 7.5% of 16,088,100 = IDR 1,206,608.
| Line | Amount (IDR) |
|---|---|
| CIF value | 15,322,000 |
| Duty (BM 5%) | 766,100 |
| PPN (11%) | 1,769,691 |
| PPh Pasal 22 (7.5%) | 1,206,608 |
| Total customs charges | 3,742,399 |
Total charges land at about IDR 3.74 million (roughly USD 230). The missing API number triples the PPh rate from 2.5% to 7.5% — on this small shipment that alone adds about IDR 805,000.
What can change your real bill?
Worked examples are a starting point, not a quote. Several variables move the final number:
- HS code classification. The duty rate hinges entirely on which tariff line customs assigns. A product you call “furniture” and customs calls something else can carry a different rate.
- The weekly customs exchange rate. The kurs is set every week by the Ministry of Finance and is not your bank’s rate. A swing in the IDR-USD rate moves every line above.
- Lartas and restrictions. Some goods need permits, SNI certification, or other clearances before release; these add cost and time, not reflected here.
- The de minimis threshold. Low-value consignments below USD 3 (FOB) per shipment are generally exempt from duty as of June 2026, though PPN may still apply. Most commercial shipments sit well above this.
- Handling, storage, and brokerage. Port handling, demurrage if cargo sits too long, and customs brokerage fees are separate from the three government charges shown.
These figures are samples calculated as of June 2026 to demonstrate the method. We are an independent customs clearance and freight brokerage service; we are not a government office, and the final duty, tax, and classification ruling always rests with Bea Cukai. If you want a calculation run against your real invoice, HS code, and the current week’s kurs, send us the commercial invoice and packing list and we will work it through with you.