How to Calculate Duties and Taxes on Imports to Indonesia

Indonesian parcels pay VAT from the first dollar, at an effective 11% (11/12 of the 12% rate). Duty is nil up to USD 3 FOB and 7.5% from there to USD 1,500, with higher rates of 15% and 25% and 5% income tax for bags, textiles, shoes, cosmetics, watches and some steel goods. Above USD 1,500, normal import rules apply.

• Valuation basis: other
• Tax base: Customs value plus import duty, using 11/12 of the 12% rate on parcels.
• PPN (VAT) standard rate: 12%. Nominal rate is 12%, but on parcels Customs applies 11/12 x 12%, which gives an effective 11%. The application to other goods was not read at source.
• Reduced rates: None listed

Not confirmed

• valuationBasis is 'other' because parcel thresholds are stated FOB. The general customs value basis for ordinary imports was not read, so the old guide's CIF is unconfirmed.
• 12% with 11/12 base read from the Bea Cukai FAQ for parcels. The general regulation (PMK 131/2024) was not read.
• Whether a 2026 rule replaced these parcel rules was not found in official pages. Bea Cukai's FAQ is undated.

Bea Cukai's parcel FAQ sets these bands, under Minister of Finance Regulation 96/2023 as amended by Regulation 4/2025, in force from 5 March 2025:

• Up to USD 3 FOB: no duty, no income tax, 11% VAT. Declared on a CN.
• Over USD 3 to USD 1,500: 7.5% duty, income tax excluded, 11% VAT. Declared on a CN.
• Books (49.01 to 49.04): 0% duty, income tax excluded. Science books are also VAT free.
• Cosmetics (33.03 to 33.07), iron or steel goods (Chapter 73), watches (91.01, 91.02): 15% duty, 5% income tax.
• Bags (42.02), textiles and garments (Chapters 61 to 63), footwear (Chapter 64), electric-motor bicycles and scooters (8711.60), non-motorised bicycles (87.12): 25% duty, 5% income tax.
• Over USD 1,500: MFN rates, on a PIBK for non-business recipients or a PIB for businesses.

The CN (consignment note) carries about 20 data items, including HS code, the recipient's NPWP or other ID number, and an IMEI for phones, tablets and laptops. The postal operator or courier acts as customs service provider and files, while the importer stays liable. Payment is due within 3 days of the billing date.

Bea Cukai runs customs. The Directorate General of Taxes runs PPN and income tax.

Parcel thresholds are stated in FOB. The FAQ doesn't show how customs value is built, so our examples take value as price plus shipping, an assumption you should check with your courier. Then value × duty rate = duty. (Value + duty) × 11% = VAT. Where income tax applies, we've assumed the same base of value plus duty.

For goods above USD 1,500 or ordinary imports, we didn't read the general rule, PMK 131/2024, so we don't state how the 12% applies there.

1. Check the FOB value and HS code. Our HS code classifier will suggest one.
2. Pick the band or commodity group above.
3. Calculate duty on the value, converted to rupiah.
4. Add VAT at 11% of value plus duty, and 5% income tax if the group has it.
5. Expect the courier to bill you, and check its fees on top. Our duty calculator can run the numbers.

A USD 2.50 phone case, at an illustrative USD 1 = IDR 16,500, with no duty or income tax.

A USD 40 backpack (42.02), plus USD 5 shipping.

A USD 100 mechanical keyboard, plus USD 10 shipping.

• Saying nothing is due under USD 3: the relief is for duty and income tax. VAT applies.
• Using a flat 12%: on parcels, Customs applies 11/12 of 12%, an effective 11%.
• Using 7.5% for clothes or shoes: those are in the 25% group.
• Leaving out the NPWP or ID number, or the IMEI: the CN can't be completed without the required data.

Under Regulation 96/2023, as amended, a foreign marketplace meeting the criteria must appoint a representative in Indonesia, and that representative answers for duty, excise, fines and import taxes. Without one, the recipient is the importer. A platform must enter a partnership once it reaches 1,000 transactions in a calendar year, with 10 days to comply, after which its parcels may not be processed and may be re-exported.

The Trade Ministry sets a minimum transaction value of FOB USD 100 per unit. Customs won't refuse a lower-value parcel itself, but refers it to the relevant ministry.

We found no official page confirming a 2026 rule has replaced these, and Bea Cukai's FAQ is undated. It's guidance, not tax advice.