HS 0904Food & Beverage · Indonesia

Black Pepper - HS 0904 classification, duty and landed cost - Import into Indonesia

Duty and tax snapshot for importing food & beverage (HS 0904) into Indonesia. Typical MFN duty ~0%, PPN 11% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

PPN

11%

Total taxes / CIF

13.5%

Worked landed-cost example

USD 30,000 FOB parcel of food & beverage (HS 0904) shipped to Indonesia.

FOB valueUSD 30,000

Origin chargesUSD 450

FreightUSD 2,400

InsuranceUSD 150

CIFUSD 33,000

Import duty @ 0%USD 0

PPh 22 (2.5% API)USD 825

PPN @ 11%USD 3,630

Destination inlandUSD 600

Landed cost ≈ USD 38,055

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
0904.11	Pepper of Piper, neither crushed nor ground

Indonesia duty regime

MFN tariff (BTKI) plus preferential rates under RCEP, ASEAN AFTA, ASEAN-China, ASEAN-Korea, ASEAN-Japan, ASEAN-Australia/NZ, IA-CEPA and IK-CEPA.

Customs notes

· BTKI: 8-digit HS code (HS 6 + 2 national digits).
· CEISA is the electronic customs clearance system.
· API (Angka Pengenal Importir) - general (API-U) or producer (API-P) importer ID number required for most imports.
· LARTAS regulated items need pre-shipment inspection or ministry permits (BPOM for food/pharma, SNI for regulated goods).

Frequently asked questions

What is the typical import duty on food & beverage (HS 0904) into Indonesia?

Indonesia applies an MFN duty of about 0% on HS chapter 0904 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (MFN tariff (BTKI) plus preferential rates under RCEP, ASEAN AFTA, ASEAN-China, ASEAN-Korea, ASEAN-Japan, ASEAN-Australia/NZ, IA-CEPA and IK-CEPA) may reduce this to 0% for qualifying origins.

How is PPN calculated on imports of food & beverage in Indonesia?

Indonesia charges PPN at 11% on the CIF value plus duty. PPN 11% + PPh 22 on CIF + duty

What is the landed cost of a USD 30,000 FOB shipment of food & beverage into Indonesia?

On a USD 30,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 33,000. Applying 0% duty and 11% PPN brings total taxes to about USD 4,455 (~13.5% of CIF). Landed at buyer's warehouse ≈ USD 38,055.

Which HS code should I use for food & beverage in Indonesia?

Start with the 6-digit international HS heading - for example 0904.11 (Pepper of Piper, neither crushed nor ground). Indonesia customs then requires the full national code (8- to 10-digit national tariff line). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping food & beverage to Indonesia?

Most importers into Indonesia prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and PPN to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does Indonesia customs need to clear HS 0904?

BTKI: 8-digit HS code (HS 6 + 2 national digits). Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.