HS 3904Plastics & Rubber · Indonesia

PVC (Suspension Grade) - HS 3904 classification, duty and landed cost - Import into Indonesia

Duty and tax snapshot for importing plastics & rubber (HS 3904) into Indonesia. Typical MFN duty ~6%, 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

20.2%

Worked landed-cost example

USD 45,000 FOB parcel of plastics & rubber (HS 3904) shipped to Indonesia.

FOB valueUSD 45,000

Origin chargesUSD 675

FreightUSD 3,600

InsuranceUSD 225

CIFUSD 49,500

Import duty @ 6%USD 2,970

PPh 22 (2.5% API)USD 1,238

PPN @ 11%USD 5,772

Destination inlandUSD 900

Landed cost ≈ USD 60,379

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

Sample HS codes

Code	Description
3904.10	Polyvinyl chloride, not mixed with any subs.
3901.90	Polymers of ethylene, other

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 plastics & rubber (HS 3904) into Indonesia?

Indonesia applies an MFN duty of about 6% on HS chapter 3904 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 plastics & rubber 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 45,000 FOB shipment of plastics & rubber into Indonesia?

On a USD 45,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 49,500. Applying 6% duty and 11% PPN brings total taxes to about USD 9,979 (~20.2% of CIF). Landed at buyer's warehouse ≈ USD 60,379.

Which HS code should I use for plastics & rubber in Indonesia?

Start with the 6-digit international HS heading - for example 3904.10 (Polyvinyl chloride, not mixed with any subs.). 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 plastics & rubber 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 3904?

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.