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Tariff and Valuation


TARIFF

All goods imported for home use, except those exempted, are subject to import duty based on the Indonesian Customs Tariff. Rates of import duty, either specific or ad valorem, apply uniformly irrespective of the country of origin, except for goods eligible for the ASEAN Effective Preferential Tariff.

Tariff Classification

Since May 1, 2003  the Indonesian Customs Tariff has implanted a Tariff Schedule based on the Harmonized Commodity Description and Coding System (H.S.) 2002 version. It consists of rules for the interpretation of tariff schedule of 21 sectors, 97 chapters,1241 headings, and 5019 subheading and it is identified by a 6-digit-HS-code and a 3-digit-national-code as a national sub headings. Thus, Indonesian H.S. sub headings have the full nine digit code on the tariff line.

Ad valorem Tariff

The operative ad valorem tariff rates are currently ranging from 0 % to 170%. The highest tariff rate is generally imposed on  spirits sector. In addition, some of the imported goods are also subject to surcharge which are currently ranging from 10% to 75%.

Specific Tariff

A specific tariff is a specified amount per unit of weight, gauge other measurements of quantity: e.g. Rp 6,000.00 per kilogram under the matrix system.

Preferential tariff rates are the rates which are specifically applied to selected import of export goods from the ASEAN members countries accorded on a product-by-product basis and based on multilateral or bilateral basis negotiation.

VALUATION

The value concept for the purposes of assessment of customs duty is implemented based on the Customs value on the transaction value of the imported goods, which is the price actually paid or payable for the goods when sold for export to the Country of importation, with certain adjustments.

In cases where the Customs value cannot be determined using the transaction value, it will be determined using one of the following methods:

  • The transaction value of identical goods;
  • The transaction value of similar goods;
  • The deductive value method;
  • The computed value method;
  • The fall-back method;

The above valuation methods must be used in hierarchical order.

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