Indonesia memberlakukan berbagai jenis bea masuk dan pajak atas impor kosmetik serta alat kesehatan. Memahami tarif ini sangat penting bagi importir, distributor, maupun pelaku usaha yang ingin memasuki pasar Indonesia. Panduan ini memberikan penjelasan lengkap mengenai bea masuk dan pajak yang berlaku berdasarkan HS Code (Harmonized System).
Import Tax for Cosmetics
| HS Code | Product Description | MFN Duty | VAT (PPN) | Income Tax (PPH) | ATIGA | AKFTA |
|---|---|---|---|---|---|---|
| PERFUMES & FRAGRANCES | ||||||
| 33030000 | Perfumes and toilet waters | 10.00% | 12.00% | 10.00% | 0% | 0% |
| BEAUTY & MAKEUP PREPARATIONS | ||||||
| 33041000 | Lip makeup preparations | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33042000 | Eye makeup preparations | 10.00% | 12.00% | 2.50% (API) / 7.50% (NON-API) | 0% | 0% |
| 33043000 | Manicure or pedicure preparations | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33049100 | Powders (compressed or not) | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33049920 | Anti-acne preparations | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33049930 | Face/skin creams and lotions | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33049990 | Other beauty preparations | 15.00% | 12.00% | 10.00% | 0% | 0% |
| HAIR CARE PRODUCTS | ||||||
| 33051010 | Anti-fungal shampoos | 15.00% | 12.00% | 10.00% | 0% | – |
| 33051090 | Other shampoos | 15.00% | 12.00% | 10.00% | 0% | – |
| 33052000 | Hair perming/straightening preparations | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33053000 | Hair lacquers | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33059000 | Other hair preparations | 15.00% | 12.00% | 10.00% | 0% | – |
| ORAL & DENTAL HYGIENE | ||||||
| 33061010 | Dental prophylaxis powders/pastes | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33061090 | Other dentifrices | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33062000 | Dental floss | 10.00% | 12.00% | 10.00% | 0% | 0% |
| 33069000 | Other oral hygiene products | 15.00% | 12.00% | 10.00% | 0% | 0% |
| PERSONAL CARE & TOILETRIES | ||||||
| 33071000 | Shaving preparations | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33072000 | Deodorants and antiperspirants | 15.00% | 12.00% | 10.00% | 0% | 0% |
| 33073000 | Bath salts and preparations | 10.00% | 12.00% | 10.00% | 0% | 0% |
| 33079030 | Perfumed papers and tissues | 10.00% | 12.00% | 10.00% | 0% | 0% |
| 33079040 | Other perfumery/cosmetics | 10.00% | 12.00% | 10.00% | 0% | 0% |
| SOAP PRODUCTS | ||||||
| 34011140 | Medicated/disinfectant soap | 10.00% | 12.00% | 10.00% | 0% | 0% |
| 34011150 | Bath soap and other toilet soap | 15.00% | 12.00% | 10.00% | 0% | – |
| 34011190 | Other toilet soap | 15.00% | 12.00% | 7.50% | 0% | – |
| 34011910 | Soap-impregnated felt/nonwovens | 10.00% | 12.00% | 7.50% | 0% | 0% |
| 34011990 | Other soap products | 10.00% | 12.00% | 7.50% | 0% | 0% |
| 34012020 | Soap chips | 5.00% | 12.00% | 2.50% (API) / 7.50% (NON-API) | 0% | – |
| 34012099 | Other soap forms | 10.00% | 12.00% | 7.50% | 0% | – |
| 34013000 | Liquid/cream skin cleansers | 10.00% | 12.00% | 7.50% | 0% | – |
| DISINFECTANTS | ||||||
| 38089490 | Other disinfectants | 5.00% | 12.00% | 2.50% (API) / 7.50% (NON-API) | 0% | 0% |
Import Tax for Medical Devices
| HSCode | Product Description | BM MFN (Most Favored Nation) | PPN | PPH | ATIGA | AKFTA |
|---|---|---|---|---|---|---|
| 9402 | Medical, surgical, dental or veterinary furniture (e.g., operating tables, examination tables, hospital beds with mechanical equipment, dental care chairs); barber chairs and similar chairs, having rotating, reclining and elevating mechanisms; parts of such goods | |||||
| 94021 | Dental care chairs and their parts | |||||
| 94021010 | Furniture specially designed for medical, surgical or veterinary purposes and their parts | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 94029 | Other | |||||
| 94029010 | Lamps and lighting fixtures including searchlights and spotlights and their parts, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having permanently fixed light sources, and parts thereof not elsewhere specified or included | |||||
| 94029090 | Other | 15.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 9405 | Lamps and lighting fixtures including searchlights and spotlights and their parts, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having permanently fixed light sources, and parts thereof not elsewhere specified or included | |||||
| 94051 | Chandeliers and other lighting fixtures for ceilings or walls, excluding those used for general lighting in open spaces or streets | |||||
| Other | ||||||
| 94051020 | Operating room lamps | |||||
| 94052 | Electric lamps for tables, desks, bedsides, or floor lamps | |||||
| 94052010 | Operating room lamps | |||||
| 3004 | Medicines (excluding goods of headings 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, prepared in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale | |||||
| 30049 | Other | |||||
| 30049099 | Other | 5.00 % | 12.00 % | 7.50 % (NON-API) | 0% | 0% |
| 3005 | Wadding, gauze, bandages and similar articles (e.g., dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes | |||||
| 30051 | Adhesive dressings and other articles having an adhesive layer impregnated or coated with pharmaceutical substances | |||||
| 30051010 | Impregnated or coated with pharmaceutical substances | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 30051090 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 30059 | Other | |||||
| 30059010 | Bandage | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 3306 | Oral or dental hygiene preparations, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages for sale | |||||
| 33062000 | Dental floss | 10.00 % | 12.00 % | 10.00 % | 0% | 0% |
| 3307 | Preshave, shaving or aftershave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; room deodorants, whether or not perfumed or having disinfectant properties | |||||
| 330749 | Other | |||||
| 33074910 | Room deodorants, whether or not perfumed or having disinfectant properties | 10.00 % | 12.00 % | 10.00 % | 0% | 0% |
| 33079 | Other | |||||
| 33079030 | Paper and tissues, impregnated or coated with perfume or cosmetics | 10.00 % | 12.00 % | 10.00 % | 0% | |
| 3401 | Soap; organic surfaceactive products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surfaceactive products and preparations for washing the skin, in liquid or cream form and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent | |||||
| 34013000 | Soap and organic surfaceactive products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt or nonwovens, impregnated, coated or covered with soap or detergent | 10.00 % | 12.00 % | 7.50 % | 0% | 0% |
| 3402 | Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations), and cleaning preparations, whether or not containing soap, other than those of heading 34.01. Organic surface-active agents, whether or not prepared for retail sale | |||||
| 34022 | Preparations prepared for retail sale In liquid form | |||||
| 34022014 | Surface active preparations | |||||
| 34022015 | Washing or stainremoving preparations, including bleaching, cleaning or degreasing preparations | |||||
| 34022094 | Surface active preparations | |||||
| 34022095 | Washing or stain removing preparations, including bleaching, cleaning or degreasing preparations | |||||
| 34029 | Other | |||||
| In liquid form | ||||||
| 34029012 | Anionic washing or stainremoving preparations, including bleaching, cleaning or degreasing preparations | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 34029013 | Other washing and stain removing preparations, including bleaching, cleaning or removing preparations fat | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 34029014 | Other anionic surfaceactive preparations | |||||
| 34029019 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 34029092 | Anionic washing or stainremoving preparations, including bleaching, cleaning or degreasing preparations | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 34029093 | Other washing and stainremoving preparations, including bleaching, cleaning or degreasing preparations | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 34029094 | Other anionic surfaceactive preparations | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 34029099 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 3405 | Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, whether or not impregnated, coated or covered with such preparations), excluding waxes of heading 34.04. | |||||
| 34051000 | Polishes, creams and similar preparations for footwear or leather | 15.00 % | 12.00 % | 7.50 % | 0% | 0% |
| 34052000 | Polishes, creams and similar preparations for the care of wooden furniture, floors or other wooden crafts | 15.00 % | 12.00 % | 7.50 % | 0% | 0% |
| 34054 | Scouring pastes and powders and other scouring preparations | |||||
| 34054020 | In packages of a net weight not exceeding 1 kg | |||||
| 34054090 | Others | |||||
| 34059 | Others | |||||
| 34059010 | Metal polishes | |||||
| 34059090 | Others | |||||
| 3822 | Diagnostic or laboratory reagents in supporting materials, preparations of diagnostic or laboratory reagents in supporting materials or not, other than those of heading 30.02 or 30.06; certified reference materials. | |||||
| 38220090 | Others | |||||
| 3926 | Other articles of plastics and articles of other materials of headings 39.01 to 39.14. | |||||
| 39269 | Others | |||||
| 39269099 | Others | 20.00 % | 12,00% | 7.50 % | 0% | 5% |
| 4014 | Hygienic or pharmaceutical articles (including nipples), of vulcanized rubber other than hard rubber, with or without fittings of hard rubber. | |||||
| 40149 | Others | |||||
| 40149010 | Nipples for beverage bottles and the like | 10,00% | 12.00 % | 7.50 % | 0% | 5% |
| 4015 | Clothing and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanized rubber other than hard rubber.’ Gloves, mittens and mitts | |||||
| 40151100 | For surgery | |||||
| 40151900 | Other | |||||
| 4803 | Toilet or facial tissue paper, paper towels or napkins and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surfacecoloured, surfacedecorated or printed, in rolls or sheets. | |||||
| 48030090 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 4818 | Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleaning tissues, towels, tablecloths, napkins, bed sheets and similar household, sanitary or hospital articles, articles of clothing and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. | |||||
| 48181000 | Toilet paper | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 48182000 | Handkerchiefs, cleaning wipes or tissues and face towels | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 48183 | Tablecloths and napkins | |||||
| 48183020 | Napkins | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 5601 | Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill nep. ‘ Wadding of textile materials and articles thereof | |||||
| 56012100 | Of cotton | 15.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 6406 | Parts of footwear (including uppers whether or not fitted with soles other than outer soles); removable insoles, heel pads and similar articles; gaiters, leggings and similar articles, and parts thereof. | |||||
| 64069 | Other | |||||
| 64069029 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 64069031 | Insoles | |||||
| 7017 | Glassware for laboratory, hygienic or pharmaceutical purposes, whether or not marked with scales or measurements. | |||||
| 70171 | Of fused quartz or fused silica | |||||
| 70171090 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 70179000 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 8418 | Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than airconditioning machines of heading 84.15. | |||||
| 84185 | Other furniture (chests, cabinets, display cases, display cases and the like) for storage and display, fitted with refrigerating or freezing equipment Display counters, display cases and the like, fitted with refrigerating equipment, with a capacity exceeding 200 l | |||||
| 84185011 | Of a kind suitable for medical, surgical or laboratory use | 10,00% | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84185091 | Of a kind suitable for medical, surgical or laboratory use | 10,00% | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 8419 | Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of substances by processes involving changes in temperature such as heating, cooking, roasting, distilling, rectifying, sterilizing, pasteurizing, steaming, drying, evaporating, vaporizing, condensing or cooling, other than machines or installations of a kind used for domestic purposes; instantaneous water heaters or storage water heaters, nonelectric. | |||||
| 841989 | Other machinery, installations and equipment | |||||
| 84198919 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 8421 | Centrifugal machines, including centrifugal dryers; filtering or purifying machines and apparatus, for liquids or gases. | |||||
| 842119 | Other | |||||
| 84211990 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 8423 | Weighing machines (excluding scales with a weighing sensitivity of 5 cg or better), including counting or checking machines operated by weights; weights of all kinds of weighing machines. | |||||
| 84231 | Personal weighing machines, including baby scales; household scales | |||||
| 84231010 | Electrically operated | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84231020 | Not electrically operated | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 8471 | Automatic data processing machines and units thereof; magnetic or optical readers, machines for copying data on data media in coded form and machines for processing such data, not elsewhere specified or included. | |||||
| 84713 | Portable digital automatic data processing machines, weighing not more than 10 kg, consisting of at least one central processing unit, keyboard and display | 0.00 % | 12.00 % | 10.00 % | 0% | 0% |
| 84713090 | Other | 0.00 % | 12.00 % | 10.00 % | 0% | 0% |
| 8481 | Faucet, valves, valves and similar devices for pipes, boiler walls, tanks, vats or the like, including pressure reducing valves and electronically controlled valves thermostatic. | |||||
| 84811 | Pressure reducing valves | |||||
| 84811011 | Manually operated gate valves or gate valves with an inlet or outlet inside diameter exceeding 5 cm but not exceeding 40 cm | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84811019 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84811021 | Of an inside diameter of 2.5 cm or less | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84811022 | Of an inside diameter of more than 2.5 cm | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84811091 | Of plastics, with an inside diameter of not less than 1 cm and not exceeding 2.5 cm | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84811099 | Others | 30.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84812 | Oleohydraulic or pneumatic transmission valves | |||||
| 84812010 | Manually operated gate valves or gate valves with an inlet or outlet inner diameter exceeding 5 cm but not exceeding 40 cm | |||||
| 84812020 | Of copper or copper alloys, with an inner diameter of 2.5 cm or less, or of plastics, with an inner diameter of not less than 1 cm and not more than 2.5 cm | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84812090 | Others | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84813 | Check valves (oneway) | |||||
| 84813010 | Swing check valves, of cast iron with an inlet inner diameter of 4 cm or more but not exceeding 60 cm | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84813020 | Of copper or copper alloys, with an inner diameter of 2.5 cm or less | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84813040 | Of plastics, with an inner diameter of not less than 1 cm but not more than 2.5 cm | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84813090 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84814 | Safety or relief valves | |||||
| 84814010 | Of copper or copper alloys with an internal diameter of 2.5 cm or less | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84814030 | Of plastics, with an internal diameter of not less than 1 cm but not more than 2.5 cm | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 84814090 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 9001 | Optical fibres and bundles of optical fibres; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, not mounted, other than such elements of glass not optically worked. | |||||
| 90015000 | Spectacle lenses of other materials | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 901 | Photographic (including cinematographic) laboratory apparatus and equipment, not specified or included elsewhere in this Chapter; negatoscopes; projection screens. | |||||
| 90109 | Parts and accessories | |||||
| 90109090 | Other | 10.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 9011 | Composite optical microscopes, including those for photomicrography, cinephotomicrography or microprojection. | |||||
| 90118000 | Other microscopes | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 90119000 | Parts and accessories | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 9025 | Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, whether or not with a recorder and various combinations of these instruments. | |||||
| 90251100 | Liquidfilled, for direct reading | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 9027 | Instruments and apparatus for the analysis of physical or chemical properties (e.g. polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including light meters); microtomes. | |||||
| 90272 | Chromatographic and electrophoretic instruments | |||||
| 90272010 | Electrically operated | |||||
| 90272020 | Not electrically operated | |||||
| 90279 | Microtomes; parts and accessories | |||||
| 90279010 | Parts and accessories including printed circuit assemblies for products of heading 90.27, other than gas or smoke analysis apparatus and microtomes | |||||
| 90279091 | Electrically operated | |||||
| 90279099 | Other | |||||
| 9028 | Gas, liquid or electricity supply or production meters, including calibration meters thereof. | |||||
| 90282 | Liquid meters | |||||
| 90282090 | Other | 5.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 9405 | Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanent light source, and parts thereof not elsewhere specified or included. | |||||
| 94051 | Branch lamps and other lighting fittings for ceilings or walls, excluding those of a kind used for general lighting of open spaces or streets | |||||
| 94051099 | Other | |||||
| 94054 | Lamps and other electrical lighting fittings | |||||
| 94054091 | Fiberoptic headband lamps of a type designed for medical use | |||||
| 9603 | Brooms, brushes (including brushes forming part of machines, equipment or vehicles), handoperated, nonmotorized mechanical floor sweepers, mops and squeegees; knots and tufts prepared for the manufacture of brooms or brushes; painting trays and rolls; water sweepers (other than rollers squeegee). | |||||
| 96032100 | Toothbrushes, including brushes for dentures | 10.00 % | 12.00 % | 2.50 % (API) 7.50 % (NON-API) | 0% | 0% |
| 9619 | Sanitary towels (pads) and sanitary tampons, diapers and diaper pads for babies and similar articles, of any material. | |||||
| 96190012 | Sanitary towels and sanitary tampons, of paper, paper pulp, cellulose wadding or webs of cellulose fibres | 20.00 % | 12.00 % | 7.50 % | 0% | 0% |
| 96190013 | Infant and adult diapers and pads, of paper, paper pulp, cellulose wadding or webs of cellulose fibres | 20.00 % | 12.00 % | 7.50 % | 0% | 0% |
| 96190014 | Other, of paper, paper pulp, cellulose wadding or webs of cellulose fibres | 20.00 % | 12.00 % | 7.50 % | 0% | 0% |
| 96190019 | Other | 20.00 % | 12.00 % | 7.50 % | 0% | 0% |
Penjelasan Struktur Pajak
Sistem pajak impor di Indonesia untuk kosmetik terdiri dari beberapa komponen:
1. BM MFN – Most Favored Nation Tariff (Bea Masuk Tarif Negara Mitra Terbaik)
- Ini adalah bea masuk utama untuk negara-negara yang memiliki status MFN dengan Indonesia.
- Tarifnya bervariasi tergantung jenis produk, biasanya antara 5% hingga 15%.
- Dasar hukum: PMK 26/PMK.010/2022
2. PPN – Pajak Pertambahan Nilai (Value Added Tax / VAT)
- Dasar Pengenaan Pajak (DPP) berupa nilai lain yaitu sebesar 11/12 dari nilai impor, harga jual, atau penggantian.
- PPN dihitung dari total landed cost: CIF (Cost + Insurance + Freight) + Bea Masuk.
- Dasar hukum: PMK Nomor 131 Tahun 2024
3. PPh – Pajak Penghasilan atas Impor
- Pajak yang dipotong saat impor.
- Tarifnya bergantung pada jenis produk:
- 2,5% untuk produk API
- 7,5% atau 10% untuk produk NON-API
- Dasar hukum: PMK 41/PMK.010/2022
🔍 Apa itu Produk API dan NON-API?
- API (Active Pharmaceutical Ingredients)
Bahan aktif utama yang digunakan dalam obat-obatan. Jika kosmetik mengandung bahan yang diklasifikasikan sebagai API (misalnya bahan dalam krim pengobatan), maka termasuk kategori ini dan mendapat tarif pajak lebih rendah (2,5%). - NON-API Products
Produk kosmetik biasa seperti makeup, skincare, parfum, dll. yang tidak mengandung bahan aktif obat. Dikenakan tarif pajak lebih tinggi (7,5% atau 10%).
4. ATIGA – ASEAN Trade in Goods Agreement
- Bea masuk menjadi 0% untuk produk tertentu dari negara-negara ASEAN.
- Produk harus memenuhi aturan asal barang (rules of origin) untuk mendapatkan fasilitas ini.
- Dasar hukum: PMK 43/PMK.010/2022
5. AKFTA – ASEAN-Korea Free Trade Agreement
- Bea masuk juga menjadi 0% untuk produk tertentu dari Korea Selatan.
- Sangat bermanfaat untuk merek kosmetik Korea yang memenuhi aturan asal barang.
- Dasar hukum: PMK Nomor 152 Tahun 2023
Catatan Penting
Cara Mendapatkan Tarif Preferensi ATIGA atau AKFTA
- Dibutuhkan Certificate of Origin (Surat Keterangan Asal Barang) yang sah.
- Produk harus sepenuhnya berasal atau cukup diproses di negara asal.
- Sertifikat harus disahkan oleh otoritas penerbit resmi dari negara asal.
Jika Tidak Memenuhi Persyaratan
- Produk akan dikenakan bea masuk MFN (Most Favored Nation) sebagaimana tercantum pada tabel “BEA MASUK (MFN)”.
- Tarif preferensi ATIGA/AKFTA tidak berlaku.
Pengembalian PPN dan PPh Impor
PPN dan PPh yang dibayarkan saat impor dapat diklaim kembali melalui proses restitusi pajak ke Direktorat Jenderal Pajak (DJP).
Syarat agar bisa dikembalikan:
- Dokumen lengkap (faktur pajak, dokumen impor)
- Pelaporan tepat waktu dalam laporan pajak perusahaan
- Kepatuhan pada prosedur administrasi
By understanding these import tax structures and requirements, importers can minimize costs using ATIGA or AKFTA preferential schemes and reclaim VAT and income tax through proper documentation and tax procedures.
Make sure all documentation is complete before customs clearance to avoid being charged with higher MFN tariffs.
