Rules: Bea Masuk base = CIF (goods+freight); PPN base = CIF+Bea Masuk; PPh 22 base = CIF+Bea Masuk+PPN. API 2.5%, non-API 7.5%; Form E uses preferential rate.
Import Tax Structure — HS Code
| HS Code | Description | Category | BM % | Form E BM % | PPN % | PPh22 (API/non) |
|---|---|---|---|---|---|---|
| 3215.11.00 | Tinta DTF tekstil hitam | Consumable | 5.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 3215.19.00 | Tinta DTF/UV warna | Consumable | 5.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 3909.50.00 | Bubuk TPU hot-melt DTF | Consumable | 5.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 3920.62.10 | Film PET transfer DTF | Consumable | 10.00% | 5.00% | 11.00% | 2.50% / 7.50% |
| 4806.40.00 | Kertas sublimasi | Consumable | 7.50% | 5.00% | 11.00% | 2.50% / 7.50% |
| 8443.32.11 | Printer DTF inkjet | Machine | 10.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 8443.32.19 | Printer UV flatbed | Machine | 10.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 8451.80.00 | Mesin heat press | Machine | 10.00% | 0.00% | 11.00% | 2.50% / 7.50% |
| 6307.90.90 | Kaos polos & tekstil jadi | Material | 15.00% | 5.00% | 11.00% | 2.50% / 7.50% |
| 8443.99.30 | Printhead & spare parts | Spare Part | 0.00% | 0.00% | 11.00% | 2.50% / 7.50% |
Import Tax per Container
| Container | Form E / API | Bea Masuk | Import PPN 11% | PPh 22 | Total Import Tax |
|---|---|---|---|---|---|
| CNTU8801234 | Form E API Licensed | Rp 2.911.618 | Rp 38.461.836 | Rp 9.702.871 | Rp 51.076.325 |
| MSKU1177456 | — Non-API 7.5% | Rp 25.231.028 | Rp 30.246.561 | Rp 22.891.147 | Rp 78.368.736 |
| TCLU5543210 | Form E API Licensed | Rp 0 | Rp 34.452.782 | Rp 8.691.497 | Rp 43.144.279 |