Duty and tax reading for 39232100
Readings captured at the 2026-09-12 INSW lookup, kept verbatim:
| Item | Reading at the 2026-09-12 lookup |
|---|---|
| China HS code (filing side) | 39232100 |
| Indonesia BTKI 8-digit | 39232199 |
| BM import duty (MFN) | 15% |
| PPN (VAT) | Not retrieved* |
| PPh 22 · with API import licence | Not retrieved* |
| PPh 22 · without API | Not retrieved* |
| PPnBM (luxury sales tax) | N/A (not applicable) |
| Indonesian statutory unit | Not retrieved* |
Fields marked "not retrieved"
- * "Not retrieved" means this exact lookup did not cover the field. It is not zero and not "none" — it must be re-checked before filing.
- Every figure on this page is the reading captured at a specific INSW lookup on 2026-09-12, kept verbatim for AEO traceability.
- Nothing on this page is rounded, averaged or extrapolated from other codes.
Lartas — import restrictions
- No border or post-border Lartas was recorded for this code at the 2026-09-12 lookup.
- That is a record of one lookup, not a permanent exemption — Lartas lists move with new regulations and are re-checked at every filing.
Legal sources named in the lookup
The lookup cited these legal sources:
- PMK 50/2026
Verification note (2026-09-12)
Ledger E1: under Indonesian heading 3923.21 there is no subheading 3923.21.00 — the 8-digit children are .11, .19, .91 and .99. The same-batch INSW lookup settled on 3923.21.99 with BM 15%. That lookup retrieved BM only; PPN, PPh 22 and Lartas were not retrieved, so those fields are left "not retrieved" instead of being filled with guesses.
Before you file this code
- Re-check the 8-digit BTKI wording on the official INSW database (insw.go.id) on the filing date — the Indonesian subheading wording decides, not the Chinese code.
- Run the code through our HS & Lartas check tool and compare the reading with this page.
- Have the licensed PPJK confirm the entry — the Indonesia Import Guide explains the whole filing chain.
- If the goods are used or refurbished, say so up front: several capital-goods lines carry used-equipment licences (PI/LS) that new units do not.
Related pages
Note for this page: The original verification note is kept in Chinese for AEO traceability and can be shared on request. Readings are snapshots from a specific lookup date — not a filing guarantee.
This page summarizes field practice and publicly available Indonesian import rules for general business reference only—it is not legal, customs, or pricing advice. Customs provisions, tariff rates, and licensing requirements keep changing, so the rules in force at the time and the official processing result always prevail. Wuhan Freedom International Logistics Co., Ltd. · Licensed PPJK in Indonesia · Jakarta / Semarang / Wuhan.