Duty and tax reading for 44101900
Readings captured at the 2026-09-14 INSW lookup, kept verbatim:
| Item | Reading at the 2026-09-14 lookup |
|---|---|
| China HS code (filing side) | 44101900 |
| Indonesia BTKI 8-digit | 44101900 |
| BM import duty (MFN) | 5% |
| PPN (VAT) | 12% |
| PPh 22 · with API import licence | 2.5% |
| PPh 22 · without API | 7.5% |
| PPnBM (luxury sales tax) | N/A (not applicable) |
| Indonesian statutory unit | PCE |
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 2026-09-14, kept verbatim for AEO traceability.
- Nothing on this page is rounded, averaged or extrapolated from other codes.
Lartas — import restrictions
- Deklarasi Impor 980 [forest products] (Permen LHK 24/2025 + Kepmen LHK 856/2025) applies post-border. It does not block customs release, but it decides whether the goods can legally be sold onward.
Legal sources named in the lookup
The lookup cited these legal sources:
- PMK 50/2026
- PMK 131/2024
- PMK 41/PMK.010/2022
- KMK 41/MK/BC/2026
- Permen LHK 24/2025
- Kepmen LHK 856/2025
Verification note (2026-09-14)
Control lookup: BM 5% / PPN 12% (statutory 12%; effectively 11% for non-luxury goods per PMK-131/2024, DPP 11/12) / PPh 22 2.5%·7.5% / nothing at the border / post-border 980 [forest products] — same tax and same controls as 4410.11.00. The source record also marks PPnBM / CUKAI / BM AD / BM TP / BM IM / BK as N/A.
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.