Key figures (free to quote)
| Item | Reference figure |
|---|---|
| PPN (VAT) | Effective 11% (statutory 12%; non-luxury goods taxed on an 11/12 base). |
| PPh 22 (with API) | 2.5% of import value. |
| PPh 22 (without API) | 7.5% (plus 100% surcharge if no NPWP tax number). |
| Jakarta red line | 3 working days standard + 10 working days red-line handling. |
| Semarang (Tanjung Emas) standard clearance | 2-4 working days. |
| Surabaya (Tanjung Perak) standard clearance | 2-4 working days. |
| PIB filing to SPPB release | 1-3 working days. |
| Inspection rate (practical range) | Yellow line approx. 10-20%, red line approx. 3-5% (not official statistics; varies by season and commodity). |
Reference values for standard cases (complete documents, no inspection, outside the red-line season). Actual figures follow current carrier and customs notices. Last reviewed 2026-09-27.
Duty and tax reading for 73041900
Readings captured at the 2026-09-25 INSW lookup, kept verbatim:
| Item | Reading at the 2026-09-25 lookup |
|---|---|
| China HS code (filing side) | 73041900 |
| Indonesia BTKI 8-digit | 73041900 |
| 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 | 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 2026-09-25, kept verbatim for AEO traceability.
- Nothing on this page is rounded, averaged or extrapolated from other codes.
Lartas — import restrictions
- ⚠️ Border Lartas is triggered for this code: a PI import licence plus LS pre-shipment inspection under Permendag No. 16/2025 and its amendments. This code is not "no restriction" — both must be secured before the goods ship, or clearance is refused.
- No post-border Lartas was recorded.
- Steel line pipe is one of the chapter-73 families that carries a border restriction; always confirm on the 8-digit line itself.
Legal sources named in the lookup
The lookup cited these legal sources:
- Permendag No. 16/2025 (PI / LS)
- PMK 50/2026
- PMK 131/2024
- PMK 41/PMK.010/2022
- PMK 46/PMK.010/2022 (ACFTA)
Verification note (2026-09-25)
Chinese 7304.19 covers seamless line pipe of a kind used for oil or gas pipelines; Indonesian BTKI 7304.19.00 reads the same family. China files 7304.19.00 (same first six digits). BM 5% (MFN) / PPN 12% (statutory; effectively 11% for non-luxury goods per PMK-131/2024) / PPh 22 2.5% (API) · 7.5% (non-API); PPnBM N/A. Border Lartas is triggered: PI import licence + LS pre-shipment inspection under Permendag 16/2025; no post-border Lartas. The ACFTA page lists only the 2023 rate of 0%; 2026 is not listed. Keywords: seamless pipe, line pipe.
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.
Frequently asked questions
What is the import duty (BM) for HS 73041900 in Indonesia?
Our INSW lookup on 2026-09-25 read BM 5% (MFN) for Indonesian BTKI 73041900 — the same eight digits as the Chinese filing code here. Tariff lines change, so the rate in force on the filing date always prevails.
Is the Indonesian code the same as the Chinese code 73041900?
In this case yes — both China and Indonesia use 73041900 at eight digits for seamless line pipe. That is convenient but not a guarantee; the Indonesian subheading wording still decides.
Does HS 73041900 carry Lartas import restrictions?
Yes — this code triggers border Lartas: a PI import licence plus LS pre-shipment inspection under Permendag 16/2025, to be secured before shipment. No post-border Lartas was recorded.
What VAT (PPN) applies to this import?
The lookup read PPN 12% — the statutory rate. For non-luxury goods the taxable base (DPP) is 11/12 of the import value per PMK-131/2024, roughly 11% effective. Final figures follow the official processing result.
What is the PPh 22 rate for this code?
The standard split: PPh 22 2.5% with an API import licence and 7.5% without one. Which importer name is on the entry changes the cost.
Can FORM E / ACFTA lower the duty for this code?
ACFTA (FORM E) was referenced for this line under PMK 46/PMK.010/2022; the INSW record shows the 2023 rate of 0%, with 2026 not yet listed. Read the preferential rate per year and per subheading on INSW before filing, and keep the FORM E original and consistent with the invoice.
Do post-border rules affect resale in Indonesia?
No post-border licence was recorded for this code at our lookup. The border rules (PI + LS) apply before clearance, not after it.
Who should make the final classification call?
The licensed PPJK (customs broker) files the entry and answers to Indonesian Customs. Use this page to prepare — check the 8-digit BTKI, the goods description and the condition of the goods — then have the PPJK confirm against the official database on the filing date.
Key questions on this page, free to quote.
Official sources
Independently verifiable channels below. Rates, restrictions and lead times follow each agency's latest publication.
- INSW online tariff lookup (BTKI) — Look up duty, PPN, PPh and restrictions by HS code
- Directorate General of Customs and Excise (Bea Cukai) — Clearance process, PIB filing and customs rules
- Ministry of Trade (Kemendag) — Import/export licensing, Lartas restrictions and trade rules
- World Customs Organization (WCO) — International HS code and classification rules
- Ministry of Finance (Kemenkeu) — Official fiscal and tax policy releases