Onions & shallots into Indonesia: same family, table-grade duty differs fourfold (HS 0703.10, four codes checked)
Key figures (free to quote)
| Item | Onion sets 07031011 | Table onions 07031019 | Shallot sets 07031021 | Table shallots 07031029 |
|---|---|---|---|---|
| Description (INSW verbatim) | - - - Bulbs for propagation (Onions) | - - - Other (Onions) | - - - Bulbs for propagation (Shallots) | - - - Other (Shallots) |
| Nature | Bulbs for propagation → seed | Other → table | Bulbs for propagation → seed | Other → table |
| BM import duty (MFN) | 0% | 5% | 0% | 20% |
| PPN (VAT) | 0% | 0% | 0% | 0% |
| PPh 22 · with API / without | 2.5% / 7.5% | 2.5% / 7.5% | 2.5% / 7.5% | 2.5% / 7.5% |
| PPnBM / excise / BK | N/A | N/A | N/A | N/A |
| Border controls | 940 phytosanitary | 940 + 959 PI + 958 LS | 940 phytosanitary | 940 + 959 PI + 958 LS |
| Post-border controls | None | 959 PI + 958 LS | None | 959 PI + 958 LS |
| Export controls | None | None | None | None |
| Statutory unit (table grades) | — | Metric ton (code TNE) | — | Metric ton (code TNE) |
How to read it: PPh 22 splits by whether the importer holds an API (importer identification number) — 2.5% with one, 7.5% without — and is levied alongside BM and PPN. "Statutory unit" is the unit to declare on the PIB; the table grades explicitly show Metric ton (1000 kg, code TNE) under KMK 50/KM.4/2024.
1. Start here: four subheadings, two forks
The first 6-digit heading under HS 0703 "onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled" is 0703.10 for onions and shallots. Indonesia then splits it into two further layers, giving four 8-digit subheadings. There are only two questions to answer, and they must be answered in order:
- Question one: table use or seed? INSW says it plainly —
Bulbs for propagationversusOther. This answer sets the duty and the licences. - Question two: onions or shallots? In Indonesian,
Bawang bombayis the large, thick-skinned onion, whileBawang merahis the small, purple-red, sharply flavoured shallot. This answer decides whether the table-grade duty is 5% or 20%.
Note that the second question only costs money on the table-use fork. On the seed fork, onion sets and shallot sets are twins: BM 0%, no post-border controls. Step across to the table fork and onions jump to 5% while shallots jump to 20% — a world apart. That is the one picture worth carrying away from this page.
2. A fourfold spread: table onions 5% vs table shallots 20%
This is the distinction most easily missed and most dearly paid for. Both are table grades, both sit in heading 0703.10 — and table onions read BM 5% while table shallots read BM 20%. Fifteen percentage points apart. Four times.
Why? Indonesia treats shallots (bawang merah) as a highly sensitive horticultural crop. They are a staple of everyday Indonesian cooking, their price moves inflation, and they sit near the front of the import-control queue year after year. Onions (bawang bombay) enjoy far less protection. Those 15 points in the tariff are policy favouritism made visible.
| Scenario | CIF value | BM | PPh 22 (with API) | Total burden (BM + PPh) |
|---|---|---|---|---|
| Table onions 07031019 | USD 20,000 | 5% | 2.5% | ≈ USD 1,525 |
| Table shallots 07031029 | USD 20,000 | 20% | 2.5% | ≈ USD 4,640 |
| Difference if misclassified | — | — | — | ≈ USD 3,115 per shipment |
* The table is a worked illustration using the rates we checked (PPN is 0%, so it does not appear), not a quotation. Actual liability follows CEISA 4.0 at the time of entry. Add demurrage and amendment costs for missing Lartas documents and a misclassification costs far more than the USD 3,115 in the table.
· the description on invoice, packing list and phytosanitary certificate must state whether it is Bawang Bombay (onions) or Bawang Merah (shallots);
· and must say whether it is untuk dibudidayakan / for propagation. Writing just "shallots" without qualifying it hands the decision to whoever files the entry.
3. Controls: seed gets quarantine only; table needs PI + LS on both sides
Duty decides the money; controls decide whether the shipment moves at all. The four HS 0703.10 subheadings fall into two sharply separated groups:
One point here is chronically misread: on the table grades, PI (959) and LS (958) show up on both the border and the post-border blocks, not on one side only. The meaning is blunt — those two horticultural licences must be in hand before the vessel arrives. There is no "release first, licence later".
⇒ Our standing rule: start PI and LS together 7–10 working days before loading, in parallel with the exporting country's phytosanitary certificate. Remembering PI/LS only once the bill of lading exists leaves you choosing between demurrage and re-export.
One more line you should not panic over: all four subheadings show Wajib Lapor DHE-SDA : Ya (under KMK 2/KM.4/2025). That is an export proceeds and natural-resources reporting obligation resting on Indonesian exporters. It has nothing to do with clearing a China-to-Indonesia import.
4. Choosing your certificate of origin: 0% to 20% on the same shallots
All four subheadings carry a busy-looking preferential tariff panel, but do not copy those numbers. What INSW lists are historical year values. Their real value is the warning they carry: treatment differs enormously between agreements, so every code must be re-checked against the current concession schedule.
| Agreement | Table onions 07031019 | Table shallots 07031029 | Seed grades 07031011 / 07031021 |
|---|---|---|---|
| ACFTA (China · FORM E) | 0% (2023 column) | 0% (2023 column) | 0% (2023 column) |
| AHKFTA (Hong Kong, China) | 0% (2026 / 2027) | 20% (no preference) | 0% (2026 / 2027) |
| ATIGA (intra-ASEAN) | 0% (2023 column) | 0% (2023 column) | 0% (2023 column) |
| AANZFTA (Australia–NZ) | 0% (2025 column) | 12.5% (2025 column) | 0% (2025 column) |
| AJCEP (Japan) | 0% (2025 column) | 0% (2025 column) | 0% (2025 column) |
| AKFTA (Korea) | 0% (2023 column) | 0% (2023 column) | 0% (2023 column) |
| AIFTA (India) | 5% (no preference) | 20% (no preference) | 0% (2023 column) |
5. Checklist before you book
- Settle the classification in the contract. Purchase contract, invoice and phytosanitary certificate must all state Bawang Bombay / Bawang Merah and either mark it untuk dibudidayakan (for propagation) or leave that designation off. Inconsistent wording upstream is where every downstream problem starts.
- Work backwards 7–10 working days for table grades. PI (959) and LS (958) must be in place before loading; the LS physical inspection window is offshore.
- Declare table grades in tonnes. Metric ton (code TNE) under KMK 50/KM.4/2024 — do not enter kilograms.
- Align three fields on the phytosanitary certificate. Number of packages, weight and description must match invoice, packing list and bill of lading word for word. Produce is rejected more often for a phytosanitary certificate that disagrees with the invoice than for anything else.
- Re-check FORM E against the current schedule. Review each code against the prevailing PMK; never price off the historical figure on screen.
- Keep the evidence. Archive a screenshot of the INSW reading and the query date, so you can show you declared on the official figures of the day.
Key questions on this page
Figures reflect the readings taken on the day of the check and the regulations then in force; the prevailing announcement of each authority governs (re-check date 2026-10-04).
Verification notes (verbatim · traceable)
· 07031011 (- - Onions : / - - - Bulbs for propagation): BM 0.00%, PPN 0.00%, PPnBM / excise / BM AD / BM TP / BM IM / BK all N/A, PPh 2.50% (API) / 7.50% (NON-API); border control 940 (KT.2, KT 9, SP-5 atau KT-13) under PP 14 Tahun 2002, category [Tumbuhan], description limited to "Bawang Bombay, Bawang Merah, Bawang Putih, Bawang Bakung/Perai dan sayuran sejenis lainnya, segar atau dingin"; post-border and export blocks absent.
· 07031019 (- - Onions : / - - - Other): BM 5.00%, PPN 0.00%, PPh 2.50% / 7.50%; border control 940 + 959 PI Produk Hortikultura + 958 LS Impor Produk Hortikultura (description "--- Lain-lain", category Produk Hortikultura, under Permendag 16/2025 jo. 18/2026 and Permendag 18/2025 jo. 11/2026); post-border the same 959 + 958; no export block. Statutory unit Metric ton (TNE) under KMK 50/KM.4/2024.
· 07031021 (- - Shallots : / - - - Bulbs for propagation): readings identical to 07031011 (BM 0%, 940 only).
· 07031029 (- - Shallots : / - - - Other): BM 20.00%, PPN 0.00%, PPh 2.50% / 7.50%; 940 + 959 PI + 958 LS all present, listed on both border and post-border sides; statutory unit Metric ton (TNE).
· All four show Wajib Lapor DHE-SDA : Ya (KMK 2/KM.4/2025) — an export-reporting obligation, not applicable to import clearance.
· Preferential panel: AHKFTA shows 20% for 2026 / 2027 (no preference) on table shallots while ACFTA / ATIGA / AJCEP / AKFTA show 0%; AIFTA shows 5% on table onions and 20% on table shallots; AANZFTA shows 12.5% on table shallots. All are the year values listed on the page and must be re-checked against the current PMK concession schedule.
Data sources
Regulations: Permendag 16/2025 jo. 18/2026 and Permendag 18/2025 jo. 11/2026 (horticultural import licensing and inspection), PP 14/2002 (plant quarantine), KMK 50/KM.4/2024 (Chapter 7 statutory unit), KMK 2/KM.4/2025 (DHE-SDA reporting)
Working-paper version: 2026-10-04 · source: Indonesia National Single Window insw.go.id/intr
Related pages
Agricultural products into & out of Indonesia: four permit layers and the 17 Oct 2026 halal deadline (hub)Garlic into Indonesia: seed garlic vs table garlic — duty & licencesImporting seeds into Indonesia: duty is 0%, the permit is the gateVerified HS code directory: every Indonesian reading we have checked, one pageHow to use FORM E / ACFTA certificates of originLartas restriction mapIndonesian import licences (PI) and importer status, explainedThis page draws on our own INSW readings and published regulations. It is reference material, not a customs or legal undertaking. BM / PPN / PPh / Lartas change continuously; before filing, your PPJK must re-check every shipment against the prevailing regulations in INSW and CEISA 4.0. Onions and shallots are highly sensitive horticultural products in Indonesia — licensing and inspection arrangements must additionally be confirmed with your Indonesian importer and the current authorities. WUHAN FREEDOM INTERNATIONAL LOGISTICS · licensed PPJK · Jakarta / Semarang.
Official sources
Independently verifiable channels. Rates, controls and processing times follow each agency's latest announcement.
- Indonesia National Single Window (INSW) — official BTKI codes, BM/PPN/PPh and Lartas controls
- Directorate General of Customs (Bea Cukai) — clearance procedure, PIB filing and entry rules
- Indonesian Quarantine Agency (Barantin) — plant quarantine (KT-9 / SP-5) and port-of-entry requirements
- Ministry of Agriculture (Kementan) — horticultural RIPH recommendations, production and import windows
- Indonesian regulation database (peraturan.bpk.go.id) — Permendag / PP / KMK texts and effective dates
- Ministry of Trade (Kemendag) — horticultural PI / LS and import licensing policy