When one shipment is hit by two measures, the burden does not simply add up — the temporary duties also raise the VAT base. Here is a live calculator for the three-layer tile case, five easily-confused HS pairs, an ad valorem quick-reference table for 16 product groups, and the six questions to ask before quoting.
Across all 19 cases on record, only eight tile subheadings (6907.21.91 to .94 and 6907.22.91 to .94) are genuinely hit by both BMAD and BMTP. Change the figures below to see the burden move.
Unchecked = 7.5%
These five are not stacking cases but look-alikes. Mis-classifying or mis-attributing the measure voids the quote.
Temporary duties only, excluding base BM. Sorted by risk.
| Product | Indonesian HS code | BMTP safeguard | BMAD anti-dumping | Stacking status |
|---|
Run through all six for any shipment hitting a measure. The first three cost money outright; the last three understate cost.
Send the commercial invoice, packing list and B/L. We check measure coverage and burden field by field and reply within one working day (Chinese report + Indonesian note).
Can anti-dumping duty and safeguard duty apply to the same shipment at once?
Yes. Ceramic tiles are the textbook case: tiles from China are hit by both anti-dumping duty (PMK 70/2024, specific, IDR 13,446 to IDR 94,544 per m² depending on the exporter band) and safeguard duty (PMK 14/2025, ad valorem 12.44%, all origins). Both stack on top of the base BM rate, and the FORM E / ACFTA preferential BM only offsets the base BM layer — not these two temporary layers.
In what order should Indonesian import duty be calculated?
CIF customs value → plus base BM (MFN or FORM E preferential band) → plus anti-dumping duty BMAD → plus safeguard duty BMTP → derive DPP (divide by 12, multiply by 11) → plus PPN 12% → plus PPh (2.5% with an API, or 7.5% without). The key point is that the temporary duties also inflate the PPN base.
How far apart are the duties on cotton yarn and synthetic yarn?
Cotton yarn (BMTP PMK 67/2025, HS 5204/5205/5206, 27 subheadings) is currently IDR 7,500 per kg; synthetic and artificial yarn (BMTP PMK 37/2026, HS 5509/5510, 6 subheadings) is IDR 324 per kg. That is roughly 23x apart, so when a client says "yarn" you must first establish whether it is cotton or synthetic. Note also that cotton yarn enters its second year on 30 October 2026, dropping to IDR 7,388 per kg.
How much is Indonesia's safeguard duty, and does it stack?
Indonesian BMTP rates vary widely by product: ad valorem 12.44% (ceramic tiles, expiring 2026-11-17), by weight IDR 2,328.473 per kg (EPS), IDR 9,841 per kg (curtains, the largest magnitude in the database), IDR 7,500 per kg (cotton yarn), IDR 3,000 to IDR 3,300 per metre (cotton fabric), IDR 3,847,800 per tonne (cigarette paper). Most are three-year degressive duties, stepped down in years two and three.