Here’s how to calculate Import Duties and Import Taxes/PDRI according to the 2021 Customs tax provisions:
Pak Budi imports a sports bag from France worth USD1000, with insurance costs USD10, shipping costs USD20.
Because shoes are not classified as luxury goods, the shoes imported by Mr. Budi are not included in the goods subject to PPnBM.
Then only need to pay a certain amount of import VAT rates and import PPh 22.
The sports bag that Mr. Budi imported has the HS code 43040091, so the import duty rate is 20%.
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Shoe price (C/Cost) |
= USD1000 |
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Insurance cost (I/Insurance) |
= USD10 |
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Shipping cost (F/Freight) |
= USD20 (+) |
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Total purchase/import value of shoes (Customs value in CIF/Cost, Freight, Insurance) |
= USD1030 |
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Total import value/CIF in rupiah USD1030 x Rp14,500 (exchange rate per US dollar) |
= Rp14.935.000 |
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Import Duty Rates |
= 20% (x) |
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Amount of Import Duty to be paid |
= Rp2.987.000 |
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Therefore the total import value of sports bags is subject to import duties: |
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(Total Price + Import Duty) |
= Rp14.935.000 + Rp2.987.000 |
= Rp17.922.0 |
