What documents are required to import HS 08055010 into Indonesia?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). This HS has 19 additional permit / restriction requirement(s) — see detail page.Confirm latest requirements with INSW · Bea Cukai 2026.

What FTA preferential rates apply to HS 08055010 in Indonesia?

Indonesia offers 21 FTA preferential rates for this HS (e.g. RCEP / ACFTA / China-ASEAN). Rates vary by origin country — see detail page "FTA Preferences" section.

How to calculate landed cost for importing HS 08055010 into Indonesia?

Use CIF (goods + freight + insurance) × 5.00 = import duty. Then add VAT (PPN) Baca Peraturan + Income Tax PPh 22 (with API) 2.50, Income Tax PPh 22 (no API) 7.50 for import-stage taxes. Treayo provides an online calculator at https://treayo.cn/en/calculator/indonesia.

WCO classification path

Chapter08Edible fruit and nuts
Heading0805Citrus fruit, fresh or dried
Subheading080550Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)
National08055010- - Lemons (Citrus limon, Citrus limonum)

08055010

ACTIVE

What is the Indonesia import tariff for HS 08055010 (- - Lemons (Citrus limon, Citrus limonum))?

Quick answer: Indonesia Import duty (MFN) for HS 08055010 is 5.00, plus VAT (PPN) Baca Peraturan, plus Income Tax PPh 22 (with API) 2.50, Income Tax PPh 22 (no API) 7.50. 19 import permit / restriction(s) apply. 21 FTA preferential rate(s) available.

"- - Lemons (Citrus limon, Citrus limonum)"

HS code 08055010 (Chapter 08 "Edible fruit and nuts"; Heading 0805 "Citrus fruit, fresh or dried"; Subheading 080550 "Lemon (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)") under the Indonesia tariff schedule classifies "- - Lemons (Citrus limon, Citrus limonum)". Indonesia customs apply Import duty (MFN) of 5.00, VAT (PPN) Baca Peraturan. This commodity is subject to 19 import regulations or restrictions; see compliance section below. 21 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
MFN 进口税 Import duty (MFN)	5.00	Official tariff schedule
增值税 (PPN) VAT (PPN)	Baca Peraturan	Official tariff schedule
进口所得税 PPh 22（持 API） Income Tax PPh 22 (with API)	2.50	Official tariff schedule
进口所得税 PPh 22（无 API） Income Tax PPh 22 (no API)	7.50	Official tariff schedule

Calculate landed cost for HS 08055010

Duty + VAT + surcharges, line by line — just enter your value

→ Calculate now (from FOB $1,000)

FTA Preferential Rates

21 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
AANZFTA (ASEAN Australia New Zealand Free Trade Agreement)	0%	2022-04-01	PMK 44/PMK.010/2022
ACFTA (ASEAN - China Free Trade Area)	0%	2022-04-01	PMK 46/PMK.010/2022
AHKFTA (ASEAN-Hong Kong Free Trade Agreement)	0%	2022-04-01	PMK 49/PMK.010/2022 jo. PMK 93/PMK.010/2022
ATIGA (ASEAN Trade in Goods Agreement)	0%	2022-04-01	PMK 43/PMK.010/2022
ICCEPA (Indonesia-Chile Comprehensive Economic Partnership Agreement)	0%	2022-04-01	PMK 55/PMK.010/2022
IECEPA (Indonesia-European Free Trade Association Comprehensive Economic Parthership)	0%	2022-04-01	PMK 56/PMK.010/2022 jo. PMK 91/PMK.010/2022
IPPTA (Indonesia Pakistan Preferential Trade Agreement)	0%	2022-04-01	PMK 52/PMK.010/2022
AIFTA (ASEAN India Free Trade Agreement)	5%	2022-04-01	PMK 47/PMK.010/2022 jo. PMK 92/PMK.010/2022
AJCEP (ASEAN-Japan Comprehensive Economic Partnership)	5%	2022-04-01	PMK 48/PMK.010/2022 jo. PMK 90/PMK.010/2022
AKFTA (ASEAN Korea Free Trade Agreement)	Baca Peraturan	2024-01-04	PMK Nomor 152 Tahun 2023
IACEPA (Indonesia-Australia Comprehensive Economic Partnership Agreement)	Baca Peraturan	2022-04-01	PMK 54/PMK.010/2022
IJEPA (Indonesia - Japan Economic Partnership Agreement)	5%	2022-04-01	PMK 50/PMK.010/2022
IKCEPA (Indonesia-Korea Comprehensive Partnership Agreement)	2.1%	2023-01-01	PMK 227/PMK.010/2022
IMPTA (Indonesia-Mozambique Preferential Tariff Agreement)	4%	2022-05-31	PMK 94/PMK.010/2022
IUAE-CEPA (Indonesia–United Arab Emirates Comprehensive Economic Partnership Agreement)	1%	2023-09-01	PMK Nomor 87 Tahun 2023
RCEP-ASEAN (Regional Comprehensive Economic Partnership Agreement - ASEAN)	3.3%	2023-01-02	PMK 221/PMK.010/2022
RCEP-Australia (Regional Comprehensive Economic Partnership Agreement - Australia)	3.3%	2023-01-02	PMK 222/PMK.010/2022
RCEP-China (Regional Comprehensive Economic Partnership Agreement - China)	3.3%	2023-01-02	PMK 224/PMK.010/2022
RCEP-Japan (Regional Comprehensive Economic Partnership Agreement - Japan)	3.3%	2023-03-29	PMK-225/PMK.010/2022 jo. PMK Nomor 36 Tahun 2023
RCEP-Korea (Regional Comprehensive Economic Partnership Agreement - Korea)	3.6%	2023-03-29	PMK-223/PMK.010/2022 jo. PMK Nomor 37 Tahun 2023
RCEP-New Zealand (Regional Comprehensive Economic Partnership Agreement - New Zealand)	3.3%	2023-01-02	PMK 226/PMK.010/2022

Compliance & Controls

19 import regulations, restrictions, or permit requirements

(KT.2,KT 9, SP-5 atau KT-13)

Buah Jeruk, Segar Atau Dikeringkan. - Lemon (Citrus Lemon, Citrus Limonum) Dan Limau (Citrus Aurantifolia, Citrus Latifolia)