24041100

ACTIVE

"- - Containing tobacco or reconstituted tobacco"

HS code 24041100 (Chapter 24 "Tobacco and tobacco substitutes"; Heading 2404 "Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body"; Subheading 240411 "Containing tobacco or reconstituted tobacco") under the Indonesia tariff schedule classifies "- - Containing tobacco or reconstituted tobacco". Indonesia customs apply Import duty (MFN) of 10.00, VAT (PPN) 12.00. This commodity is subject to 7 import regulations or restrictions; see compliance section below. 20 free trade agreement preferential rates are available for this code.

Tariff Schedule

Classification	Rate	Legal
MFN 进口税 Import duty (MFN)	10.00	Official tariff schedule
增值税 (PPN) VAT (PPN)	12.00	Official tariff schedule

FTA Preferential Rates

20 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
AJCEP (ASEAN-Japan Comprehensive Economic Partnership)	0%	2022-04-01	PMK 48/PMK.010/2022 jo. PMK 90/PMK.010/2022
AKFTA (ASEAN Korea Free Trade Agreement)	0%	2024-01-04	PMK Nomor 152 Tahun 2023
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
IJEPA (Indonesia - Japan Economic Partnership Agreement)	0%	2022-04-01	PMK 50/PMK.010/2022
IKCEPA (Indonesia-Korea Comprehensive Partnership Agreement)	0%	2023-01-01	PMK 227/PMK.010/2022
AANZFTA (ASEAN Australia New Zealand Free Trade Agreement)	5%	2022-04-01	PMK 44/PMK.010/2022
ACFTA (ASEAN - China Free Trade Area)	Baca Peraturan	2022-04-01	PMK 46/PMK.010/2022
AHKFTA (ASEAN-Hong Kong Free Trade Agreement)	2%	2022-04-01	PMK 49/PMK.010/2022 jo. PMK 93/PMK.010/2022
AIFTA (ASEAN India Free Trade Agreement)	5%	2022-04-01	PMK 47/PMK.010/2022 jo. PMK 92/PMK.010/2022
IACEPA (Indonesia-Australia Comprehensive Economic Partnership Agreement)	10%	2022-04-01	PMK 54/PMK.010/2022
IECEPA (Indonesia-European Free Trade Association Comprehensive Economic Parthership)	4%	2022-04-01	PMK 56/PMK.010/2022 jo. PMK 91/PMK.010/2022
IPPTA (Indonesia Pakistan Preferential Trade Agreement)	5%	2022-04-01	PMK 52/PMK.010/2022
IUAE-CEPA (Indonesia–United Arab Emirates Comprehensive Economic Partnership Agreement)	2%	2023-09-01	PMK Nomor 87 Tahun 2023
RCEP-ASEAN (Regional Comprehensive Economic Partnership Agreement - ASEAN)	10%	2023-01-02	PMK 221/PMK.010/2022
RCEP-Australia (Regional Comprehensive Economic Partnership Agreement - Australia)	10%	2023-01-02	PMK 222/PMK.010/2022
RCEP-China (Regional Comprehensive Economic Partnership Agreement - China)	10%	2023-01-02	PMK 224/PMK.010/2022
RCEP-Japan (Regional Comprehensive Economic Partnership Agreement - Japan)	10%	2023-03-29	PMK-225/PMK.010/2022 jo. PMK Nomor 36 Tahun 2023
RCEP-Korea (Regional Comprehensive Economic Partnership Agreement - Korea)	10%	2023-03-29	PMK-223/PMK.010/2022 jo. PMK Nomor 37 Tahun 2023
RCEP-New Zealand (Regional Comprehensive Economic Partnership Agreement - New Zealand)	10%	2023-01-02	PMK 226/PMK.010/2022

Compliance & Controls

7 import regulations, restrictions, or permit requirements

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

Tembakau Dipabrikasi Lainnya Dan Pengganti Tembakau Dipabrikasi; Tembakau "Dihomogenisasi" Atau "Dibentuk Kembali"; Ekstrak Dan Esens Tembakau.