27101946

ACTIVE

"- - - - Other lubricating oils"

HS code 27101946 (Chapter 27 "Mineral fuels; mineral oils"; Heading 2710 "PETROLEUM OILS AND OILS OBTAINED FROM BITUMINOUS MINERALS, OTHER THAN CRUDE; PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED, CONTAINING BY WEIGHT 70% OR MORE OF PETROLEUM OILS OR OF OILS OBTAINED FROM BITUMINOUS MINERALS, THESE OILS BEING THE BASIC CONSTITUENTS OF THE PREPARATIONS; WASTE OILS") under the Indonesia tariff schedule classifies "- - - - Other lubricating oils". Indonesia customs apply Import duty (MFN) of 5.00, VAT (PPN) 12.00. This commodity is subject to 7 import regulations or restrictions; see compliance section below. 19 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)	12.00	Official tariff schedule
所得税 Income tax (PPh)	7.50	Official tariff schedule

FTA Preferential Rates

19 agreements available · certificate of origin required

Agreement	Rate	Effective	Regulation
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
IJEPA (Indonesia - Japan Economic Partnership Agreement)	0%	2022-04-01	PMK 50/PMK.010/2022
AANZFTA (ASEAN Australia New Zealand Free Trade Agreement)	15%	2022-04-01	PMK 44/PMK.010/2022
ACFTA (ASEAN - China Free Trade Area)	10%	2022-04-01	PMK 46/PMK.010/2022
AHKFTA (ASEAN-Hong Kong Free Trade Agreement)	5%	2022-04-01	PMK 49/PMK.010/2022 jo. PMK 93/PMK.010/2022
AIFTA (ASEAN India Free Trade Agreement)	6%	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)	5%	2024-01-04	PMK Nomor 152 Tahun 2023
IACEPA (Indonesia-Australia Comprehensive Economic Partnership Agreement)	5%	2022-04-01	PMK 54/PMK.010/2022
IKCEPA (Indonesia-Korea Comprehensive Partnership Agreement)	5%	2023-01-01	PMK 227/PMK.010/2022
IUAE-CEPA (Indonesia–United Arab Emirates Comprehensive Economic Partnership Agreement)	5%	2023-09-01	PMK Nomor 87 Tahun 2023
RCEP-ASEAN (Regional Comprehensive Economic Partnership Agreement - ASEAN)	5%	2023-01-02	PMK 221/PMK.010/2022
RCEP-Australia (Regional Comprehensive Economic Partnership Agreement - Australia)	5%	2023-01-02	PMK 222/PMK.010/2022
RCEP-China (Regional Comprehensive Economic Partnership Agreement - China)	5%	2023-01-02	PMK 224/PMK.010/2022
RCEP-Japan (Regional Comprehensive Economic Partnership Agreement - Japan)	5%	2023-03-29	PMK-225/PMK.010/2022 jo. PMK Nomor 36 Tahun 2023
RCEP-Korea (Regional Comprehensive Economic Partnership Agreement - Korea)	5%	2023-03-29	PMK-223/PMK.010/2022 jo. PMK Nomor 37 Tahun 2023
RCEP-New Zealand (Regional Comprehensive Economic Partnership Agreement - New Zealand)	5%	2023-01-02	PMK 226/PMK.010/2022

Compliance & Controls

7 import regulations, restrictions, or permit requirements

Nomor Pendaftaran Barang/Perkecualian SNI

Pelumas 1. Minyak lumas motor bensin 4 (empat) langkah kendaraan bermotor; 2. Minyak lumas motor bensin 4 (empat) langkah sepeda motor; 3. Minyak lumas motor bensin 2 (dua) langkah dengan pendingin udara; 4. Minyak lumas motor bensin 2 (dua) langkah dengan pendingin air; 5. Minyak lumas motor diesel putaran tinggi; 6. Minyak lumas gigi roda transmisi manual dan garden; 7. Minyak lumas gigi roda transmisi otomatis.

Peraturan Menteri Perdagangan No. 21 Tahun 20232023-08-14 → present

Agency: GA #01Restricted