Bitumen Import Duty in Indonesia
Last updated: 2026-10-02
Indonesia applies an import duty (Bea Masuk) of 0% on most bitumen (HS code 2713.20.00), but importers still face PPN (VAT) of 11%, PPh 22 income tax prepayment of 2.5% (with an NPWP), and potential PDRI charges that raise the effective landed cost by roughly 13.5–15%. For a standard 20-foot container carrying about 20 metric tons of penetration-grade bitumen at USD 480/MT, the total tax and duty load typically lands between USD 1,300 and USD 1,500 per container — with duty itself at zero.
Bitumen Import Duty Structure in Indonesia (2024–2025)
Indonesia's bitumen import taxation follows a layered structure administered by the Directorate General of Customs and Excise (DJBC). The headline number — 0% import duty — is accurate for most bitumen grades, but it is only one line in a longer calculation.
| HS Code | Product | Import Duty (BM) | PPN (VAT) | PPh 22 (NPWP) | PPh 22 (No NPWP) |
|---|---|---|---|---|---|
| 2713.20.00 | Petroleum bitumen | 0% | 11% | 2.5% | 7.5% |
| 2713.10.00 | Petroleum coke | 0–5% | 11% | 2.5% | 7.5% |
| 2715.00.00 | Bituminous mixtures | 5% | 11% | 2.5% | 7.5% |
| 6807.10.00 | Asphalt articles | 5–10% | 11% | 2.5% | 7.5% |
Key points for importers:
- Petroleum bitumen (2713.20.00) is the code used for bulk penetration grades (60/70, 80/100) and most modified bitumen. Duty is 0%.
- PPN of 11% applies to the CIF value plus duty. (Note: Indonesia legislated a phased VAT increase; confirm the current rate at the time of import, as 12% has been scheduled for certain categories.)
- PPh 22 is a prepayment of corporate income tax, not a final tax. Importers with an NPWP pay 2.5%; without one, 7.5%.
- Under the AHTN 2022 tariff book, bitumen remains in the low-tariff category because Indonesia is a net importer and relies on feedstock for road construction.
The Indonesian customs valuation method is CIF-based (Cost, Insurance, Freight). The formula chain:
1. Customs Value (Nilai Pabean) = CIF value in USD converted to IDR
2. Import Duty = Customs Value × 0% = 0
3. Import VAT (PPN) = (Customs Value + Duty) × 11%
4. PPh 22 = (Customs Value + Duty) × 2.5%
5. Total PDRI = PPN + PPh 22
Worked example — 20 MT bitumen at USD 480/MT:
| Line Item | Calculation | Amount (USD) |
|---|---|---|
| FOB value | 20 MT × 480 | 9,600 |
| Freight + insurance | estimated | 600 |
| CIF value | 10,200 | |
| Import duty | 10,200 × 0% | 0 |
| PPN 11% | 10,200 × 11% | 1,122 |
| PPh 22 (2.5%) | 10,200 × 2.5% | 255 |
| Total tax load | 1,377 | |
| Effective rate | 1,377 / 10,200 | 13.5% |
This is why traders often quote bitumen into Indonesia as "duty-free but tax-loaded."
Import Licensing and Documentation Requirements
Zero duty does not mean zero paperwork. Bitumen imports fall under Indonesia's regulated import regime and require several approvals before cargo clears.
- API-U (Angka Pengenal Importir Umum) — general importer identification, mandatory for commercial imports.
- NIB (Nomor Induk Berusaha) — business identification number issued via OSS (Online Single Submission).
- LS (Laporan Surveyor) — surveyor report for certain regulated goods; bitumen from some origins requires pre-shipment inspection.
- SNI compliance — penetration-grade bitumen must meet SNI 06-2456-1991 (or its current revision) for penetration, softening point, and viscosity parameters.
- SKI (Surat Keterangan Impor) — import recommendation from the Ministry of Industry or Ministry of Public Works for certain bitumen categories.
- COO (Certificate of Origin) — required to claim preferential rates under FTAs such as ASEAN Trade in Goods Agreement (ATIGA) or IJEPA (Indonesia–Japan EPA).
For ATIGA-origin bitumen (from Malaysia, Singapore, Thailand), duty is 0% and the COO Form D reduces documentation friction. Non-ASEAN origins (Middle East, South Korea, Taiwan) also enter at 0% MFN for 2713.20.00, so origin affects logistics, not the duty line.
Country-by-Country Duty Comparison for Bitumen Imports
Because Indonesia's MFN rate on 2713.20.00 is already 0%, FTA status does not change the duty number — but it changes documentation requirements, clearance speed, and eligibility for certain traders.
| Origin Country | FTA Status | Duty on 2713.20.00 | PPN | Extra Requirements |
|---|---|---|---|---|
| Malaysia | ATIGA | 0% | 11% | Form D COO |
| Singapore | ATIGA | 0% | 11% | Form D COO |
| Thailand | ATIGA | 0% | 11% | Form D COO |
| Japan | IJEPA | 0% | 11% | IJEPA COO |
| South Korea | IK-CEPA | 0% | 11% | IK-CEPA COO |
| UAE / Saudi Arabia | MFN | 0% | 11% | Standard docs |
| Taiwan | MFN | 0% | 11% | Standard docs |
| China | MFN / RCEP | 0% | 11% | RCEP COO optional |
Practical takeaway: for bitumen, origin does not reduce duty below zero, so sourcing decisions should be driven by freight cost, supply reliability, and SNI compliance rather than tariff engineering.
Indonesia vs Regional Peers: Import Duty Benchmark
Understanding Indonesia's position helps traders negotiate and plan. Here is how Indonesia compares with other major Asian bitumen importers.
| Country | Duty on 2713.20 | VAT/GST | Income Tax Prepayment | Effective Tax Load |
|---|---|---|---|---|
| Indonesia | 0% | 11% | 2.5% | ~13.5% |
| Vietnam | 0–3% | 10% | 1% | ~11–14% |
| Philippines | 0–7% | 12% | 1% | ~13–20% |
| Thailand | 0–5% | 7% | 1% | ~8–13% |
| India | 0–7.5% | 18% | 2% | ~20–27% |
| Australia | 0% | 10% | 0% | ~10% |
Indonesia sits in the middle of the regional pack — competitive on duty, average on VAT. The 2.5% PPh 22 is creditable against annual corporate tax, so the true cost for a profitable importer is closer to 11% (PPN only), assuming PPN is recoverable as input tax.
For importers registered as PKP (Pengusaha Kena Pajak), PPN paid at import is recoverable as input tax credit. This dramatically changes the economics:
- Non-PKP importer: PPN is a sunk cost → effective load ~13.5%
- PKP importer: PPN recoverable, PPh 22 creditable → net cost close to 0%
- End-user (contractor): Cannot recover PPN unless PKP → pays full 13.5%
This is why large road contractors and asphalt plants register as PKP and import directly rather than buying through intermediaries.
Compliance Risks and Common Pitfalls
Bitumen imports attract scrutiny because of undervaluation, misclassification, and SNI non-compliance. Customs uses a reference price database and may challenge declared CIF values.
- Undervaluation risk: If declared CIF is below the DJBC reference price for bitumen, customs issues a SPTNP (customs notification) and reassesses duty/tax on the higher value.
- Misclassification: Declaring modified bitumen under 2713.20.00 when it should fall under 2715.00.00 (5% duty) triggers penalties of 100–1000% of duty under the Customs Law.
- SNI failure: Non-compliant bitumen can be re-exported or destroyed at importer's cost. Testing typically takes 7–14 working days at an accredited lab.
- LS/ Surveyor delays: Missing Laporan Surveyor adds 3–7 days to clearance and demurrage costs of USD 50–100/day per container.
- PPh 22 without NPWP: Penalty rate jumps from 2.5% to 7.5%, a 3x increase on the tax line.
| Stage | Typical Duration |
|---|---|
| Pre-shipment document prep | 3–5 days |
| Vessel transit (SE Asia origin) | 5–10 days |
| Customs PIB submission | 1 day |
| PIB processing (green lane) | 1–2 days |
| PIB processing (red lane) | 5–10 days |
| SNI lab testing (if sampled) | 7–14 days |
| Total realistic door-to-door | 15–35 days |
Frequently Asked Questions
Q1: What is the import duty on bitumen in Indonesia?
The import duty on petroleum bitumen (HS 2713.20.00) is 0% under Indonesia's MFN tariff. However, importers still pay PPN of 11% and PPh 22 of 2.5% (with NPWP), bringing the effective tax load to roughly 13.5% of CIF value.
Q2: Is bitumen subject to VAT when imported into Indonesia?
Yes. PPN (VAT) applies at 11% on the CIF value plus duty. If you are registered as a PKP (VAT-registered importer), this PPN is recoverable as input tax credit, effectively reducing your net cost to near zero on that line.
Q3: Do I need an import license to bring bitumen into Indonesia?
Yes. You need an API-U and NIB, plus SNI compliance for penetration grades and potentially an SKI (import recommendation). Missing documentation can delay clearance by 3–14 days and trigger demurrage charges of USD 50–100 per container per day.
Q4: Does ATIGA or an FTA reduce bitumen duty below zero for Indonesia?
No. Because Indonesia's MFN rate on 2713.20.00 is already 0%, FTAs like ATIGA or IJEPA cannot lower the duty further. They do simplify documentation and may speed clearance, but the tax lines (PPN and PPh 22) remain unchanged.
Q5: How long does bitumen import clearance take in Indonesia?
Standard clearance via the green lane takes 1–2 days after PIB submission; the red lane takes 5–10 days. If SNI lab testing is triggered, add 7–14 working days. Realistic door-to-door from a Southeast Asian origin is 15–35 days.
Estimate Your Bitumen Import Cost Instantly
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