Calculator

Landed cost calculator for Indonesian imports

Enter a shipment's FOB price, freight, insurance and duty rate. The calculator builds the CIF value, the import duty, the PPN impor and the landed cost per unit, the way an ERP should post it.

By Matthews WongResearched on 12 October 2026

Key takeaway

An import's landed cost is its CIF value (FOB plus freight and insurance) plus import duty and other capitalisable costs. PPN impor is charged on the import value, which is CIF plus duty, but it is recoverable input tax, so it stays out of the inventory cost.

Results

CIF value: Rp 555,000,000
Bea masuk: Rp 41,625,000
Import value (nilai impor): Rp 596,625,000
PPN imporRecoverable input tax: kept out of the landed cost.: Rp 65,628,750
Duty + PPN due at the border: Rp 107,253,750
Landed cost: Rp 596,625,000
Landed cost per unit: Rp 596,625

Calculator

How the calculator works it out

Each step uses the result of the one before it. The example is the worked shipment from the landed-cost article.

Landed cost, step by step (example: FOB Rp500m, freight Rp50m, insurance Rp5m, duty 7.5%)
Step	Formula	Example
CIF value (customs value)	FOB + freight + insurance	Rp555,000,000
Bea masuk (import duty)	CIF × duty rate for the HS code	Rp41,625,000
Nilai impor (import value)	CIF + bea masuk	Rp596,625,000
PPN impor (non-luxury)	12% × 11/12 × import value = 11%	Rp65,628,750 (recoverable)
Landed cost	CIF + bea masuk + other capitalisable costs	Rp596,625,000

Luxury goods pay PPN impor at 12% on the full import value instead of 11/12 of it.

What this calculator does not cover

PPh 22 impor is also collected at the border. Its rate depends on the importer's status and the goods, so it is not calculated here; check the current regulation for your case.
The duty rate is yours to enter. It depends on the goods' HS code and any trade agreement that applies, and a wrong classification means a wrong duty.
Additional duties (such as anti-dumping or safeguard duties), excise and PPnBM are not included.
Results are exact to the sen. Customs applies its own rounding on the import declaration.

Code

The same maths in code

Rates as basis points and money as BigInt keep every step exact. PPN impor is computed but posted to an input-tax account, never to inventory.

// Landed cost of an import, in sen (1/100 rupiah), using BigInt.
// dutyBp is the duty rate in basis points: 7.5% = 750n.
function landedCostSen(fob: bigint, freight: bigint, insurance: bigint, dutyBp: bigint) {
  const cif = (fob + freight + insurance) * 100n;   // rupiah -> sen
  const duty = (cif * dutyBp) / 10_000n;            // bea masuk on CIF
  const importValue = cif + duty;                   // nilai impor
  const ppnImport = (importValue * 11n) / 100n;     // 12% x 11/12, non-luxury
  return { cif, duty, importValue, ppnImport, landed: importValue };
}

landedCostSen(500_000_000n, 50_000_000n, 5_000_000n, 750n);
// landed = 59_662_500_000n sen = Rp596,625,000 (PPN impor excluded)

Read the full method

FAQ

Frequently asked questions

Short answers, consistent with the sources on this page as of the research date.

What is landed cost for an import into Indonesia?

It is what imported goods actually cost the business once they are in the warehouse: the CIF value plus import duty and other capitalisable costs such as handling and brokerage. It is the figure inventory and cost of goods sold should carry.

Is import duty calculated on the FOB or the CIF value?

Indonesian customs assesses duty on the customs value, which in practice is the CIF value: the FOB price plus the freight and insurance needed to bring the goods to the Indonesian port. If you buy on FOB terms, add the actual freight and insurance you paid.

How is PPN impor calculated?

PPN impor is charged on the import value, which the PPN law defines as the customs value plus import duty and other customs levies. For non-luxury goods, PMK 131/2024 applies 12% to a DPP of 11/12 of that value, so 11% effective.

Should PPN impor be included in landed cost?

Generally no. PPN impor paid by a VAT-registered importer is creditable input tax, offset against output PPN in the monthly return, so it belongs in an input-tax account rather than inventory. Confirm your own PKP position with a tax consultant.

Why is PPh 22 impor not in the calculator?

Its rate depends on the importer's status and the type of goods, and the calculator only includes rules it can cite from a checked source. Look up the current PPh 22 rate for your case and add it to your cash plan separately.

Sources

Primary sources checked on the research date. Follow them for the current version.

Building software for Indonesia

More from the Indonesia guide

The other hubs, the reference pages and the calculators in this section.

Landed cost calculator for Indonesian imports

Enter a shipment's FOB price, freight, insurance and duty rate. The calculator builds the CIF value, the import duty, the PPN impor and the landed cost per unit, the way an ERP should post it.

By Matthews WongResearched on 12 October 2026

Key takeaway

Landed cost, step by step (example: FOB Rp500m, freight Rp50m, insurance Rp5m, duty 7.5%)

CIF value (customs value)

FOB + freight + insurance

Rp555,000,000

Bea masuk (import duty)

CIF × duty rate for the HS code

Rp41,625,000

Nilai impor (import value)

CIF + bea masuk

Rp596,625,000

PPN impor (non-luxury)

12% × 11/12 × import value = 11%

Rp65,628,750 (recoverable)

Landed cost

CIF + bea masuk + other capitalisable costs

Rp596,625,000

// Landed cost of an import, in sen (1/100 rupiah), using BigInt. // dutyBp is the duty rate in basis points: 7.5% = 750n. function landedCostSen(fob: bigint, freight: bigint, insurance: bigint, dutyBp: bigint) { const cif = (fob + freight + insurance) * 100n; // rupiah -> sen const duty = (cif * dutyBp) / 10_000n; // bea masuk on CIF const importValue = cif + duty; // nilai impor const ppnImport = (importValue * 11n) / 100n; // 12% x 11/12, non-luxury return { cif, duty, importValue, ppnImport, landed: importValue }; } landedCostSen(500_000_000n, 50_000_000n, 5_000_000n, 750n); // landed = 59_662_500_000n sen = Rp596,625,000 (PPN impor excluded)