What a US buyer pays on Indonesian goods today
US duties are owed by the importer of record, usually the US buyer, not the Indonesian exporter. The liability is a personal debt of the importer to the United States.[6] Duties follow the country of origin and the 10-digit HTS line of the goods, not the port they ship from or the freight terms.
As of September 25, 2026, an entry of Indonesian-origin goods is built from these layers. Most shipments pay only the first two, plus fees.
- The normal (Column 1 General) duty for the HTS line. Indonesia is still listed as a Generalized System of Preferences beneficiary, but GSP duty-free treatment lapsed after December 31, 2020 and Congress has not renewed it, so Indonesian goods pay the general rate unless a line is duty-free anyway.[5][4]
- A 10% Section 301 duty on products of Indonesia, under heading 9903.05.45, since July 24, 2026. Goods on the general exemption lists and on a separate Indonesia list do not pay it.[1][3]
- Section 232 duties instead of the 10% Section 301 duty on covered goods such as steel, aluminum, copper, vehicles and parts, and wood products.[3]
- Antidumping or countervailing duties on goods under a Commerce order, such as frozen warmwater shrimp and biodiesel from Indonesia.[28][29]
- Fees: the merchandise processing fee on formal entries and, for ocean freight, the harbor maintenance fee.[7][8]
The US duty stack on goods from Indonesia, September 25, 2026
The table lists every measure that applies, or applied during 2025 and 2026, to goods of Indonesian origin. Rates are additional to the Column 1 duty unless the row says otherwise. The notes that follow the table explain the exemptions and how the rows combine.
| Measure | Rate | Applies to | Legal basis | Effective date |
|---|---|---|---|---|
| Column 1 General (MFN) duty | Set by HTS line, from free upward[3] | All Indonesian goods; GSP not in effect since 2021[5] | Harmonized Tariff Schedule | In force; GSP lapsed after December 31, 2020[5] |
| Section 301, forced labor (in force) | 10%[1] | All products of Indonesia except the exemptions in notes 1 and 2[3] | Section 301, Trade Act of 1974; USTR notice 91 FR 47318; 9903.05.45[1][3] | July 24, 2026[1] |
| Section 232 (in force) | Metals generally 50%, some copper and derivative articles 25%; other programs vary[9] | Covered products of any origin; no Indonesia partner rate in HTS Rev. 19[3] | Section 232, Trade Expansion Act of 1962; proclamations | Metals on full value from April 6, 2026[9] |
| Antidumping and countervailing duties | Set by each order[28] | Goods covered by a Commerce order, such as shrimp, biodiesel and wind towers from Indonesia[28][29][31] | Tariff Act of 1930, orders by Commerce | Order by order |
| Merchandise processing fee | 0.3464% of value, within a per-entry minimum and maximum[7] | Formal entries | 19 CFR 24.23[7] | In force; limits adjusted each fiscal year |
| Harbor maintenance fee | 0.125% of value[8] | Commercial cargo unloaded from a vessel at a covered US port[8] | 19 CFR 24.24[8] | In force |
| Section 122 surcharge (ended) | 10%[12] | Most imports; not on top of Section 232[12] | Section 122, Trade Act of 1974; Proclamation 11012; 9903.03.01[12][13] | February 24 to July 24, 2026[13] |
| IEEPA reciprocal tariff (ended) | 10% baseline, then 19%[16][19] | Indonesian goods not in the exempt categories[16] | Executive Orders 14257 and 14326; 9903.02.27[19][3] | April 5, 2025 to February 23, 2026[16][26] |
Notes to the table
Each note applies to the rows named in it. The importer's licensed customs broker confirms which lines go on the entry.
- Note 1, general Section 301 exemptions. The 10% duty does not apply to goods listed in U.S. note 52(b) to Chapter 99, which includes coffee (0901), cocoa beans (1801.00.00), natural rubber (4001), pepper (0904), cinnamon (0906), cloves (0907), nutmeg and mace (0908) and coconuts (0801); to the particular articles in note 52(c); to civil aircraft and their parts; to listed articles for pharmaceutical use; to Section 232 goods; or to donations and informational materials.[3]
- Note 2, Indonesia-only exemptions. U.S. note 52(j)(11) exempts a further list of Indonesian goods from the 10% duty (headings 9903.06.16 and 9903.06.17). It includes crude and other palm oil (1511.10.00, 1511.90.00), palm kernel and babassu oils (1513.21.00, 1513.29.00), industrial fatty acids (3823.11.00, 3823.12.00, 3823.19.20), certain essential oils, dark red meranti and other tropical wood and some plywood lines of heading 4412, certain rattan and bamboo plaiting materials and rattan basketwork lines (4601, 4602), silk, pearls, diamonds and other gemstones, live animals, and cut flowers and plants.[3][1] Check the exact 8-digit line: an exemption covers only the subheadings listed.
- Note 3, Section 232 and Section 301. Goods that pay a Section 232 duty on metals, vehicles and parts, trucks, wood products, covered semiconductors or patented pharmaceuticals are exempt from the forced-labor Section 301 duty (9903.05.90).[3] See our Section 232 guide for every 232 rate.
- Note 4, stacking. Goods that pay the 10% Section 301 duty also pay any other additional duty in Chapter 99 subchapters III and IV, except where U.S. note 52 says otherwise, and they remain subject to antidumping and countervailing duties.[3] A Section 301 exemption does not lift an antidumping or countervailing duty.
- Note 5, in-transit rule. Goods loaded on the vessel before 12:01 a.m. ET on July 24, 2026 and entered before 12:01 a.m. ET on July 28, 2026 were exempt from the Section 301 duty.[1]
- Note 6, Section 122. The surcharge did not apply on top of Section 232 duties; on a product partly covered by 232, it applied only to the part 232 did not cover.[12]
What changed, and when: April 2025 to September 2026
Each date is the first day the change applied to goods entered for consumption or withdrawn from warehouse, at 12:01 a.m. Eastern time unless noted.
- April 5, 2025. 10% IEEPA baseline tariff on goods from nearly all countries, including Indonesia.[16]
- April 9, 2025. Indonesia's country rate of 32% under Executive Order 14257 takes effect (9903.01.61).[16][3]
- April 10, 2025. Executive Order 14266 suspends the country rates for 90 days and applies 10% instead; Executive Order 14316 later extends the suspension to August 1, 2025.[17][18]
- July 22, 2025. The United States and Indonesia publish a joint statement on a framework for an Agreement on Reciprocal Trade, with a 19% reciprocal rate.[20]
- August 7, 2025. Indonesia's reciprocal rate is set at 19% (9903.02.27).[19][3]
- February 19, 2026. The two governments sign the Agreement on Reciprocal Trade. It enters into force only after both sides complete their legal procedures.[22][21][23]
- February 20, 2026. The Supreme Court holds in Learning Resources, Inc. v. Trump that IEEPA does not authorize tariffs. Executive Order 14389 ends the IEEPA tariff actions the same day.[24][25]
- February 24, 2026. CBP stops collecting IEEPA duties (from 12:00 a.m. ET). The 10% Section 122 surcharge starts at 12:01 a.m. ET.[26][13]
- April 6, 2026. Section 232 duties on steel, aluminum and copper articles apply to the full customs value.[9]
- July 24, 2026. The Section 122 surcharge expires, and the 10% Section 301 forced-labor duty on Indonesia begins.[12][1]
- September 16, 2026. Commerce publishes final affirmative antidumping and countervailing duty determinations on solar cells and modules from Indonesia.[36][37]
IEEPA tariffs on Indonesia: 32% announced, 19% charged, then zero
The International Emergency Economic Powers Act (IEEPA) reciprocal tariffs were the ones that made headlines. Executive Order 14257 of April 2, 2025 listed Indonesia at 32%.[16][3] That rate was suspended the day after it started, and Indonesian goods paid the 10% baseline until Executive Order 14326 set Indonesia's rate at 19% from August 7, 2025, under heading 9903.02.27.[17][19][3] Steel, aluminum, autos and other Section 232 goods, and products listed in Annex II of Executive Order 14257, were exempt from the reciprocal tariff.[16]
On February 20, 2026 the Supreme Court held that IEEPA does not authorize tariffs, and CBP stopped collecting all IEEPA duties on goods entered from 12:00 a.m. ET on February 24, 2026. Section 232 and Section 301 duties were not affected.[24][26]
IEEPA duties already paid on Indonesian goods are being refunded with interest through CBP's CAPE process. Only the importer of record, or the licensed customs broker that filed its entries, can file the claim, and CBP pays the refund to the importer of record or to the party it designated on CBP Form 4811.[27] See the tariff refund guide for the steps and deadlines, and get an IEEPA refund estimate for what your entries paid.
The US-Indonesia trade agreement: what is official
The July 22, 2025 joint statement said the United States would reduce the reciprocal tariff on originating goods of Indonesia to 19%, and could cut it further for commodities not naturally available or produced in the United States.[20] The Agreement on Reciprocal Trade signed on February 19, 2026 kept that structure: no reciprocal duty on goods in its Schedule 2A, a zero reciprocal rate on the agricultural goods in Schedule 2B, and no more than 19% on everything else, in each case on top of the normal duty.[21] The White House fact sheet added a planned mechanism for a volume of Indonesian textiles and apparel, still to be specified, to enter at a 0% reciprocal rate.[23]
Those tariff terms were written against the IEEPA reciprocal tariff, which the Supreme Court struck down the next day.[24] The agreement enters into force 90 days after the two governments exchange written notice that their legal procedures are complete.[21] As of September 25, 2026 we found no notice of entry into force in the Federal Register or from USTR, and no US tariff line that applies the agreement's rates. Treat any deal rate as unsettled until it appears in the Federal Register or a CBP message.
The agreement does matter for the new Section 301 duty. USTR set Indonesia's rate at 10% after considering Indonesia's commitment in the agreement to prohibit imports made with forced labor, and the Indonesia-only exemption list in note 2 comes from the same action.[1]
Section 122: the 10% surcharge, February 24 to July 24, 2026
Proclamation 11012 replaced the IEEPA tariffs with a 10% surcharge on most imports under Section 122 of the Trade Act of 1974, reported under 9903.03.01. It applied to goods entered from 12:01 a.m. ET on February 24, 2026 through 12:01 a.m. ET on July 24, 2026, with exemptions listed in its annexes, and it did not stack on Section 232 duties.[12][13] Indonesia had no separate rate.
The Court of International Trade held the Section 122 duties unlawful on May 7, 2026, but it ordered relief only for the three plaintiffs it found had standing.[15] On June 11, 2026 the Federal Circuit stayed that judgment while the government appeals.[14] As of September 25, 2026, CBP's CAPE refund process covers IEEPA duties only; its refund page describes no process for Section 122 duties.[27] Our Section 122 refund status page tracks the appeal and totals what your entries paid.
Section 301: the 10% forced-labor duty on Indonesian goods
On July 28, 2026 USTR published actions in its Section 301 investigations of 60 economies over failure to impose and effectively enforce a ban on imports made with forced labor. USTR listed Indonesia among six economies that have failed to effectively enforce such a prohibition, and imposed 10% on products of Indonesia from July 24, 2026, with exemptions in Annex I and Annex II, Parts A and L, of the notice.[1] The 10% is added to the normal duty; it is not a rate net of the normal duty.[3]
Textiles and apparel. The President directed USTR to set up tariff-rate quotas for Bangladesh, Cambodia, Indonesia and Malaysia, for an initial 3 years, that would let a volume of specific textiles and apparel enter free of the Section 301 duty based on each country's imports of US cotton and textile inputs. Until the quotas exist, those goods pay the 10%.[2] As of September 25, 2026 we found no Federal Register notice establishing them.
This is not the China Section 301 program. The China lists, exclusions and rates are covered in our Section 301 guide.
Section 232 as it applies to Indonesian goods
Section 232 duties apply by product, at the general rate for every origin unless a proclamation sets a partner rate. HTS Revision 19 has no Section 232 line specific to Indonesia, so Indonesian steel, aluminum, copper, auto parts and furniture pay the general rates.[3] A Commerce notice of September 23, 2026 lists Indonesia among the jurisdictions eligible for a zero Section 232 rate on certain specialty and animal-health pharmaceuticals under Proclamation 11020.[10] Since April 6, 2026, steel and aluminum articles and Annex I-A derivatives pay 50% of the full customs value, not only the metal content.[9]
The February 2026 fact sheet said only that the United States may take the agreement into account in future Section 232 actions.[23] Full rates, lines and dates are in our Section 232 guide.
Quartz surface products. Indonesia is on the list of developing countries excluded from the Section 201 safeguard on quartz surface products that began on August 15, 2026.[3][11]
Antidumping and countervailing duties on Indonesian goods
Antidumping (AD) and countervailing (CVD) duties are set product by product and often company by company, and they apply on top of every other duty, including for goods exempt from the Section 301 duty.[3] Orders in force on Indonesian goods include:
- Frozen warmwater shrimp, antidumping order since December 26, 2024.[28]
- Biodiesel, antidumping and countervailing duty orders since 2018.[29][30]
- Utility scale wind towers, antidumping order; continuation notice published March 19, 2026.[31]
- Monosodium glutamate, antidumping order; continuation notice published June 5, 2026.[32]
- Hardwood and decorative plywood. Commerce made final affirmative AD and CVD determinations on July 21, 2026, and the US International Trade Commission found injury in a determination published September 9, 2026.[33][34][35] As of September 25, 2026 we found no order notice in the Federal Register.
- Solar cells and modules. Commerce published final affirmative AD and CVD determinations on September 16, 2026.[36][37]
- Certain fatty acids. Commerce made preliminary affirmative CVD and AD determinations on July 23 and September 22, 2026.[38][39]
Fees, de minimis and customs entry
The merchandise processing fee is 0.3464% of the value of a formal entry, within a per-entry minimum and maximum that CBP adjusts each fiscal year.[7] The harbor maintenance fee is 0.125% of the value of commercial cargo unloaded from a vessel at a covered US port. It applies to ocean freight, not air.[8] See our customs clearance page for how an entry is put together.
Sending low-value parcels from Indonesia straight to US customers? Our de minimis guide covers the status of the duty-free exemption for low-value shipments and the entry types that now apply.
How to find the rate for your product
The duty depends on the 10-digit HTS line and the entry date. These steps get you to an estimate. Your US buyer's licensed customs broker confirms it on the entry.
- Classify the product to 10 digits with the HTS code finder.
- Open the tariff simulator with Indonesia as origin, enter the code and the entry date, and it lists the Column 1 duty, each Chapter 99 duty in force on that date, MPF and HMF.
- Compare with ready-made pages for common Indonesian exports, such as palm oil, frozen shrimp, coffee, natural rubber and sports footwear, or browse import duty by HTS code.
- Check whether the line is in the Section 301 exemption lists or covered by Section 232 or an antidumping or countervailing duty order. The AD/CVD lookup lists the orders by product and country.
- Ask the importer's licensed customs broker to confirm the Chapter 99 lines before the goods ship.