Indonesia does not impose any tax for the export of wooden prefab houses as long as all prefab elements are part of the house. This needs to be proven by drawings and a detailed volume list, which we will produce.
Not exempted from export tax are wooden elements not part of a prefabricated house and which exceed certain dimensions, as follows.
- The sum of width x thickness shall not be more than 40 cm2. Example: a board of 2.5 cm thick and 30 cm wide cannot be exported (2.5 x 30 = 75 cm2).
- The sum of width x thickness is smaller than 40 cm2 and the board has no profile. Export taxes of up to 30% will be imposed.
- The sum of width x thickness is smaller than 40 cm2 and the board has a profile (say T&G). No taxes imnposed.
Iron wood is prohibited from being exported, except Iron wood roof shingles provided a certain quota will not be exceeded.
Import duties for wooden prefab houses vary from country to country and depend on the HS codes (Harmonized System codes). In addition to the import duty VAT needs to be paid which also varies from country to country. In order to review the import duty percentages in your country you may log on to: <import duty percentages> which will navigate you to the internet showing a comprehensive import duty list for 95 countries in the world.
International transactions are now much easier with the use the Harmony System Code, or HS Code. The HS Code is applied globally. The Harmonized System or usually referred to as HS is a list of goods classification list made systematically for the purpose of facilitating import tariffs, trading transactions, transport and statistics. Currently, the classification of goods in Indonesia is based on the Harmonized System and is applied in a list of tariff called Indonesia Customs Tariff Book.
In order to be informed what the applicable import duty (in %) will be for a wooden prefab houses at the country of destination, one needs to contact the appropriate authority which can be the Ministry of Forestry, the Ministry of Agriculture, the Ministry of Economic Affairs or Customs.
The general HS code for wooden prefab houses is HS 4421.90. ****. The **** stands for the code which may be required to indicate the type of wood. The HS code for core board is 4412 ****. The HS code for the steel connectors (anchors, steel base plates) is HS 8302.
The exact code can only be provided by the cargo forwarder, however, the above mentioned codes may help you in obtaining some information from the authorities about import duties.
In average import duties for wooden prefab houses will be in the range of 15% to 30% split into a VAT part and an import duty part.