9903.05.45 Indonesia Section 301 Forced Labor: 10% Duty Explained

Key Points

• HTS 9903.05.45 imposes an additional 10 percent ad valorem duty on all products of Indonesia, effective July 24, 2026, with no announced end date.
• The duty covers all Chapter 1 through 97 products of Indonesian origin and is authorized under U.S. note 52 of Chapter 99 as part of the USTR Section 301 Forced Labor Interagency Program (FLIP) final action dated July 23, 2026.
• This code rides on the entry alongside the regular Chapter 1-97 classification; importers must report both codes on each affected entry.
• The Section 301 forced-labor codes at 9903.05.20 through 9903.05.84 are a separate and distinct program from the Section 301 Brazil codes at 9903.05.01 through 9903.05.09; do not confuse them.
• CBP issued CSMS 69326983 to provide filing guidance; importers and brokers should review it before tendering any Indonesian-origin entries dated on or after July 24, 2026.

On this page

1. What 9903.05.45 is and who must care
2. Legal authority and program background
3. Product and country scope
4. The 10 percent rate and its effective window
5. How 9903.05.45 stacks with other duties
6. How the code appears on a customs entry
7. What importers should do
8. Key references

HTS 9903.05.45 is a Chapter 99 overlay code that adds a 10 percent ad valorem duty to every product of Indonesia, across all chapters of the tariff schedule, as a result of a Section 301 Forced Labor action. The duty took effect on July 24, 2026 and has no announced end date as of September 6, 2026. Any importer bringing Indonesian-origin goods into the United States on or after that date owes this additional charge on top of whatever regular duties, Section 232 duties, or other Chapter 99 add-ons already apply.

The links in this article go to the primary documents: the USTR final action notice, the official tariff schedule, and CBP's CSMS guidance. Read the source before filing.

What 9903.05.45 is and who must care

Any importer, customs broker, or trade attorney handling shipments from Indonesia needs to know this code. It does not target a specific sector or a list of product categories. U.S. note 52(a) sweeps in all Chapter 1 through 97 products of Indonesian origin, meaning furniture, textiles, electronics, agricultural goods, chemicals, and everything else that clears Indonesian customs before being exported to the United States.

If your supply chain touches Indonesia at the country-of-origin level, 9903.05.45 applies. The breadth is unusual compared with many Section 301 actions, which are product-specific. Here, origin is the only operative criterion.

For context on how similar country-specific forced-labor codes work under the same program, see our articles on 9903.05.42 Honduras and 9903.05.39 European Union.

Legal authority and program background

The duty originates from the USTR Section 301 Forced Labor Interagency Program (FLIP) final action dated July 23, 2026. That action is the legal event that authorized the rate; the effective date of collection began the following day, July 24, 2026. The mechanism sits in U.S. note 52 to Chapter 99 of the Harmonized Tariff Schedule of the United States (HTSUS), which establishes the country headings running from 9903.05.20 through 9903.05.84.

A critical distinction: codes 9903.05.01 through 9903.05.09 in the same numerical neighborhood are a completely different program covering Section 301 actions related to Brazil. Do not conflate them. Indonesia's forced-labor code is 9903.05.45, governed exclusively by U.S. note 52.

CBP operationalized the new code through CSMS 69326983, which contains the filing instructions importers and brokers need for ACE submissions. Consult that message for system-specific guidance.

For a broader explanation of how Section 301 compares with Section 232 and Section 201 trade remedy tools, see Section 232 vs 301 vs 201: Three Trade Remedy Tools Compared.

Product and country scope

Country

The sole country in scope under 9903.05.45 is Indonesia (ISO country code: ID). Country of origin, determined under the usual CBP substantial-transformation and specific rules-of-origin standards, controls. A product merely transshipped through Indonesia is not automatically in scope; a product that is a product of Indonesia under the applicable origin rules is.

Products

Per U.S. note 52(a), the duty applies to all Chapter 1 through 97 products of Indonesia. There is no product exclusion list published in the facts available as of September 6, 2026. If you are uncertain whether an exclusion process exists or has been announced for specific goods, confirm with the current HTSUS or with your broker; do not assume exclusions based on other Section 301 programs.

The 10 percent rate and its effective window

The additional duty rate is 10 percent ad valorem, applied to the customs value of the imported merchandise. It applies to entries made on or after July 24, 2026. No sunset date or scheduled rate change has been announced.

Because the rate is ad valorem rather than specific, the dollar cost scales directly with the value of the shipment. A $500,000 Indonesian-origin entry carries a $50,000 additional duty liability under this code alone, before accounting for any other duties.

Rates in the Section 301 forced-labor program vary by country. Some country codes in the 9903.05.20 to 9903.05.84 range carry 12.5 percent rates rather than 10 percent. Indonesia's assigned rate is 10 percent; confirm the rate for any other country-specific code you work with separately.

How 9903.05.45 stacks with other duties

Chapter 99 overlay codes are additive. The 10 percent under 9903.05.45 sits on top of:

• The regular MFN (column 1 general) duty rate for the Chapter 1-97 classification of the specific product.
• Any applicable Section 232 additional duties (for example, steel or aluminum derivatives, or other product categories with active Section 232 actions).
• Any other Chapter 99 duties that independently apply to the same goods.

The facts block does not describe any MFN cap specifically for 9903.05.45. If you believe a cap or offset provision could apply to your goods, verify the current text of U.S. note 52 in the official HTSUS at hts.usitc.gov before filing.

Use our duty calculator to model the combined duty liability across all applicable codes for a given entry.

How the code appears on a customs entry

Chapter 99 codes never replace the underlying classification; they ride alongside it. A typical Indonesian-origin entry line will show two HTS numbers:

• The Chapter 1-97 code that classifies what the product actually is (for example, a furniture subheading, a textile heading, etc.).
• 9903.05.45, reported as a secondary code on the same line, which tells ACE to assess the additional 10 percent.

Omitting 9903.05.45 from an entry filed on or after July 24, 2026 for Indonesian-origin goods will result in an underpayment of duties. CBP may issue a bill for the difference, plus interest. For a deeper explanation of the two-code structure, see HTS Chapter 99 Explained: Why Your Product Has Two Codes.

CBP's filing-level guidance is in CSMS 69326983. Review that message for any ACE-specific field instructions or entry-type nuances before submission.

What importers should do

• Audit open and pending entries. Identify all entries of Indonesian-origin goods with a release date on or after July 24, 2026, and confirm that 9903.05.45 is reported and the 10 percent additional duty is included in the duty computation. File post-summary corrections for any entries that are missing the code and still within the correction window.
• Update your classification database and broker instructions. Add 9903.05.45 as a mandatory secondary code for all Indonesian-origin lines. Verify the rule applies to the full Chapter 1-97 scope so that no product category is inadvertently omitted.
• Review CSMS 69326983. Read the CBP system message for filing-level requirements, including any ACE entry-type or field-level specifics.
• Monitor U.S. note 52 for changes. Because no end date has been announced, track the HTSUS and any USTR notices for modifications to the rate, scope, or any exclusion process that may be established for 9903.05.45.

Key references

• Harmonized Tariff Schedule of the United States (HTSUS), hts.usitc.gov - Official text of 9903.05.45 and U.S. note 52 to Chapter 99.
• CBP CSMS 69326983 - CBP Cargo Systems Messaging Service notice providing ACE filing instructions for the Indonesia Section 301 forced-labor duty.
• Federal Register, federalregister.gov - Search for the USTR Section 301 FLIP final action dated July 23, 2026.
• USTR, ustr.gov - Office of the United States Trade Representative, source of the Section 301 Forced Labor Interagency Program final action.
• HTS Chapter 99 Explained: Why Your Product Has Two Codes - Background on the two-code reporting structure for Chapter 99 overlay duties.
• 2026 Tariff Code Overview - CustomsGenius guide to new and modified HTS codes effective in 2026.