Code summary
Often confused with
- 10732 - Industri Cokelat Dan Kembang Gula Dari Cokelat: Compare this code when the main activity is better described as industri Cokelat Dan Kembang Gula Dari Cokelat rather than industri Pengolahan Kakao.
- 10733 - Industri Manisan Buah-Buahan Dan Sayuran Kering: Compare this code when the main activity is better described as industri Manisan Buah-Buahan Dan Sayuran Kering rather than industri Pengolahan Kakao.
- 10739 - Industri Kembang Gula Lainnya: Compare this code when the main activity is better described as industri Kembang Gula Lainnya rather than industri Pengolahan Kakao.
OSS filing review
The OSS review for KBLI 10731 should start from the NIB path, standard certificates, sector licences, and business-model consistency. For factories, production workshops, and processing companies, the most common failure point is not the OSS interface itself, but the mismatch between the real activity, the location, and the code being filed.
- Official OSS portal: Validate the NIB path, risk-based flow, and downstream licences for industri Pengolahan Kakao.
- Guide to NIB registration in OSS: Use this checklist to test KBLI consistency, entity data, and whether the team is ready to check the linked KLU before filing as well.
- OSS Risk & licences hub: Open this hub to review the low, medium-low, medium-high, and high-risk flows at system level.
Note: the final per-code risk tier still has to be confirmed directly in OSS.
HS / BTKI review
Cross-border trade review for industri Pengolahan Kakao usually starts from the BTKI chapter or section closest to the goods output. This block is meant as a customs-screening starting point, not as a claim that one KBLI code automatically equals one HS code.
- Chapter 09 - Coffee, tea, mate and spices: Start from this chapter if the output of industri Pengolahan Kakao enters cross-border trade.
- BTKI Section IV - Prepared foodstuffs, beverages, and tobacco: Use this section as the first screening layer before moving down to narrower BTKI chapters.
Source: the DJBC BTKI chapter directory and the official tariff page.
Core KBJI occupations for KBLI 10731
These occupation groups are linked through a semantic matrix based on the KBLI section and KBJI major groups. The tier is shown so users can distinguish official data from derived links.
- 7 - Craft and related trades workers
- 8 - Plant and machine operators and assemblers
- 3 - Technicians and associate professionals
Occupation source: BPS KBJI 2014. The current KBLI relation is derived, not an official 1:1 correspondence table.
Region and payroll review
The operating location for KBLI 10731 cannot be separated from region codes, provincial wage floors, and when relevant zone incentives. For industri Pengolahan Kakao, the region review usually starts from the business domicile, the real operating site, and the provincial payroll footprint used by factories, production workshops, and processing companies.
- Indonesia region codes: 38 provinces are already loaded with administrative profiles and region codes.
- Minimum wages by province: 38 provincial minimum-wage profiles are available for first-pass payroll screening.
- KEK and FTZ: Check this layer if the business model is sensitive to location incentives or customs facilities.
Source: the Satu Data Indonesia region-code dataset, national wage references, and the official KEK list.
| Level | Code | Description |
|---|---|---|
| Section | C | Industry |
| Division | 10 | Industri Makanan |
| Group | 107 | Industri Makanan Lainnya |
| Class | 1073 | Industri Kakao; Industri Cokelat Dan Kembang Gula |
| Activity | 10731 | Industri Pengolahan Kakao |
Related tools and layers
- KLU 10731
- OSS risk for this code
- Foreign ownership hub
- BPJS calculator
- PPh 21 TER calculator
- Minimum wages by province
Tax norm summary
- 10 provincial capitals norm: 20.0%
- Other provincial capitals norm: 20.0%
- Other areas norm: 18.0%
- Cross-check with DJP before filing tax returns.
Sources
| Source | URL | Regulation | Tier |
|---|---|---|---|
| BPS KBLI 2025 | https://bps.go.id | BPS Regulation No. 7 of 2025 | official |
| Putranto Alliance KLU table | https://putranto-alliance.com/indonesian-business-field-classification-klu/ | Derived from DJP references | fallback |
Compliance risk score
4 of 4 factors passing
- pass Verified in official source - KBLI 2025 code 10731 is present in the official BPS classification release.
- pass Hierarchy chain is complete - Section C, Division 10, Group 107, and Class 1073 are all present in the loaded hierarchy.
- pass Official thresholds documented - A linked KLU/NPPN layer is loaded for KBLI 10731, including published norm values.
- pass Trade or export match available - 2 BTKI review starting point(s) are currently mapped for KBLI 10731.
Who is this code for
This code typically applies to the following activity types, operating roles, or business models:
Source: MANUAL, 2026-05-04
FAQ
What is the main operating test for keeping KBLI 10731 under Industri Pengolahan Kakao?
Keep KBLI 10731 when the day-to-day operating core genuinely sits in industri Pengolahan Kakao inside the wider production processes, assembly, finishing, and processed-goods output layer. The code is weak if the business only touches that field indirectly while its dominant activity belongs somewhere else.
How should KBLI 10731 be separated from Industri Cokelat Dan Kembang Gula Dari Cokelat?
The line is drawn by the actual primary activity carried out at class 1073 and group 107 level. If the operational centre is better described as industri Cokelat Dan Kembang Gula Dari Cokelat, the user should compare again instead of keeping KBLI 10731 only because it still sits in the same wider production processes, assembly, finishing, and processed-goods output branch.
If the business also performs pure trading, repair work, or raw-material extraction, can KBLI 10731 still remain the lead code?
KBLI 10731 can remain the lead code only when industri Pengolahan Kakao is still the operational and revenue centre. If the dominant line is actually pure trading, repair work, or raw-material extraction, the safer path is to compare neighbouring branches before filing.
Why should factories, production workshops, and processing companies still read Group 107 and Class 1073 before selecting KBLI 10731?
Because group and class level show the nearest branch boundary before the endpoint is fixed. Reading those layers first helps the user decide whether industri Pengolahan Kakao is truly the right endpoint or just one of several nearby codes in the same branch.
Which checkpoints still need review after KBLI 10731 is selected?
Choosing KBLI 10731 does not finish the compliance review. After the code is selected, the user still needs to review the OSS risk path, the linked KLU mapping, and the downstream operational checkpoints triggered by filing and implementation.
Changelog
- 2026-03-19 - The code page was published with the official KBLI hierarchy and an activity summary.
- 2026-03-19 - Linked KLU, related tools, and compliance blocks were updated.
This portal is informational. Confirm the final obligation and competent authority before filing, licensing, payroll, tax, or investment decisions. Read methodology.