Import Regulation

Import Tax Provisions for Shipment Goods

The Government of the Republic of Indonesia has implemented Regulation of the Minister of Finance of the Republic of Indonesia Number 96 of 2023 concerning Customs, Excise and Tax Provisions on the Import and Export of Shipped Goods, starting from 17 October 2023.

Based on this regulation, imported shipments will be subject to import duty and taxes with the following provisions:

1. Shipments with an FOB value of ≤ USD 3, will be exempt from import duty and subject to VAT of 11%.

2. Shipments with an FOB value of > USD 3 to USD 1,500 will be subject to import duty of 7.5% and VAT of 11%.

3. For shipments with FOB above USD 1,500, will be imposed with import duty, VAT and import tax. For shipments in this category, business entity consignee are required to submit the customs clearance process using the PIB (Notification of Import of Goods) document, while individual consignee are required to complete the PIBK (Notification of Import of Special Goods) document.

4. The tax provisions above do not apply to commodities included in the Most Favored Nation (MFN) category including: bags, books, textile products, shoes, cosmetics, steel, bicycles and watches.

5. Tax calculations for commodities in the MFN categories are determined as follows:

6. Shipments containing excisable goods may be granted excise exemption for each consignee per piece in the maximum amount as follows:

a. A total of 40 (forty) cigarettes, 5 (five) cigars, 40 (forty) grams of sliced tobacco, or other tobacco products, with the maximum quantity for each type as follows:

1) 20 (twenty) sticks;

2) 5 (five) capsules;

3) 30 (thirty) mililiters (in liquid form);

4) 4 (four) cartridges; or

5) 50 (fifty) grams or 50 (fifty) milliliters, if in other forms; and/or

b. 350 (three hundred and fifty) milliliters of beverage containing ethyl alcohol.

In the event that the shipment exceeds the provisions, the excess goods are destroyed by Customs and Excise officials, witnessed by the postal operator.

The import process via Pos Indonesia refers to the provisions contained in the regulations below :

1. Law of the Republic of Indonesia Number 38 of 2009 concerning Post

a. Postal goods, whether in the form of universal postal goods or other postal goods to and from abroad, are treated as import and export goods in accordance with the provisions of laws and regulations in the field of customs and/or quarantine;

b. Inspection of postal items for customs and/or quarantine purposes must take priority over other inspections;

c. In the event of a customs and/or quarantine violation regarding the delivery of postal goods, the provisions of the statutory regulations in the field of customs and/or quarantine will be applied.

2. Law of the Republic of Indonesia Number 10 of 1995 concerning Customs

“Imported goods sent by post or deposit services can only be issued with the approval of the Customs and Excise Officer”.

3. Regulation of the Minister of Finance of the Republic of Indonesia Number 96 of 2023 concerning Customs, Excise and Tax Provisions on the Import and Export of Consigned Goods

4. Regulation of the Minister of Trade of the Republic of Indonesia Number 31 of 2023 concerning Business Licensing, Advertising, Guidance and Supervision of Business Actors in Trading Through Electronic Systems

a. Every cross-border trader or marketplace must have a PPMSE permit;

b. Harga minimum barang hasil PPMSE yang diperbolehkan dikirim adalah FOB USD 100 per unit.

General provisions:

1. All goods and documents sent by post can only be delivered to the recipient after passing through customs clearance process.

2. The purpose of customs clearance process is as follows:

a. Prevent the entry of shipments that are prohibited from entering Indonesian territory;

b. Ensuring the entry of shipments from abroad has met the requirements of the applicable laws and invitations;

c. Ensure that the state's right to import duties, excise, and taxes in the context of imports is fulfilled.

3. Maximum shipment value to get import duty exemption is USD 3 (three United States dollars).

Customs clearance process and payment of import taxes and other fees through PT Pos Indonesia:

1. To ensure that all imported shipments sent comply with applicable customs regulations, PT Pos Indonesia facilitates consignee to carry out customs clearance processes at Customs Facilities determined by Customs and Excise.

2. To carry out the customs process for imported shipments, PT Pos Indonesia applies shipment handling fees in accordance with the stipulated provisions.

3. PT Pos Indonesia (Persero) will send a notification to the consignee via WhatsApp, SMS, or notification letter (X13) regarding the information of the amount of import duties and taxes that have been determined by Customs and Excise, shipment handling fees and payment procedures.

4. To provide convenience to customers, settlement or payment of all import duties, taxes and other fees can be done using the Virtual Account mentioned in the notification, via the Pospay Apps, Post Office counter, or banking services.

Tariffs for imported shipments customs clearance process

1. Import shipments that have gone through the customs clearance process, whether subject to import duties and taxes in the framework of imports or those subject only to VAT, will be charged according to the following provisions:

2. The shipment will be delivered to the address written on the shipment, if all obligations related to Import Duty and Tax and other fees have been paid. There is no call for collection of shipments at the Post Office, except at the request of the consignee.

3. If obligations for import duty taxes and other fees are not paid within three days, the consignee will be subject to the consequences of paying storage fees.

Provisions for goods that are prohibited and restricted from entering Indonesian territory refer to the Regulation of the Minister of Trade Regulation No. 12 of 2020 concerning Import Prohibited Goods: Permendag No.12 Tahun 2020 tentang Lartas Impor