COUNTRIES IMPORT GUIDES

INDONESIA

KEY CONTROLLED COMMODITIES

FOOD DRINK AND MEDICINE: LICENSE FROM FOOD AND DRUG AGENCY IS REQUIRED, UNLESS THE PRODUCTS ARE INTENDED FOR RESEARCH, PRODUCT DEVELOPMENT, REGISTRATION SAMPLE, DONATION, EXHIBITION, OR PERSONAL PURPOSE (FOR THE AFOREMENTIONED PURPOSES, THE CONSIGNEE COULD APPLY SPECIAL ACCESS SCHEME (SAS) TO THE FOOD AND DRUG AGENCY)

CLOTHES: IMPORT FOR PERSONAL PURPOSE IS LIMITED TO 10 PIECES PER SHIPMENT.

CELL PHONES AND TABLE COMPUTERS: IMPORT FOR PERSONAL PURPOSES IS LIMITED TO AT 2 PIECES PER SHIPMENT.

COSMETICS: IMPORT CERTIFICATE FROM THE FOOD AND DRUG AGENCY IS REQUIRED.

ANIMAL, PLANT, AND FISH PRODUCTS: LICENSE FROM QUARANTINE AGENCY IS REQUIRED.

FIREARMS, AIR SOFT GUN, AND SIMILAR EQUIPMENT: LICENSE FROM POLICE IS REQUIRED.

EXCISEABLE COMMODITIES

EXCISE GOODS COVERS THE FOLLOWING GOODS:

CIGARETTEs: LIMITED TO 40 PIECES PER SHIPMENT.

CIGARS: LIMITED TO 10 PIECES PER SHIPMENT.

OTHER TOBACCO PRODUCTS: LIMITED TO 40 GRAMS PER SHIPMENT.

ALCOHOLIC BEVERAGE: LIMITED TO 350 ML PER SHIPMENT.

KEY PROHIBITED COMMODITIES

NAPZA (Narkotika, Psikotropika, dan Zat Aditif / Narcotics, Psychotropics, and Additives)

FIREWORKS

ANTIQUES

PRECIOUS STONES AND METALS

GAMBLING DEVICES

PRODUCTS DISPLAYING CHINESE CHARACTERS

DUTY & TAX

Duty and tax exemption threshold:US $100

Duty:

  • Import duty applied for shipment whose value exceeds US$ 100 but less than US$ 1,500 is 7.5%
  • Import duty applied for shipment whose value exceed US$ 1,500 is adjusted to the Most Favored Nation (MFN) tariff (please refer to Buku Tarif Kepabeanan Indonesia (BTKI) or https://eservice.insw.go.id/ (“HS Code Information”).

Tax:

  • 10% VAT
  • Luxury Good Sales Tax: varying depending on goods
  • Income Tax
    • Using Import Declaration / Pemberitahuan Impor Barang (PIB) or Special Import Declaration / Pemberitahuan Impor Barang Khusus (PIBK):
      • 2.5% (for those having Import Identification Number/ Angka Pengenal Impor (API))
      • 7.5% (for those without API)
      • Or 10% for goods listed in Annex I of Minister of Trade
      • Decree No. 110/PMK.010/2018
    • Using Consignment Note: 10% (for those having Tax ID Number / Nomor Pokok Wajib Pajak (NPWP)) or 20% (for those without NPWP)

Value for duty and tax assessment: VAT is assessed for all qualifying shipments that are presented for import into Indonesia based on the Cost, Insurance and Freight (CIF) value of the goods consigned.

KEY PROHIBITED COMMODITIES

  • Consignee can choose whether to use Consignment Note (official assessment) or PIB/PIBK (self assessment). However, for shipments whose value exceed 1,500 USD shall use PIB/PIBK. While PIB applies to business entity consignee, PIBK applies to individual consignee.
  • For B2C imports into Indonesia, proof of payment might be requested by Indonesia customs to verify the authenticity of stated commercial invoice value.