As Indonesia's international trade and cross-border e-commerce sectors continue to expand, the Indonesian government has
introduced a series of new import and export regulations aimed at simplifying customs procedures and improving trade efficiency.
The latest updates issued by the Directorate General of Customs and Excise (DJBC) include tariff simplification,
revised cargo classifications, special tax exemptions, and streamlined export declaration procedures.
For businesses involved in China–Indonesia trade, understanding these policy changes and working with a professional
Indonesian Freight Forwarder and compliant Indonesia Double Clearance service provider can help improve customs clearance efficiency and reduce overall logistics costs.
1. Indonesia Simplifies Import Tariffs for Selected Products
Previously, products such as cosmetics and luggage were subject to different tariff rates due to variations in Harmonized System Codes and Most Favored Nation tariff classifications.
To simplify customs procedures, the Indonesian government has consolidated import duties for eight categories of products into three tariff levels:
0% Import Duty
Scientific books
15% Import Duty
Watches
Cosmetics
Steel products
25% Import Duty
Bags and luggage
Textiles
Footwear
Bicycles
According to Chotibul Umam, Director of Imports at DJBC's Customs Technical Directorate,
international parcels contribute only about 0.3% of national revenue while creating significant administrative complexity. Therefore, tariff simplification was introduced to improve efficiency.
For companies utilizing Indonesia Double Clearance logistics services,
standardized tariff rates make it easier to calculate import costs and optimize supply chain planning.
2. Certain Goods Subject to a Simplified 7.5% Import Duty
For selected non-special-category goods with a Free on Board (FOB) value between USD 3 and USD 1,500, Indonesia has introduced a simplified tax scheme:
Import Duty: 7.5%
Additional Import Tax (BMT): Exempt
Income Tax (PPh): 5%
Value Added Tax (VAT): Applied according to existing regulations
For the eight designated product categories:
Additional Import Tax (BMT) is exempted
VAT remains applicable
Income Tax is charged at 5%
Technology and scientific books continue to enjoy exemptions from both VAT and Income Tax.
Businesses importing goods through Indonesia Double Clearance services can benefit from better tax planning and
cost management by working with experienced Indonesian Freight Forwarders.
3. Indonesia Redefines Cargo Shipment Categories
DJBC has officially reclassified imported shipments into two categories:
Trade Shipments
Trade shipments refer to goods involved in commercial transactions between buyers and sellers.
Examples include:
Imports from China to Indonesia
Cross-border e-commerce orders
Commercial procurement shipments
Personal Shipments
Personal shipments apply to recipients who are not registered business entities.
Examples include:
Personal packages
Gifts
Non-commercial goods
This classification provides greater clarity regarding customs supervision and compliance requirements.
For commercial importers, using professional Indonesia Double Clearance solutions helps ensure shipments meet all customs declaration and clearance requirements.
4. Special Tax Exemptions for Pilgrims
Under the new regulations, Indonesian pilgrims returning from Hajj may receive special tax exemptions.
The policy allows:
Up to two tax-free shipments per pilgrim
Maximum customs value of USD 1,500 per shipment
Exemption from import duties
Exemption from VAT
Exemption from Income Tax
The initiative is designed to facilitate the transportation of personal belongings back to Indonesia.
5. Tax Exemptions for International Competition Awards
Indonesian citizens who receive awards while representing Indonesia in international competitions may benefit from customs exemptions.
Eligible items include:
Medals
Trophies
Badges
Commemorative items
One additional prize item
These items may be exempt from:
Import Duties
VAT
Additional Import Tax (BMT)
Income Tax (PPh)
6. Five Major Changes to Indonesia's Export Regulations
DJBC has also introduced several improvements to export procedures.
1. Updated Export Declaration Requirements
Shipments under 30 kilograms may be exported using a shipping manifest.
Shipments over 30 kilograms require a formal export declaration.
This change simplifies procedures for small parcel exports.
2. Simplified Consolidated Shipment Procedures
Export cargo consolidation requirements have been streamlined through the integration of declaration documents.
This improvement increases operational efficiency for logistics providers and Indonesian Freight Forwarders.
3. Faster Export Customs Clearance
The introduction of PKBK documentation aims to accelerate export customs clearance procedures.
This helps reduce processing times and improve operational efficiency.
4. Clearer Duty Exemptions for Re-imported Goods
The new regulations provide greater clarity regarding customs duty exemptions for goods that are exported and later re-imported into Indonesia.
This is particularly beneficial for:
Product returns
Repair and maintenance services
International trade operations
5. More Detailed Export Restriction Rules
Indonesia has introduced clearer regulations regarding restricted export goods.
However, individual exporters who are not registered business entities may qualify for certain exemptions.
Growing Importance of Indonesia Double Clearance and Indonesian Freight Forwarders
As Indonesia's customs system becomes increasingly digitalized and compliance-focused, the role of professional logistics service providers continues to grow.
This is particularly true in sectors such as:
Cross-border e-commerce
General trade imports
Full Container Load (FCL) and Less than Container Load (LCL) shipping
Cosmetics imports
Food and beverage imports
Electronics imports
An experienced Indonesian Freight Forwarder can assist businesses with:
Customs declarations
Tax calculations
Documentation review
Import permit applications
Customs issue resolution
Meanwhile, compliant Indonesia Double Clearance services provide end-to-end logistics solutions from China to Indonesia,
helping businesses reduce customs risks and improve delivery efficiency.
