Law No. Presidential Decree No. Section notes, chapter footer and sub-post notes as stated in Attachment II that is an integral part of this Ministerial Regulation. Structure of classifying goods and charging import duties as stated in Attachment III that is an integral part of this Ministerial Regulation. Provisions in this Ministerial Regulation shall apply fully to the import of goods whose import customs notification secures registration number and date from customs offices of fulfillment customs obligation in according with provision in Law No.
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We offer clients practical solutions to address their tax needs and in-depth knowledge of Indonesian tax requirements. With both Indonesian and expatriate tax professionals, we are in a unique position to deal with the complexities and peculiarities of the Indonesian tax system and help businesses to meet the challenges of an increasingly sophisticated market. Our Customs and Global Trade CGT team can help you to achieve these objectives by: Identifying and obtaining absolute savings in duty through adoption of tried and tested planning techniques; Improving cash flow through adoption of appropriate customs facilitation measures; Providing support in implementing procedures that will ensure customs compliance, thus minimizing exposure to penalties and potential costly audits.
We advise on duty requirements, taxes payable at importation, and other regulatory and commercial concerns that can create costly delays as you import and export goods.
Services include: Valuation and classification, Customs duty refund, Representation in customs disputes audit, objection, appeal, etc. The amended ICL has been in effect since 15 November Indonesian Customs Territory The Indonesian Customs Territory is defined as the territory of Indonesia, covering the land and waters and the air space over them and specified localities in the exclusive economic zone ZEE and the continental shelf in which the ICL applies in full.
The Indonesian ZEE is the outer strip bordering the Indonesian territorial sea as determined by the law applicable to the Indonesian waters, covering the seabed, the subsoil thereof, and the water above it with an outermost limit of two hundred nautical miles, measured from the baseline of the Indonesian territorial sea.
Import A. Import in Brief Any goods coming from overseas into the Indonesian customs territory are treated as import and are generally subject to import duty. Importation of goods into Indonesia is subject to customs verification, i. Import duty and import taxes payable should be settled first before the goods are released from the customs area airports and harbors. Requirement for Importers An importer can be a person or company.
To enable fulfilling customs obligations, a service user i. Service user does not perform any customs activity in consecutive 12 months periods; b. Service user does not inform the DGCE on the change of its data if applicable ; c. Business license of the service user expires. An importer must have an API. API can be obtained from the Indonesian Investment Coordinating Board BKPM and is valid as long as the importer still operates its business; however the renewal is required every five years.
It is applicable for the entire Indonesian customs territory. NPIK should be obtained by companies that import certain commodities such as rice, electronic products, sugar, corn, soybeans, toys, footwear, and textiles. An importer that holds an NPIK should file a written report regarding its import realization to the MoT on the 15th of every month. The currently listed certain products that can only be imported by ITPT are as follows: electronic products, ready-made garments, toys, footwear, food and drink products, cosmetic products, and traditional and herbal medicines.
Import of used capital goods un-new machine can only be done by the following type of importers with special approval from the MoT: a. Direct User, b. Reconditioning Company, c. Hospital Equipment Supplier. The customs declaration should be accompanied by supporting documents, i. Revision of an import declaration can be done under certain circumstances.
Revision can be made to an import declaration, provided the imported goods have not been released from the temporary customs area, the error was not discovered by the customs officials, and no assessment has been issued. The type of import declaration form depends on the purpose of import, as follows:.
General Procedure of Importation The procedures of importation are as follows: 1. Arrival of Transportation Vehicle Ship, Airplane, etc. Before the arrival of a transportation vehicle from outside the customs territory, the carrier must notify the Customs Office of the planned arrival of the vehicle no later than 24 hours before its arrival.
Arrival of Import Goods Upon the vehicles arrival, the carrier must submit a customs declaration, i. Discharge of Import Goods The import goods shall be discharged at the customs area or other place after receiving approval from the Head of Investigation or authorized officer. The carrier shall provide a list of the containers or break bulk amount which has been discharged to the authorized officer at the Customs Office, either manually or electronically.
Customs Valuation A. Basic Principles Customs valuation is customs procedures applied to determine the customs value of the imported goods. The determination of customs value in the course of importation into the Indonesian customs territory is governed under Article 15 of the ICL, which states that the customs value of imported goods shall be the transaction value. The following section summarizes the methods for determining customs value as regulated under Article 15 of the ICL.
Customs value for the calculation of import duty shall be the transaction value of the concerned goods in the context of sales and purchase transaction.
Transaction Value means the price actually paid or payable by the buyer to the seller for the imported goods, plus certain costs related to the goods that are not included in the transaction value, i. Costs paid by the purchaser that are not yet specified in the price actually paid or that should be paid, e.
Assistance supplied directly or indirectly by the buyer to the supplier, e. Costs of transportation of import goods sold for export to a port or place of import within the customs territory; f. Costs for loading, unloading, and handling related to transportation of the import goods to the port or place of import within the customs territory; and g.
Insurance costs. The price actually paid or payable excludes: a. Costs incurred by the buyer for its own purposes, e. Dividend; d. Interest; and e. The following conditions must be fulfilled in order to apply the transaction value as the customs value: a.
There is no requirement or consideration of the transaction or price of the imported goods for which the value cannot be determined; b.
There is no proceeds should be provided by the buyer to the supplier; c. There is no special relationship between the buyer and the supplier that influences the price of the goods; d. Identical Goods 2nd Method. In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in point 1 , the customs value for the calculation of import duty shall be determined based on the transaction value of identical goods.
Two goods are deemed identical if both are the same in every way, i. Being manufactured by the same manufacturer in the same country; or Indonesian Customs Guide Being manufactured by another manufacturer in the same country.
The following conditions must be fulfilled in order to apply the transaction value of identical goods as the customs value: a. If more than one identical goods are available, the customs value shall be determined based on transaction value of the identical goods with the lowest value.
Similar Goods 3rd Method. In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in points 1 and 2 , the customs value for the calculation of import duty shall be determined based on the transaction value of similar goods.
Two goods are deemed similar if both of them have the same physical characteristics and material components so that they can perform the same function and are exchangeable commercially, as well as: a.
Being manufactured by the same manufacturer in the same country; or b. As for identical goods, the following conditions must be fulfilled in order to apply the transaction value of similar goods as the customs value: a. If more than one similar goods is available, the customs value shall be determined based on the transaction value of the similar goods with the lowest value. Indonesian Customs Guide In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in points 1 , 2 , and 3 , the customs value for the calculation of import duty shall be determined based on the deduction method.
The deduction method is a method for calculating the customs value of import goods based on the selling price of the import goods concerned, identical import goods or similar import goods in the market within the customs territory, minus costs or expenses such as commission or profits, transportation, insurance, import duty, and tax.
Computation Method 5th Method. In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in points 1 , 2 , and 3 or the deduction method as intended in point 4 , the customs value for the calculation of import duty shall be determined based on the computation method. The computation method is applied only if the following conditions are met: the seller and buyer has a special relationship; and the producer agrees to provide information to the Customs 20 Indonesian Customs Guide Authority regarding the elements for formation of customs value and agrees to facilitate the Customs Authority for further audit, if necessary.
Repeating Fallback Method 6th Method. In the case that the customs value for the calculation of import duty cannot be determined based on the transaction value as intended in points 1 , 2 , and 3 , the deduction method as intended in point 4 or the computation method as intended in point 5 , the customs value for the calculation of import duty shall be determined by using a fallback method. Fallback method is performed by repeating the principles and provisions as stipulated in points 1 , 2 , 3 , 4 or 5 using fair and consistent procedures, flexibly and based on data available within the customs territory, with certain limitations.
Definition and Benefit
Indonesian Customs Guide 2012-Web