🇮🇩 Indonesia · Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Quick answer
Indonesian trade clears through Customs (Bea Cukai) via the Indonesia National Single Window. Importers need an importer identification number (API) and customs access; goods are classified under the BTKI tariff for import duty plus import VAT (11%) and a PPh 22 prepaid income tax. Many goods are restricted (Lartas) and need permits.
Indonesia import/export operations depend on OSS/NIB data, customs registration, CEISA customs systems, Indonesia National Single Window flows and product-specific permits or restrictions.
- Bea Cukai says importers/exporters with an NIB are treated as customs-service users after meeting registration requirements.
- Customs-registration data is integrated with OSS NIB data and taxpayer data; mismatches should be corrected before filing.
- Product permits, tariff classification, prohibitions and restrictions should be checked through official customs and single-window systems.
Step-by-step
- 1
Get an importer identification number
Obtain an importer identification number (API-U or API-P) and customs access rights to import into Indonesia.
- 2
Classify goods and check duty
Classify goods under the BTKI (Indonesian customs tariff) to find the duty rate; check ASEAN and other FTA origin for lower rates.
- 3
Check restrictions (Lartas)
Check whether goods fall under Lartas (prohibited/restricted lists) and need permits or approvals before import.
- 4
Handle duty and taxes
Pay import duty, import VAT (11%) and the PPh 22 prepaid income tax on the import value.
- 5
Declare via INSW/CEISA
Submit the customs declaration and documents through the Indonesia National Single Window (CEISA); Customs releases the goods.
- 6
Get rulings or resolve disputes
Apply for a customs ruling on classification and use the objection/appeal process (including the Tax Court) for disputes.
Checklist
- Importer identification number (API) + customs access
- BTKI classification + FTA origin
- Lartas restrictions + permits
- Import duty + 11% VAT + PPh 22
- INSW/CEISA declaration
- Invoice, packing list, B/L
- Customs broker (PPJK, optional)
- Customs ruling / objection-appeal route
Official authorities
- Bea Cukai — customs registration
Official customs-registration guidance for importers/exporters.
- Indonesia National Single Window
Official national single-window trade portal.
- OSS
Official NIB and business-licensing portal linked to customs registration.
Frequently asked questions
What is Lartas?
The Indonesian lists of prohibited and restricted goods (Larangan dan Pembatasan) that need permits or approvals to import or export.
What taxes apply to Indonesian imports?
Import duty, import VAT (PPN) of 11%, and a prepaid income tax (PPh 22), all charged on the import value at clearance.
What is the API?
The importer identification number (Angka Pengenal Importir) that a business must hold to import goods into Indonesia.
Official-information aggregation, not legal advice. Always verify on the authority's own site.