Procedures and requirements for importing goods into Indonesia
The importation of goods from abroad into Indonesia is carried out through the following basic steps:
Step 1: Import preparation
Registration of the business identification number (NIB)
Under Government Regulation No. 29/2021 of Indonesia, enterprises are required to register for a Business Identification Number (NIB) in order to engage in the import and export of goods. Enterprises may apply for an NIB through the Online Single Submission (OSS) system.
Determining the Import Category of Goods
Not all goods are permitted to be imported into Indonesia, and not all imported goods are subject to the same import regime. Therefore, before importing goods into Indonesia, enterprises need to determine the applicable import category in order to prepare the necessary documents and supporting papers.
Details for step 1: https://wtocenter.vn/rcep-market/30032-import-preparation
Step 2: Classification of goods
Determining the HS code of goods is a very important step in the process of importing goods into Indonesia.
The accurate determination of the classification code not only serves customs declaration and tariff determination purposes but is also used for declarations on certificates of origin, if any, in cases where the goods seek to obtain tariff preferences under FTAs to which both Vietnam and Indonesia are parties, including ATIGA, ASEAN+ FTAs, and RCEP.
Details for step 2: https://wtocenter.vn/rcep-market/30031-classification-of-goods
Step 3: Determination of taxes and fees
Import Duty
After determining the HS code of the goods, the importer can identify the import duty applicable to those goods. Import duty is calculated as a percentage of the customs value of the goods.
For Vietnamese goods imported into Indonesia, businesses currently have nine tariff options, each corresponding to a different rate and the conditions for enjoying that rate. The importer will rely on the specific conditions of the goods in order to choose the most appropriate and beneficial tariff option. Specifically:
- MFN duty
- Duties under FTAs to which both Vietnam and Indonesia are parties.
Other Taxes
- Value Added Tax (VAT)
- Luxury-goods sales tax (LST)
- Excise tax
- Anti-dumping duties, countervailing duties, and safeguard duties
Details for step 3: https://wtocenter.vn/rcep-market/30030-determination-of-taxes-and-fees
Step 4: Import Declaration, Payment of Duties, and Customs Clearance
All goods imported into Indonesia must be declared to the Directorate General of Customs and Excise of Indonesia (Direktorat Jenderal Bea dan Cukai - DJBC). Businesses submit the import declaration (PIB - Pemberitahuan Impor Barang) through the CEISA system or the Indonesia National Single Window (INSW).
Based on the importer's risk profile and compliance history, import consignments entering Indonesia are classified into one of three channels: the red channel, the green channel, and the priority channel.
After the import declaration (NIB, as stated in the source text) has been submitted through the system and the shipment has been assigned a channel, the importer must pay the mandatory taxes and fees. Indonesian Customs will issue a Goods Release Letter once the inspection has been completed, whether documentary and/or physical if applicable, and the importer has fulfilled all tax obligations.
Details for step 4: https://wtocenter.vn/rcep-market/30029-import-declaration-payment-of-duties-and-customs-clearance
Source: Center for WTO and International Trade - VCCI
