Jakarta, Indonesia Sentinel — Indonesia Finance Minister Sri Mulyani has issued new regulations on imported and exported shipments under Minister of Finance Regulation (PMK) No. 4 of 2025, signed on January 6, 2025. The regulation will take effect on March 5, 2025, three months after being signed.
This new policy marks the second amendment to Minister of Finance Regulation No. 96 of 2023 concerning customs, excise, and tax provisions on imported and exported shipments.
Nirwala Dwi Heryanto, Director of Communication and Service User Guidance at the Directorate General of Customs and Excise (DJBC), stated that the new regulations refines the previous PMK and aims to simplify import duties for faster processing of international shipments in Indonesia.
“We hope the issuance of this regulation will clarify public concerns regarding the rules for imported and exported shipments,” Nirwala said during a media briefing at the DJBC headquarters in East Jakarta on Tuesday (February 25), as reported by CNN Indonesia.
He also emphasized the need to align the new regulation with other existing laws, particularly those related to restrictions and prohibitions (lartas) under Trade Minister Regulation No. 8 of 2024.
Additionally, the Ministry of Finance seeks to provide fiscal facilities for Hajj pilgrims and recognize the contributions of Indonesian citizens who bring honor to the nation by granting fiscal incentives for competition prizes and international awards.
Key Points of PMK No. 4 of 2025
According to CNN Indonesia, here’s the key points of the new shipments regulations under the Minister of Finance Regulation (PMK) No. 4 of 2025.
1. New Definition of Shipments
The DJBC has redefined shipments into two categories: (1) trade shipments, referring to goods bought and sold between a seller and a buyer, and (2) personal shipments, which apply to recipients other than business entities.
2. Consignment Note (CN) Submission Period
The submission period for consignment notes can be waived if postal service providers verify the shipment’s sender and/or recipient details accurately and completely.
3. Elimination of Self-Assessment for Personal Imports
Self-assessment is no longer applicable for personal imports. Only business entities importing shipments can calculate import duties independently. Individual importers will be subject to official assessment, meaning that customs officers and/or the service computer system (SKP) will determine duty calculations directly.
4. Changes to Additional Import Duties (BMT)
Shipments valued between USD 3 and USD 1,500 are exempt from additional import duties (BMT). This exemption also applies to shipments for Hajj pilgrims and prizes from international competitions or awards.
5. Duty and Tax Charges
Goods valued between USD 3 and USD 1,500 (free on board) will be subject to a 7.5% import duty. However, these imports are exempt from BMT and income tax (PPh), while value-added tax (VAT) remains applicable under existing regulations.
6. Changes to Most Favored Nation (MFN) Tariffs
Import duty tariffs for eight commodity groups previously subject to MFN rates have been simplified into three categories:
- Scientific books: 0%
- Watches, cosmetics, iron, and steel: 15%
- Bags, textiles, footwear, and bicycles: 25%
7. Special Regulations for Hajj Pilgrims’ Shipments
Hajj pilgrims can send shipments to Indonesia without being charged import duties, VAT, or income tax, provided the customs value does not exceed USD 1,500, and exemptions are granted only twice per pilgrim.
8. Special Regulations for International Competition Prizes and Awards
Indonesian citizens receiving international awards are entitled to one medal, trophy, badge, or similar item, along with one additional prize item. Customs authorities guarantee that these items will be exempt from import duties and VAT. Furthermore, competition and award-related shipments are also excluded from BMT and income tax (PPh).
Read Also:
Danantara Indonesia Will Manage Seven BUMN Assets, Here’s The List!
9. Changes in Export Regulations for Shipments
The DJBC outlines five key changes in export shipment regulations:
- Exporters or postal service providers must submit a CN for shipments weighing less than 30 kg. Items exceeding 30 kg require an official export declaration.
- Simplification of export shipment consolidation regulations through a consolidated shipment notification document (PKBK).
- Streamlining of export shipment reconciliation through PKBK documentation.
- Affirmation of import duty exemption for re-imported goods.
- Clarification of export shipment restriction regulations, with exemptions for individual exporters (non-business entities).
The new regulation is expected to improve customs efficiency, provide greater clarity for businesses and individuals, and ensure smoother international trade processes.
(Raidi/Agung)
