Our Customs Clearance Team can help you for processing:
- Paid Import Customs Clearance
- Temporary Import
- Re-Export Customs Clearance
- Customs Clearance with Tax Facilities (Master List)
- Tax Exemption
- Export Customs Clearance
- Customs Clearance for Exhibition in Indonesia
- Vessel Customs Clearance
Customs Clearance Process in Indonesia:
- Rush Handling = 1 day
- Normal Handling = 2 – 4 working days after import duty & tax paid and no dispute
Computation of Customs duty and import taxes:
- Customs Duty = Customs duty tariff x CIF Value (Cost, Insurance and Freight) If the insurance and freight are unknown, the DGCE ( Directorate General of Customs and Excise) provides guidance to calculate the deemed amount based on a percentage.
- Value Added Tax = 10% x [CIF Value plus customs duty]
- Article 22 Income Tax = Tariff x [CIF plus customs duty]
- The tariff of article 22 income tax is 2.5% for API holder and 7.5% for non-API holder.
- Luxury Goods Sales Tax (LGST) = Tariff x [CIF Value plus customs duty] LGST is only imposed on certain goods that are defined as luxury goods.
Customs Declaration Forms:
- The Importer must prepare a Customs Declaration Form (PIB) upon the importation of goods.
- The customs declaration should be accompanied by supporting documents, i.e. commercial invoice, airway bill (AWB) or bill of lading (B/L), packing list (P/L), insurance letter, etc.
- 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 the importation.
General Procedure of Importation:
- Arrival of transportation carrier (ship, airplane, etc.). Before the arrival of a transportation carrier from outside the customs territory must notify the Customs Office of the planned arrival of the vessel.
- Arrival of Import Goods. Upon the vessel’s arrival, the carrier must submit a customs declaration, i.e. manifest to the Head of the Customs Office within 24 hours after the arrival of the ship (eight hours for aircraft; immediately for land transport), in Indonesian or English, signed by the carrier.
- 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, this is part of Indonesia import procedure
- Procedure for Clearance / Release of Import Goods from Customs Area.
- The importer shall complete and submit the PIB, compute the customs duty and import taxes, and make payment to the depository bank;
- The PIB and its attachments, such as commercial invoice, P/L, B/L / AWB, customs duty and import taxes payment evidence, etc., are submitted to the Customs Authority for approval;
- The import goods can be released from the customs area after approval by the Customs Authority.