Provisions on the Import Tax of Shipments
The Government of the Republic of Indonesia has imposed a new regulation of the Minister of Finance of the Republic of Indonesia Number 112 / PMK.04 / 2018 concerning Amendments to the Regulation of the Minister of Finance Number 182 / PMK.04 / 2016 concerning Provisions on the Import of Shipments.
Based on these regulations, import goods with an FOB value of USD 75 up to FOB USD 1,500 will be subject to import duties, VAT and Import PPh as follows:
- Imposition of import duty of 7.5% as stipulated in PMK 182 / PMK.04 / 2016
- The imposition of VAT rates of 10% as stipulated in the VAT Act.
- Imposition of Import PPh rates as stipulated in PMK-34 / PMK.10 / 2017.
In the situation that it cannot show the NPWP, then the PPh rate will be 100% higher, as stipulated in the Law on Income Tax Article 22 paragraph (2):
"The amount of levies as referred to in paragraph (2) that is applied to taxpayers who do not have a Taxpayer Identification Number is higher 100% (one hundred percent) than the tariff applied to Taxpayers who can show a Taxpayer Identification Number."
Avoiding the imposition of a tax of 100% higher, appealed to the public/recipients of imported shipments to deliver the NPWP number to the postal operator, or inform the sender of the goods to include the recipient's NPWP number on the shipment.
For imported goods with an FOB value above USD 1,500, the Customs Official notifies the recipient of the shipment to submit:
- PIB, in case the recipient of the goods is a Business Entity
- PIBK, in the case the recipient of the goods is not a Business Entity
Import Regulations Through Pos Indonesia
1. Law of the Republic of Indonesia Number 38 of 2009 concerning Posts.
- Postal items both in the form of universal postal goods and other postal goods from and to foreign countries are treated as imported and exported goods in accordance with the provisions of laws and regulations in the field of customs and/or quarantine;
- Inspection of postal items in the context of customs and/or quarantine must take precedence over other checks;
- In the case of a customs violation and/or quarantine for the delivery of postal goods, statutory provisions applicable in the field of customs and/or quarantine.
2. Law of the Republic of Indonesia Number 10 of 1995 concerning Customs.
- Imported goods sent by post or deposit service can only be issued with the approval of Customs and Excise Officials
3. Regulation of the Minister of Finance of the Republic of Indonesia Number 112 / PMK.04 / 2018 concerning Amendments to the Regulation of the Minister of Finance Number 182 / PMK.04 / 2016 concerning Provisions on the Import of Shipments.
1. All goods and documents sent by post can only be delivered to the recipient after Customs and Excise inspection.
2. The purpose of the Customs inspection is:
- Prevent entry of shipments prohibited from entering Indonesia;
- Guaranteeing the entry of shipments from abroad has met the applicable legal requirements.
- Ensure that state rights to import duties, excise, and taxes in the framework of imports are met.
3. Items that get an exemption from entry tax are items with a maximum value of USD 75 (seventy-five United States Dollars) per recipient of goods per 1 (one) day.
Payment of Import Duty and Tax in the Framework of Import
- All shipments that have been determined by Import Duty/Tax by Customs will be accompanied by a Determination Letter of Import Duty, Excise and or Tax Revenue Payment (SPPBMCP) and E-billing Number and Invoice from PT Pos Indonesia (Persero) containing the amount of Import Duty, Tax and Customs Others must be paid by the recipient.
- Import Duty Payments and Imported Goods Taxes can be made in All Post Office Counters that serve Pospay Services by stating the E-billing Number.
Submission of Import Submissions by Post
- Imports that have been inspected by Customs and are not subject to Import Duty/Tax will be delivered to the recipient's address by paying the Customs Duty in the amount in accordance with the prevailing regulations at PT Pos Indonesia (Persero);
- Import shipments specified in the Import Duty/Import Tax, are submitted at the Post Office after the Import Duty/Tax and other duties are settled at the Post Office counter.
Lartas Information: http://www.insw.go.id/