Deadline for each ERN is 10 business days from the date of issuance.
Shipment held in Customs after 30 days will be auto abandon as per procedure without confirmation and shipment will be move to Customs Storage for claimed by state without any charges.In day 25 will automatic XPLD update of BZ
Abandon will not applicable for :
1. Incomplete Multiple
2. Short landed shipment
3. Un-Expected Arrival shipment and
4. Alternate Brokerage
Shipment to Bonded Zones - Effective August 01, 2010, Indonesia Customs has implemented new regulation P-35/BC/2010 for all imports entering into Bonded Zones. Bonded declarations can only be submitted through Customs EDI system subject to the maximum weight of 100 kg per shipment.
Below are the options available on the declaration process:
- Customers to lodge bonded declaration (BC 2.3) to request for self-declaration of the bonded shipments, please inform UPS Border Clearance Team in order to provide the necessary information for the self-declaration.
- UPS to lodge the bonded declaration (BC 2.3) on customers' behalf, customer must sign a Memorandum of Understanding (MOU) with PT Chandra Adi Sentosa / CAS (UPS' Customs Broker), and issue a Power of Attorney (POA). The MOU must be signed by the company director and the POA is valid for 1 month.
For both processes, Release Approval (SPPB) will be issued electronically by Customs Office (Kantor Pengawas /KP) and will be transmitted through the EDI network to reach Customs at the respective port of arrival. Customs at the port of arrival will receive the electronic SPPB and notify Customs in the respective Bonded Zone to approve the delivery by UPS. Upon delivery, UPS Service Provider must report and book the BC 2.3 with Customs at Bonded Zone for their record. Delays may be expected for shipments to Bonded Zones.
Airwaybill
The Airwaybill shipped to Indonesia for Letter Document and Non-Document should be include:
- ID Number (Mandatory field, subject to Customs rejection):
Companies = Tax ID
Individuals = Tax ID, citizen ID number or passport number
- A Clear and Accurate Delivery Address
- Correct Postal Code of Receiver
- Correct Telephone Number of receiver
Indonesia Labelling Regulation
A regulation mandating the inclusion of labels in the Indonesia language, on various kinds of goods to provide consumers with accurate information, will come into force on September 1, 2010 for new products and 18 month transitional period for goods that have been circulating on the market before this Ministerial Regulation applies.
The specific consumer goods covered are classified into four categories:
- Household Electronics, Telecommunication & IT devices
- Building construction material
- Motor vehicle materials (spare parts and others)
- Other commodities (e.g. footwear, leather products, toys, apparel, etc)
For any exemption requirement, the importer must contact to Directorate Controlling & Distribution of goods & services, Indonesian Ministry of Trade.
This regulation is exempt for the following goods:
- Bulk goods and goods that are directly packed in front of consumers.
- Goods listed in the Annex I - IV if they are used as raw material or supporting materials for manufacturing other products.
To obtain exemption of this requirement, the importer must submit a request to Directorate Controlling & Distribution of goods & services, Dept of Trade.
Prior to getting the goods imported into Indonesia, Importers should:
Submit the Label information for approval to the Director of Supervision of Available Goods and Services and a Certificate (also known as Letter of approval, LoA) will be issued within five working days after receipt of the sample. Manufacturers or importers of regulated goods can proceed with business upon receipt of the Certificate.The LoA must be attached as supporting customs documents during importation.The letter of approval is valid as long as the same goods are traded by manufacturer/importer and is not applicable for other goods that have different specification for the goods mentioned in the LoA.
Labelling Requirement
The label must be in Indonesian Bahasa and in a manner that can be easily understood (Arabic digits; Latin letters are allowed if there are no proper equivalent Indonesian terms).
The following content must be included for all covered products:
- Name and/or brand name
- Name and address of manufacturer (for local manufacturing)
- Name and address of importer (for imported goods)
- Country or Territory of origin
Different products have different label placement instructions (where to place on the product, or on the packaging, or on both).
The full implementation of the new import regulation 199/PMK 010/2019 at the Customs and Excise Office in Soekarno-Hatta International Airport, Cengkareng (CGK), where UPS operates, has been effected on January 30 2020: :-
x`Shipment with customs value less than USD 3.00 subject to VAT for 11%, same day clearance (normal).
-
Shipments with customs value from USD 3.00 to USD 1,500 can qualify for either one of the following clearance processes: clearance by consignment note (with a single tariff of 7.5% of Duty) except for MFN (Most-Favored Nations) and restricted, controlled items or clearance by submission of PIBK/PIB import declarations (with duties assessed based on the type of goods), 1-2 working days (Green Line).
Company Receiver with shipment value above USD 750.00 will hold for confirmation to receiver
Personal Receiver with shipment value USD 750,00 to 1,500.00 will be direct process and notify to receiver by email
Both Receiver (Company & Receiver) with shipment value below USD 750.00 will be direct process (without confirmation to receiver).
Shipments with customs value greater than USD 1,500 will require clearance by PIBK or PIB import declarations. Duties will be assessed based on the type of goods. 3 to 5 working days after complete paperwork received (Green Lane), Receiver will be notify to provide supporting documents.
Private / Individual
Regulation No. 199/PMK.010/2019 implement from January 30, 2020 regarding the de-minimis exemption limit for imports into Indonesia will be lowered from USD 75.00 to USD 3.00 per shipment. Shipments with a value of USD 1,500.00 or more will be process by Formal Entry subject to duty and taxes as per MFN (Most Favoured Nation)
Shipment with Value below USD 3.00 subject to VAT 11% only
Shipment with Value 3 to USD 1,500 subject to Duty 7.5%, VAT 11%, Income Tax 0%
Shipment with value above USD 1,500 Process by Formal Entry and subject to Duty and taxes as per MFN
Specific commodity: Shoe, Bag, Textile/Garment, duty and taxes will be declare by MFN and process by Consignment Note (CN)
Shoe: Duty 25% to 30%, VAT 11%. Income Tax 7.5% to 10%
Bag: Duty 15% to 20%, VAT 11%, Income Tax 7.5% to 10%
Textile/Garment: Duty 15% to 25%, VAT 11%, Income Tax 7.5% to 10%,
Any kind of book under HS Code 4901 to 4904 will be Free Duty and Taxes.
Commercial
Regulation No. 199/PMK.010/2019 implement from January 30, 2020 regarding the de-minimis exemption limit for imports into Indonesia will be lowered from USD 75.00 to USD 3.00 per shipment. Shipments with a value of USD 1,500.00 or more will be process by Formal Entry subject to duty and taxes as per MFN (Most Favoured Nation)
Shipment with Value below USD 3.00 subject to VAT 11% only
Shipment with Value 3 to USD 1,500 subject to Duty 7.5%, VAT 11%, Income Tax 0%
Shipment with value above USD 1,500 Process by Formal Entry and subject to Duty and taxes as per MFN
Specific commodity: Shoe, Bag, Textile/Garment, duty and taxes will be declare by MFN and process by Consignment Note (CN)
Shoe: Duty 25% to 30%, VAT 11%. Income Tax 7.5% to 10%
Bag: Duty 15% to 20%, VAT 11%, Income Tax 7.5% to 10%
Textile/Garment: Duty 15% to 25%, VAT 11%, Income Tax 7.5% to 10%,
Any kind of book under HS Code 4901 to 4904 will be Free Duty and Taxes.
In most cases, non-document shipments below US$2000.00 and less than 100kg (220 lbs) can be cleared on the same day of arrival. This does not apply to shipments that are restricted or controlled items. Companies or personal individuals do not need API (Angka Pengenal Importir / Importers license) to import shipments weighing lesser than 100kg. However, they are required to provide the documents below if they wish to qualify for lower withholding taxes:
- Companies are required to provide API upon shipment arrival. With this, income tax applied is 2.5%. Without this, income tax applied is 7.5%.
- Personal individuals are required to provide NPWP (Nomer Pokok Wajib Pajak/consignees Tax ID number) upon shipment arrival. With this, income tax applied is 7.5%. Without this, income tax applied is 15%.
Shipments requiring formal entry clearance (PIB) and/or shipments with value above USD 1,500, the consignee is required to provide the following documents: -
NIB (Nomor Induk Berusaha) Business Identification Number
-
NPWP (Nomor Pokok Wajib Pajak) Tax Identification Number.
Shipments consigned to personal individuals may face challenges obtaining the documentations above.
Must be avoid the shipment arrived in Indonesia as a short-Landed or Incomplete Multiple shipment because will cannot be process of Clearance, RTS or even abandon or even worse, UPS will find Customs Penalty for IDR 25,000,000.00 (USD 1,730.00) to IDR250,000,000.00 (USD 17,300.00) and UPS will become High Risk company.
UPS cannot deliver to a P.O. Box address. All packages require a consignee's contact name and complete street address including apartment, suite or unit number if applicable. The consignee's telephone number should be provided if known.
Indonesia Trade Ministry has implemented the Official Decree No 56-Year 2008, (this decree will replace the former Decree under No 44 and 52 year 2008). It states that for all Clothes, Electronics, Footwear, Toys, Food and Beverages into Indonesia, importers must be a Registered Importer with Indonesia Trade Department. Also, a Surveyor report originated from the origin country or territory would be required before shipment is being exported into Indonesia.
Failure to produce the surveyor report upon importation into Indonesia shipment will be RTS with warehouse cost may apply.
New Number System for Import Identification Number - Angka Pengenal Impor (API). In reference to Minister of Trade Regulation number 17/MDAG/2010, all importers in Indonesia are required to re-register for a new API number. Once issued with the New API Number, importers are required to file the number with Directorate General of Customs for customs clearance formalities. Failure to do so, will result in the following:
- For imports below 100kg - Non-registered importer will have to use the Normal Tax(PPN) Rate of 7.5% (instead of 2.5%)
- For imports over 100KG (formal entry) - Importers are not able to import until they have a valid new API number
- For Bonded Shipments (all types) - Importers are not able to import until they have a valid new API number