To import into Indonesia, a company needs a business number (the NIB, issued through the OSS system) that also acts as its importer identification number (API), a customs declaration (the PIB) filed electronically with the Directorate General of Customs and Excise (DJBC, known as Bea Cukai), and, for goods on the restricted list ("Lartas"), the right permits before the cargo is shipped. Duty, import VAT and an income tax prepayment (PPh 22) are then paid on the customs value. The rules were rewritten in 2025, so older guides are often wrong. This post explains the moving parts as of November 2026, with the places where you must check the current text. For the wider picture of who moves cargo in the country, see our guide to logistics companies in Indonesia.
Who regulates what in Indonesian imports
Several agencies each own one part of the process, which is why a shipment can be blocked for reasons that have nothing to do with customs:
- DJBC (Bea Cukai) under the Ministry of Finance: declarations, valuation, duty collection, inspection, bonded zones.
- Ministry of Trade: the general import policy, importer identity rules and import approvals for restricted goods.
- Technical ministries and agencies (for example agriculture, industry, the food and drug authority): technical recommendations for specific product groups.
- Ministry of Investment/BKPM and the OSS system: business licensing, including the NIB.
- Directorate General of Taxes: VAT and income tax rules that DJBC collects at the border.
The Indonesia National Single Window (INSW) connects these bodies electronically, and DJBC's own system, CEISA, is where the PIB is filed. According to DJBC material reported by Infopublik, CEISA 4.0 replaced the older separate modules for import, export and bonded-warehouse documents and works with the INSW for permit checks. Customs portals in Indonesia are often slow or blocked to automated access, so confirm anything below on the official pages before you rely on it.
NIB, API-U and API-P: the importer's identity
Every importer needs an NIB (Nomor Induk Berusaha, Business Identification Number). Under the current Ministry of Trade framework, the NIB itself serves as the importer identification number (API, Angka Pengenal Impor). There are two types, chosen when the NIB is set up or later through the OSS data-change function:
| Type | For | Key limit |
|---|---|---|
| API-U (general importer) | Traders importing goods for resale or transfer | May trade what it imports |
| API-P (producer importer) | Manufacturers importing for their own production | Imported goods generally cannot be traded or transferred, with limited exceptions |
An importer holds one type, not both. Law-firm summaries of Ministry of Trade Regulation 16/2025 say it restricts the trading of goods imported under API-P, and that Regulation 37/2025 (issued 22 October 2025, in force 5 November 2025, according to Baker McKenzie) clarified how an API-U can be converted to API-P and added a one-time, irreversible route to cancel an API. Those conversion and cancellation steps run electronically through OSS and the Ministry's INATRADE system. Treat these as secondary-source summaries and read the regulation text before restructuring a business around them.
The 2021 to 2024 rules no longer apply. Guides written around Regulation 20/2021, or the 2023 import regulation (36/2023) and its 2024 amendments, describe a regime that the Ministry of Trade revoked. Indonesian reporting says the government replaced 36/2023 (as amended by 8/2024) with nine new regulations issued on 30 June 2025: a general import regulation (16/2025) and eight commodity-cluster regulations (17/2025 to 24/2025). They took effect about two months later (sources give 29 or 30 August 2025). An NIB is tied to a registered Indonesian business, so overseas sellers typically ship to a local importer of record (confirm the position for your structure with the OSS authorities or a local adviser).
What "Lartas" means: restricted and prohibited goods
Lartas (larangan dan pembatasan) means prohibitions and restrictions. Goods are either free to import, restricted (a permit or approval is needed) or prohibited. The restricted list is long and is organised by commodity cluster, as the table shows (as of the June 2025 package; check for later amendments):
| Regulation | Goods covered (summary) |
|---|---|
| 16/2025 | General import policy and procedures |
| 17/2025 | Textiles, carpets, batik, garments and accessories |
| 18/2025 | Agricultural and livestock goods (animal products, rice, sugar, garlic, horticulture) |
| 19/2025 | Salt and fishery goods |
| 20/2025 | Chemicals, hazardous materials, mining goods |
| 21/2025 | Electronics and telematics (phones, tablets, printers) |
| 22/2025 | Certain industrial goods (steel, tyres, ceramics, glass, plastics and others) |
| 23/2025 | Consumer goods (food and drink, cosmetics, traditional medicine, toys, footwear, alcohol) |
| 24/2025 | Used goods and non-hazardous waste |
The permits that attach to Lartas goods usually fall into three groups. Names and which goods need which one change between amendments, so verify each item by HS code:
- Technical Considerations (Pertimbangan Teknis, Pertek): a recommendation from the technical ministry or agency that oversees the product, normally obtained first.
- Import Approval (Persetujuan Impor, PI): the Ministry of Trade's permission to import, often tied to a quota or commodity-balance data. Variants exist for goods used as complements to something else or for market testing.
- Surveyor Report (Laporan Surveyor, LS): a verification report from a surveyor appointed by the government, generally covering checks before shipment or at the port of loading. Regulation 17/2025 reportedly adds a check that the quantity and unit on the LS match the customs declaration, and mismatches are a common cause of delays.
Common misconception: the permit can be fixed after the cargo arrives. For restricted goods that is usually too late. The approval and any surveyor report are typically needed before the goods leave the country of origin, and the data must match the PIB. The rules were tightened and loosened several times in 2024, with container backlogs at ports reported at the time, so a supplier's old experience may not apply. Look up the HS code in the INSW commodity-requirements search, and use our HS code guide to get the classification right first. The 5 November 2025 changes also ended the older exemption that let some goods enter without restriction when imported for investment projects, with transitional treatment for cargo shipped before that date (reported by Baker McKenzie).
The PIB and the INSW: how the declaration works
The import declaration is the PIB (Pemberitahuan Impor Barang). It is submitted electronically through DJBC's CEISA system, normally by the importer or by a customs broker acting for it. The data typically comes from the commercial invoice, packing list, bill of lading or air waybill, and certificate of origin if a preferential tariff is claimed. Secondary reporting says the invoice, packing list and transport document must be uploaded to CEISA with the PIB; see the import documentation checklist for the usual set. Lartas permits are checked electronically through the INSW, which is why the HS code, quantity and unit on the permit must match the PIB.
After submission, DJBC routes the declaration to a channel (reported as a mix of green, yellow and red lanes, with red meaning a physical check). Duties and taxes are paid before release. For the general process common to most countries, our customs clearance guide is a good primer.
Customs value, import duty and VAT
Customs value follows the WTO Valuation Agreement, with transaction value as the first method, according to a World Customs Journal analysis. In practice the duty base is the CIF value (goods, freight and insurance to the Indonesian port or airport) converted to rupiah at the customs exchange rate. Import duty (BM, bea masuk) is that value multiplied by the tariff rate for the HS code. Rates vary by product, and a preferential rate may be available under an ASEAN or other trade agreement if the origin proof is valid. Check the current tariff schedule for the exact HS line.
Import VAT (PPN) is where outdated guidance is most common. The 2021 tax harmonisation law set the statutory rate at 12% from 1 January 2025. However, Ministry of Finance Regulation 131/2024 applies the rate to a reduced tax base equal to 11/12 of the import value for most non-luxury goods, so the effective rate stays at 11%. The full 12% applies to luxury goods that were previously subject to the luxury-goods sales tax. As of November 2026 I found no regulation cancelling that arrangement, but the sources I could reach were law-firm and press summaries from 2025, so confirm the current rate with the Directorate General of Taxes. VAT is normally calculated on the customs value plus duty (and excise, where it applies).
Import income tax (PPh 22) is a prepayment of income tax collected on imports. The tiers widely cited (originally from Finance Ministry Regulation 34/2017, with later updates, and a 2025 regulation appearing in secondary sources) are roughly 2.5% of the import value for importers with an API, 7.5% for importers without one, a higher 10% rate for certain listed goods, and a lower rate for some staples. Verify the tier and the applicable goods list in the current regulation. PPh 22 is generally creditable against the importer's annual income tax, so it is a cash-flow cost rather than a final one for a profitable company.
Bonded zones (Kawasan Berikat) at a glance
Indonesia has several zone regimes that suspend or exempt duty and import taxes under conditions. The ones that appear in the Ministry of Trade rules are bonded storage facilities (TPB, which include the Kawasan Berikat bonded zone for manufacturing), free trade and free port zones (KPBPB) and special economic zones (KEK). A manufacturer processing imported materials for export is the classic Kawasan Berikat user: duties and taxes are suspended on the inputs, subject to DJBC supervision, reporting and limits on selling into the domestic market. Lartas permits can still apply to goods entering these zones, and the Ministry's rules include zone-specific handling. For the concept in general, see foreign trade zones vs bonded warehouses.
Customs brokers: the PPJK role
Most importers use a PPJK (Pengusaha Pengurusan Jasa Kepabeanan), a customs services company licensed by DJBC, to prepare and submit the PIB, handle payments and coordinate inspections. You can file yourself, but a broker's familiarity with CEISA, HS classification and the INSW is usually worth the fee for first-time importers. The broker works from your documents, so errors in classification or valuation still sit with the importer. Our guide on whether you need a customs broker covers the general decision. Many freight forwarders in Indonesia also hold or partner for PPJK services.
Checklist before you ship to Indonesia
- The importer of record has an NIB with the correct API type (API-U or API-P) and a tax number.
- The HS code is confirmed, and its Lartas status has been checked in the INSW.
- Any Pertek, PI and surveyor report are in hand before loading, with quantities and units matching the invoice.
- The invoice describes goods specifically; the packing list, transport document and origin certificate are consistent.
- Duty, VAT and PPh 22 have been estimated on the CIF value in rupiah, with a margin for exchange-rate movement.
- A PPJK or forwarder has been agreed, with clear terms on who pays port and storage charges if clearance is delayed.
What to do next
- Confirm your importer status: check that your NIB shows the right API type in OSS, and decide whether an Indonesian importer of record is needed.
- Classify the product and look it up in the INSW to find out whether it is free, restricted or prohibited.
- If it is restricted, start the Pertek and PI process now and ask your supplier to arrange the surveyor report at origin.
- Ask a PPJK or forwarder for a written quote that separates freight, customs service, duty and taxes, and port charges.
If you are looking for a forwarder or customs broker with Indonesia coverage, more than 29,300 logistics companies are searchable by country and service in the CargoLinked directory. If you have freight to move, the public requests board lists freight that shippers have posted for forwarders to quote on directly.
This article is general information as of November 2026, not legal, tax or customs advice. Indonesian import rules, tariff lines and permit lists change often. Confirm the current position with DJBC, the Ministry of Trade, the INSW or a licensed customs broker before shipping.
