Skip to content
GOODS ACROSS BORDERS

IMPORT DESTINATION

Importing Into 🇮🇩 Indonesia

CUSTOMS AUTHORITYDirectorate General of Customs and Excise (DGCE / Bea Cukai)
STANDARD VAT11%
DE MINIMIS (USD)US$3

De Minimis Threshold

THRESHOLD (USD)

US$3

LOCAL CURRENCY

USD $3 (per shipment)

Shipments below this value may enter without customs duty. VAT may still apply depending on local rules.

Indonesia drastically lowered its de minimis threshold from USD $75 to USD $3 per consignment in January 2020 (PMK 199/2019) to protect domestic industry from cheap imported e-commerce goods. VAT (11%) and income tax withholding apply to goods above $3. Goods for personal use up to 3 times per month may have some relief.

As of: 2020-01-30

VAT / GST on Imports

11%

STANDARD VAT / GST RATE

Applied on the customs value (CIF — cost, insurance, freight) plus any applicable duties.

Required Documentation

#Document
01Customs Import Declaration (Pemberitahuan Impor Barang — PIB)
02Commercial Invoice
03Packing List
04Airway Bill or Bill of Lading
05Certificate of Origin (ASEAN Form D, etc.)
06Import Licence (API — Angka Pengenal Importir)
07BPOM notification/registration letter (for food, drugs, cosmetics)
08SDPPI type approval certificate (for electronics)

Requirements vary by shipment value, HS chapter, and origin country. Learn about each document type →

Restricted Import Categories

  • Firearms and weapons (National Police permit required)
  • Certain medicines and narcotics (BPOM registration required)
  • Alcohol (excise and import duties apply; limited quantities duty-free)
  • Food and beverages (BPOM registration required for commercial imports)
  • Electronic goods (SDPPI type approval required)
  • Vehicles (Ministry of Industry and Trade permit)
  • Cultural objects and antiques

Prohibited Import Categories

  • Narcotics and psychotropic substances (death penalty for trafficking)
  • Pornographic materials
  • Counterfeit goods
  • Weapons without permits
  • Products from protected species
  • Publications insulting to Indonesian ideology or religion

Special Notes

  • 01Indonesia applies import duties ranging from 0% to 150% depending on the product.
  • 02VAT rate is 11% (increased from 10% in April 2022).
  • 03Luxury Goods Sales Tax (PPnBM) applies to items like motor vehicles, electronics, and luxury goods.
  • 04Indonesia is a member of ASEAN; ASEAN Trade in Goods Agreement (ATIGA) provides preferential rates.
  • 05The National Single Window (INSW) facilitates trade documentation.
  • 06Imports of products requiring BPOM (Food and Drug Authority) registration can face significant delays.
  • 07Halal certification may be required for certain food and consumer goods.

Documented Import Rules

DUTY CALCULATOR

Estimate duties and VAT for a specific shipment into Indonesia.

Calculate Duty →
RULES5,339COUNTRIES85ITEMS111CARRIERS28GUIDES37UNIQUE SOURCES614LATEST VERIFICATION2026-05-13MethodologyChangelog