8 Oct 2018

Export and Import Procedure for Goods Carried by Passenger

 

A.     Background

 

In December 2017, based on the direction of the President of Indonesia and also in order to improve the services to the public, the Minister of Finance (DGCE) issued Regulation Number: PMK-203/PMK.04/2017 regarding the Provisions on Export and Import Goods that Carried by Passengers and Transporters. This regulation is applied as the substitute of previous regulation (Regulation of the Minister of Finance No.: 188/PMK.04/2010.

 

The emerge of this regulation is motivated by the significant passenger growth, increased income per capita of Indonesian citizens, and also the aspirations of community.

 

B.     Issues that regulated in PMK-203/PMK.04/2017

 

1.   Exported Goods carried by the passengers or crew of the carrier (ship or aircraft) must be reported to Customs. Below are the following goods:

 

a.     Gold jewelry, pearls, precious stones and other high value jewelry. If these goods are going to be traded, then the exporters have to make PEB (export document);

b.      Goods to be brought back into the customs area;

c.      Cash or other payment instrument at least Rp 100 million;

d.      Exported goods subject to export duty.

 

2.   Imported Goods carried by Passengers or carrier crew shall be divided into 2, Personal use (personal belonging including the rest of the supplies) and Non-Personal use (imported goods carried in addition to personal use will be subject to import duty, Import VAT 10% and income tax, as follows:

 

Passenger Goods

 

Import Duty

Customs Value subjected to Import Duty

Free Import Duty

Personal Use

10%

> FOB USD 500 : subject to Import Duty.

Example:

Customs Value USD 700:  the value subjected by t he import duty is : USD 700 – USD 500 = USD 200 ( it will be determined as customs value and as the basis to calculate the customs duty and import tax).

ü  0 – ≤ FOB USD 500 per person per arrival

ü  200 cigarette trunks, 25 cigar or 100 grams of sliced tobacco.

ü  1 liter of alcoholic beverages

 

 

 

 

 

Non-Personal Use

Appropriate tariff of goods (HS Code number) in BTKI (the book of customs tariff)

Customs value > USD 0 : subject to Import duty and import tax.

Example:

Bring 50 pcs machinery or motorized spare part @ USD 5, then the total USD 250 will be subject to import duties and taxes.

 

Carrier Crew Goods

 

Import Duty Tariff

Customs Value that Imposed to Import Duty

Import Duty Free

Personal Use

10%

> FOB USD 50: subject to Import Duty.

Example:

Customs value USD 700,  then the value imposed by import duty is:   
USD
700 – USD 50 =
USD
650 (it will be determined as customs value and as the basis to calculate the customs duty and import tax).

ü  0 – ≤ FOB USD 50 per person per arrival.

ü  40 cigarettes, 10 cigars or 40 grams of tobacco slices.

ü  350 milliliters of alcoholic beverages.

Non-Personal Use

Appropriate tariff of goods (HS Code number) in BTKI (the book of customs tariff)

Customs value > USD 0 : subject to import duty and import tax.

 

 

Notes:

1)    The rate of the income tax based on the Finance Minister Regulation   No. PMK-110/PMK.10/2018 and based on Tax Law No. 36 of 2008, article 22, if the tax payers have no tax ID number (NPWP) then will be charged an income tax rate 100% higher than the existing tariff (income tax rate in PMK 110/PMK.10/2018).

2)      The import provisions above do not apply to goods originating from within customs areas (completed with re-import facilities) and goods originating from outside customs areas to be sent back outside customs areas (settled with temporary import facilities).

3)      For cigarettes, cigars or iris tobacco and alcoholic beverages that exceed the provisions will be immediately destroyed by Customs.

4)      For congenital imported goods arriving after and before the arrival of carrier/transport (aircraft or ships) shall be treated as passenger goods (lost and found). The treatment of “the lost and found” good if :

 

Transport Facility

Before Arrival

After Arrival

Ship

Maximum of 30 days

Maximum of 60 days

Aircraft

Maximum of 30 days

Maximum of 15 days

 

C.   Conclusion

 

This is an improvement of Customs service to the public where previously the maximum good value of passengers is only FOB USD 250 per person and USD 1,000 per family then with the new regulation is increased up to USD 500 per person and for family has been deleted.

 

Customs has also established Task Force of Passenger Cargo Service to provide one stop service to passengers who have difficulty with the process of completion of luggage. The Task Force (Satgas) is available at four international airports in Indonesia by direct communication (hotline) which can be contacted through Customs contact center 1500225 or below contact:

 

-       Customs at Soekarno Hatta-Tangerang Banten Airport (0812-8933-0168)

-       Customs at Juanda-Surabaya Airport (0811-300-9147)

-       Customs at Ngurah Rai-Bali Airport (0859-344-84-644)

-       Customs at Kualanamu-Medan Airport (0813-6170-9382).

 

 

 


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Berlaku : 7 Nov 2018 - 13 Nov 2018