Importing into Indonesia

Indonesia treats every parcel from abroad as an import that owes duty and import taxes. A parcel with a customs value up to US$3 FOB is exempt from import duty but still pays VAT; from US$3 to US$1,500 most goods pay a flat 7.5% duty plus VAT, while clothing, bags, shoes, bicycles, cosmetics, watches and steel goods pay 15% or 25% plus 5% income tax. Over US$1,500, normal tariff rates apply.

Rules as of 30 October 2026.

What does a parcel to Indonesia pay?#

A parcel to Indonesia, called barang kiriman, pays according to its customs value per recipient per shipment. The Directorate General of Customs and Excise (DJBC) sets three bands: up to US$3 FOB, over US$3 to US$1,500, and over US$1,500. Duty and income tax (PPh) change between the bands, and listed product groups have their own rates.

For parcels, VAT works out at 11%: the 12% rate applied to 11/12 of the base, as DJBC describes it. Parcels in the US$3 to US$1,500 band are also exempt from anti-dumping, safeguard, retaliatory and countervailing duties. The Indonesia taxes guide shows how each tax is worked out, with an example.

De minimis thresholds in Southeast Asia, Japan and Australasia

border.bot live data from each country's official publications, updated 2026-10-11

The Indonesia country page carries the live rates, and the de minimis guide compares Indonesia's US$3 line with other countries.

How is the customs value set?#

Indonesia's customs value for a parcel is the CIF value, meaning the price of the goods plus freight and insurance, and customs sets it on the whole parcel for each recipient and shipment. The band thresholds of US$3 and US$1,500 are stated as FOB values, so they're tested before international freight and insurance are added.

Promotions matter more than sellers expect. In DJBC's examples, a marketplace voucher or points balance that the buyer uses to pay is treated as a form of payment, not a discount, so the customs value is the full invoice price before the voucher. A free item bundled into a sealed "buy three, get one" pack is valued at the pack price. Samples sent without an invoice are valued from identical goods, and samples get no exemption.

Who is the importer of a parcel?#

The recipient of a parcel is its importer and is responsible for the duty, excise, fines and import taxes. Goods bought through an e-commerce operator (PPMSE) are different: the importer is the operator if it's based in Indonesia, or its appointed Indonesian representative if it's based abroad. A foreign operator without a representative leaves the recipient as importer.

Since 5 March 2025, when the second amendment to Finance Ministry Regulation 96 of 2023 took effect, a foreign online retailer or marketplace that meets set criteria must appoint a representative in Indonesia. The postal operator, PT Pos Indonesia, or a courier licensed as a PJT such as DHL or FedEx, clears the parcel as the customs broker and answers for the duty if the importer can't be found.

E-commerce operators must also partner with DJBC and exchange an electronic catalog and electronic invoices for their parcels, unless they ship 1,000 parcels a year or fewer. The catalog lists the seller, a description, a product code, the country of origin and the delivered duty paid price, and parcels from an operator that should partner but doesn't can be refused service.

What ID does the buyer need?#

An Indonesian buyer needs a tax or identity number on the consignment note. DJBC asks for the recipient's taxpayer number (NPWP), or another identity number if the buyer doesn't have one: a national ID number (NIK) for Indonesian citizens or a passport number for foreign nationals. Collect it at checkout and pass it to your carrier with the address.

E-commerce operators also put the recipient's phone number in the e-invoice data they send DJBC. A parcel over US$1,500 for a recipient who isn't a business is declared on a special import notice, the PIBK, instead of the consignment note.

Which goods are restricted?#

Indonesian parcels must meet the import prohibitions and restrictions (larangan dan pembatasan) set by the relevant ministries and agencies, which apply to parcels as they do to any import. Excise goods have limits on top: DJBC can exempt excise goods in a parcel only up to set amounts per recipient address.

Excise exemption limits per recipient address

Excise good	Exemption limit per recipient address
Drinks containing ethyl alcohol	350 ml
Cigarettes, or cigars, or cut tobacco	40 sticks, or 5 cigars, or 40 g
Solid e-cigarette products	20 sticks or 5 capsules
Open-system e-liquid	15 ml
Closed-system e-liquid	6 ml

Letters, postcards and documents are exempt from duty and import taxes. border.bot Restrict checks a product against Indonesia's restrictions.

Tips for sellers shipping to Indonesia#

Indonesia rewards sellers who classify accurately and price honestly, because the band a product falls into decides more of the cost than the price does. Clothing, shoes and bags in particular pay 25% duty plus 5% income tax, which surprises sellers who quote the 7.5% headline.

• Classify each product to its HS code before you quote, to see whether it falls in chapters 61 to 64, heading 42.02 or another listed group; the HS code classifier gives you the code
• Collect the buyer's NPWP, NIK or passport number and phone number at checkout
• Put the full price on the invoice, before vouchers and points
• If you sell through your own site or a marketplace at scale, check whether you must appoint an Indonesian representative and partner with DJBC

Quoting duties-paid prices avoids surprises at the door; the DDP guide covers how that works, and the landed cost calculator prices an Indonesian address.

Guides for selling into Indonesia#

• Indonesia import taxes on parcels: How Indonesia's 12% VAT works out to 11% on most imports, when parcels pay 5% income tax, how duty is rounded, and when foreign digital sellers collect VAT.

Common questions#

What is the de minimis in Indonesia?#

US$3 FOB per recipient per shipment, for import duty only. VAT is charged on parcels at any value, so there's no tax-free threshold.

How much is import duty on parcels to Indonesia?#

7.5% for most goods valued over US$3 up to US$1,500. Cosmetics, watches and iron or steel goods pay 15%, and bags, clothing, footwear and bicycles pay 25%, both plus 5% income tax. Books pay 0%.

What happens to parcels over US$1,500?#

They're declared on a PIBK or a full import declaration and pay the normal tariff rates and import taxes for their HS code.

Sources#

• Barang Kiriman (opens in a new tab), Directorate General of Customs and Excise (DJBC), accessed 30 October 2026
• FAQ Impor Barang Kiriman (opens in a new tab), Directorate General of Customs and Excise (DJBC), accessed 30 October 2026
• PMK 4 Tahun 2025, second amendment to PMK 96 of 2023 on customs, excise and tax for imported and exported parcels (opens in a new tab), Ministry of Finance (JDIH Kemenkeu), enacted 6 January 2025, in force 5 March 2025
• PMK 96 Tahun 2023 on customs, excise and tax for imported and exported parcels (opens in a new tab), Ministry of Finance (JDIH Kemenkeu), in force 17 October 2023, latest amendment PMK 4 of 2025