Indonesia: New Customs Requirement for Import of E-Commerce and Courier Goods

In brief

Based on recent statistics1 from the Directorate General of Customs and Excise ("Customs authority"), state revenue and import foreign exchange2 plummeted between 2019 and 2022, while e-commerce transactions have grown. Around 90% of consigned goods are imported through e-commerce. Thus, the Customs Authority felt the need to update the regime of import of consigned goods to optimize state revenue collection.

The Government of Indonesia (under the Ministry of Finance) also saw a need to provide legal certainty, create justice and certainty in business, decrease the customs service's time, increase supervision effectiveness, and improve the accuracy of data on the import and export of consignment goods. Thus, the Ministry of Finance issued a new regulation, i.e., Regulation No. 96 of 2023 as amended by Regulation No. 111 of 2023 on Import and Export of Consignment Goods("MOF Regulation 96"), which came into force on 17 October 2023.


It appears that with MOF Regulation 96, the Ministry of Finance is trying to get in line with Ministry of Trade Regulation No. 31 of 2023 on Business Licensing, Advertising, Coaching, and Supervision of Business Actors of Trade through Electronic Systems.

In more detail

Major changes

MOF Regulation 96 gives more clarity and guidelines in many aspects, such as provisions on the export of consigned goods and types of commodities that are still subject to the Most Favored Nation rate4. However, the regulation notably stipulates new provisions for cross-border e-commerce transactions. Specifically, the regulation sets out provisions for e-commerce operators5.

We summarize below the major changes in MOF Regulation 96 in relation to import transactions through e-commerce:

Topic Changes
Distinction of consigned goods Consigned goods are broken down into two categories:
  • Consigned goods from commercial activity
  • Consigned goods from non-commercial activity
Types of e-commerce operators
  • Online retail companies
  • Marketplace
Definition and distinction of each party The regulation defines:
  • E-commerce operator
  • Receiver of goods
  • Importer of consigned goods
If goods are imported via e-commerce, then the following parties will be deemed as the importer:
  • E-commerce operator
  • Representative Office of the e-commerce operator in Indonesia
Mandatory partnership of e-commerce operator with the Customs authority MOF Regulation 96 contains provisions for:
  • Form of partnership
  • Sanctions if the e-commerce operator refuses to have a partnership with the Customs authority
  • Application procedure for partnership
  • Evaluation of the partnership
There is an exemption from the mandatory partnership for e-commerce operators that have fewer than 1,000 shipments in one calendar year. 
Declaration of customs value and tariff Self-assessment
Sanction for errors in customs value and tariff declaration Sanctions will be imposed on importers for any errors in declaring customs value and tariffs in their self-assessment.

Categories of goods that fulfill the following conditions:

  1. Are declared in consignment notes
  2. The FOB value exceeds USD 3 and is below USD 1,500
  3. Are not subject to an import duty rate of 7.5% and are not exempted from income tax

In general, consigned goods declared in a consignment note are subject to a flat import duty rate of 7.5% and exempted from income tax if the FOB value is between USD 3 and USD 1,500, except for the following categories of goods (subject to MFN6 rate):

Previous Categories Additional/New Categories
  • Bags (MFN rate 15%-20%)
  • Books (MFN rate 0%)
  • Textiles and garments (MFN rate 15%-25%)
  • Footwear (MFN rate 25%-30%)


  • Cosmetics (MFN rate 10%-15%)
  • Bicycles and scooters with electric motors (MFN rate 40%)
  • Bicycles not motorized (MFN rate 25%)
  • Watches (MFN rate 10%)
  • Iron and steel products (MFN rate 0%-20%)

Implications for Companies

  1. Retail and Marketplace Companies

On top of the role and obligations stipulated in Ministry of Trade Regulation No. 31 of 2023, online retail companies and marketplaces now have more obligations set by the Ministry of Finance in the import mechanism of consigned goods. For instance, if online retail companies and marketplaces refuse to have a partnership with the Customs authority, their imported goods will not be further processed by the Customs authority. Consequently, the imported goods cannot be cleared from the port and cannot be shipped to customers.

  1. Other Companies

Other companies that rely on courier service companies, online retail companies, or marketplaces to import certain products may also be affected. There are exemptions available from import restrictions of certain products – depending on the type of the products. For example, telecommunication equipment should not be subject to telecommunication certification as long as it is imported through consignment, for own use or not for commercial purposes, in the form of CPE (maximum two units) and non-CPE (maximum one unit)7. As another example, there is an exemption from the Ministry of Trade's import approval requirement for imports of iron, steel, and their derivative products through consignment, provided that the FOB value does not exceed USD 1,500 per shipment8.

However, MOF Regulation 96 does not contain a specific provision on exemptions from import restrictions. Thus, companies that intend to import certain products through consignment should check directly if there are any exemption provisions in the prevailing regulations that stipulate import restrictions (e.g., MOT Regulation 20). 

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2 'Devisa Penerimaan Impor' (DPI)

3 'Impor dan Ekspor Barang Kiriman'

4 Textiles and products of textile, footwear products, bags, books, bicycles, watches, cosmetics, and irons and steels

5 'Penyelenggara Perdagangan Melalui Sistem Elektronik' (PPMSE)

6 Most Favored Nation rate

7 Based on Ministry of Communication and Information Regulation No. 16 of 2018 on Operational Provisions on certification of Telecommunication Devices and Equipment

8  Based on Ministry of Trade Regulation No. 20 of 2021 as amended by Regulation No. 25 of 2022 on Import Policy and Arrangements ("MOT Regulation 20")

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