Regulation Watch · Tax Compliance · Indonesia, for imports of covered Japan-origin goods and for Indonesian legal-entity industrial importers approved to use the IJEPA User Specific Duty Free Scheme.
Japan-Origin Imports Get New IJEPA Tariffs and 0% USDFS Procedure
PMK 60/2026 resets Indonesia-Japan preferential import tariffs, including staged reductions, a managed tariff-rate quota and 0% USDFS for specified raw materials, while PMK 61/2026 requires eligible Indonesian industrial importers to obtain verified approvals through SINSW and follow transaction-level customs controls.
- Published
- Both regulations were established and promulgated on 31 July 2026. PMK 60/2026 appears in State Bulletin 2026 No. 537 and PMK 61/2026 in State Bulletin 2026 No. 540.
- Effective
- Both regulations took effect on 1 August 2026.
- Added to Watch
- 28 September 2026
Who is affected
PT PMA and PT PMDN companies importing covered goods from Japan; Indonesian legal-entity industrial importers classified as driving industries, steel service centres or supporting industries; directors; and procurement, production, tax, customs, finance, licensing and supply-chain teams, together with their Japanese suppliers.
Practical impact
PMK 60/2026 replaces the previous IJEPA tariff schedule with staged preferential rates for 2026 through 2031, includes a tariff-rate quota of Rp450 per kilogram for up to 8,500 tonnes a year for specified goods, and preserves the lower most-favoured-nation rate where it is more favourable. It also provides 0% import duty under USDFS for specified Japanese raw materials. PMK 61/2026 makes that 0% facility approval-based: an eligible industrial user needs a Ministry of Industry-validated 12-month import plan and a Minister of Finance decision obtained through SINSW. Each import must pass origin, approval, quota, document and customs-declaration checks. The importer must segregate USDFS inventory, retain records for ten years and use the materials entirely in its own production.
Late discovery: PMK 60/2026 and PMK 61/2026 were established and promulgated on 31 July 2026 and took effect on 1 August 2026. Together they replace PMK 50/2022 and PMK 51/2022 for the IJEPA tariff schedule and the User Specific Duty Free Scheme procedure.
PMK 60/2026 is the tariff instrument. Its extensive schedule sets IJEPA preferential rates, including staged reductions across 2026 through 2031, and applies the ordinary most-favoured-nation rate when that rate is lower. The regulation also provides a tariff-rate quota of Rp450 per kilogram for no more than 8,500 tonnes a year for specified goods through SINSW, and 0% duty under USDFS for listed Japanese raw materials imported by an approved user.
PMK 61/2026 is the operating procedure for the 0% USDFS facility. An eligible user is an Indonesian legal-entity industrial importer in a driving industry, steel service centre or supporting industry. The user must obtain an SKVI USDFS IJEPA containing a 12-month import plan validated by the Ministry of Industry and then obtain a Minister of Finance decision. Applications are filed through SINSW with the SKVI, technical material evidence and industrial business licence; the decision period is three working days electronically or five working days for the paper fallback during a system outage.
Every shipment remains subject to customs controls. The raw materials must meet IJEPA origin requirements and be accompanied by the original Form JIEPA certificate of origin, the approval decision and other import documents at a designated entry port. The declaration must include facility code 60, the approval and origin-document references, the correct classification and tariff, and a quantity within the remaining approved quota. Failure of origin sends the shipment to the ordinary most-favoured-nation rate; another mismatch denies the USDFS rate and leaves the applicable IJEPA treatment to be assessed.
The facility continues after clearance. SINSW or the Customs portal deducts imported quantities from the approval, while the user must segregate USDFS inventory, keep records and books for ten years and use the materials entirely in its own production. Material not used in that production, including material intended for transfer, is treated as residual raw material or residual goods and generally attracts ordinary import duty and import taxes after the required industrial verification.
The importer may resolve residual-material liability through voluntary payment or through a customs re-examination or audit. Proof of payment for the preceding two-year use period becomes a condition for a later USDFS application. Customs can re-examine or audit use of the facility, and breaches of inventory, use and customs duties are sanctioned under customs law. Existing PMK 51/2022 approvals remain valid until their import periods end, while applications still pending on 1 August 2026 are decided under the new procedure.
Required action
- Map every Japan-origin import to the current PMK 60/2026 tariff line and year, and compare the IJEPA, tariff-rate-quota, USDFS and ordinary most-favoured-nation treatment before pricing or lodging the customs declaration.
- If seeking 0% USDFS, confirm that the Indonesian importer is an eligible legal-entity industrial user, prepare a 12-month import plan, obtain the Ministry of Industry-validated SKVI USDFS IJEPA and apply electronically through SINSW for the Minister of Finance approval.
- Submit the industrial business licence, technical material evidence such as a mill certificate, inspection certificate, statement or drawing sheet, and all other application documents; use the paper fallback only when SINSW is officially unavailable.
- For each shipment, use a designated entry port, hold the original Form JIEPA certificate of origin and the approval decision, and correctly enter facility code 60, the approval and origin-document references, classification and tariff in the import declaration.
- Reconcile the approved quantity against electronic quota deductions and file any approval-change request no later than 90 days before the import period ends.
- Segregate and separately record USDFS inventory, use it entirely in the approved user's own production, and retain all supporting documents, records and books at the business premises for ten years.
- Identify unused or transferable raw materials and residual goods promptly, obtain the required industrial verification and settle ordinary import duty and import taxes through voluntary payment or the applicable customs review or audit process.