Regulation Watch · Tax Compliance · Indonesia. The temporary tariff applies nationally to imports under tariff lines 3901.10.12, 3901.10.19, 3901.10.99, 3902.10.30, 3902.10.90 and 3902.30.30. It is relevant to PT PMA and PT PMDN manufacturers and importers using the covered plastic raw materials, together with their directors and customs, tax, procurement, production, finance and supply-chain teams.
Six Plastic Raw-Material Tariff Lines Get Temporary 0% Import Duty
PMK 68/2026 temporarily cuts the ordinary import duty to 0% for six tariff lines covering specified polyethylene and polypropylene raw materials, creating a six-month cost window from 9 October 2026 for correctly classified imports.
- Published
- Established in Jakarta on 28 September 2026 and promulgated on 2 October 2026 in State Bulletin 2026 No. 689. Regulation Watch first recorded the instrument on 13 October 2026 as a late-discovered material tariff change.
- Effective
- 9 October 2026, seven days after promulgation. Article 4B limits the 0% rate to six months from that effective date.
- Added to Watch
- 13 October 2026
Who is affected
Indonesian and foreign-owned manufacturers, industrial users and importers bringing in covered polyethylene or polypropylene raw materials; suppliers and customs brokers; and directors and customs, tax, procurement, production, finance and supply-chain teams responsible for classification, pricing, declarations and landed-cost controls.
Practical impact
For six months from 9 October 2026, imports correctly classified under tariff lines 3901.10.12, 3901.10.19, 3901.10.99, 3902.10.30, 3902.10.90 and 3902.30.30 attract 0% import duty instead of the rate otherwise imposed under Indonesia's general tariff schedule. The amendment is intended to support downstream plastics competitiveness by lowering the cost of specified raw materials. PMK 68/2026 does not create a separate application, approval or quota procedure, but it does not remove ordinary customs valuation, classification, import-licensing, product, origin, tax or documentary requirements. The relief concerns import duty only; import taxes and other charges remain governed by their own rules.
PMK 68/2026 was established on 28 September, promulgated in State Bulletin 2026 No. 689 on 2 October and took effect seven days later, on 9 October 2026. It is the fourth amendment to PMK 26/PMK.010/2022, Indonesia's general goods-classification and import-duty schedule. Regulation Watch identified it on 13 October as a late-discovered material change rather than changing its true legal dates.
The amendment inserts Article 4B. It sets import duty at 0% for six tariff lines: 3901.10.12, 3901.10.19 and 3901.10.99 in the covered polyethylene group, and 3902.10.30, 3902.10.90 and 3902.30.30 in the covered polypropylene group. The official recital states that the measure is intended to improve the competitiveness of the downstream plastics industry by reducing the duty on imported plastic raw materials.
The 0% rate is temporary. Article 4B applies it for six months counted from the regulation's effective date, creating a window from 9 October 2026 through the planned end date of 8 April 2027. Importers with shipments close to the boundary should confirm how Customs will treat the relevant declaration and clearance date, because the instrument does not contain a special transitional rule for goods in transit.
PMK 68/2026 does not establish a separate quota, recommendation or application procedure. The benefit therefore turns principally on whether the imported product is correctly classified within one of the six listed tariff lines during the temporary period. Product composition, grade, form and technical specifications should agree across supplier evidence, contracts, invoices, packing lists and the import declaration.
The amendment changes import duty, not the rest of the import-control framework. The importer must still satisfy the applicable NIB and importer-identification requirements, customs valuation and declaration rules, prohibitions or restrictions, sectoral or commodity approvals, and import-tax obligations. A customs re-examination or audit can test the tariff line, value and supporting records after clearance.
Manufacturers should use the relief as a controlled landed-cost change. Procurement and finance teams should identify eligible purchase orders, customs teams should preserve the classification file for each product, and systems should be set to stop claiming 0% when the six-month period ends unless an official extension or replacement is issued. This avoids both missed savings and unsupported claims that later create duty, tax and sanction exposure.
Required action
- Map current and planned polyethylene and polypropylene imports to the six tariff lines in Article 4B and confirm the classification against product composition, grade, technical data, invoice description and the current Indonesian tariff nomenclature before claiming 0%.
- Update customs, landed-cost, procurement and pricing systems for qualifying declarations from 9 October 2026, while keeping non-qualifying resin and finished-plastic lines on their ordinary treatment.
- Retain contracts, invoices, packing lists, bills of lading, product specifications, safety and technical data sheets, laboratory or supplier evidence, valuation support and the customs declaration needed to defend classification and value in a post-clearance review or audit.
- Check that the importer still holds the required NIB and importer identification, sectoral or commodity approvals and any other import documents; the 0% rate does not waive non-tariff requirements.
- Schedule eligible shipments and customs clearance within the six-month window, and configure the customs system to restore the applicable ordinary rate when the temporary period ends unless a later official instrument extends or replaces it.
- Reconcile declarations after clearance so that an incorrectly excluded qualifying shipment or an unsupported 0% claim can be addressed promptly under the applicable customs correction, objection or voluntary-payment procedure.