The government has been actively constricting the enter of import products through e-commerce, specifically for transactions exceeding the limit of exemption value and for commercial purpose. In just one year since the implementation of Minister of Finance Regulation number PMK 182/PMK.04/2016, consignment goods from e-commerce has been rapidly increasing. Meanwhile, the exemption value of customs duty and import related tax according to PMK 182 is granted up to FOB USD 100, moderately high compared to several other developing countries.
In this new regulation, the government has adjusted exemption value (de minimis value) of import duty for consignment goods from USD 100 to USD 75/person/day and it has been implemented since October 10th 2018. It is expected that after the implementation of this regulation people will actually buy goods for personal use, therefore domestic market has chance for growing, thus will create competitiveness between domestic product, mainly produced by small-medium enterprises, and import product.
Indonesia has been nominated as one of the best countries on handling consignment goods from e-commerce. Indonesia gets the first place, meanwhile Australia, Canada, Dominican Republic, and Japan gets the second, third, and fourth place consecutively.
The implementation of e-commerce policy in Indonesia can be a guideline for other WCO members who want to implement the policy in their country. In this case DGCE has built online application system which is integrated with PT Pos Indonesia to submit import declaration for international consignment goods. The application system supports the submission of customs clearance to the release of goods, including import duty and import related tax payment.
DGCE has also implemented the system to notify the recipient of the consignment goods which value is USD 1.500 or more. Customs officer will examine electronic manifest and miscellaneous data inputted by PT POS Indonesia such as taxpayer identification number, HS code, additional data from expedition company, CN 22/23 data in order to determine import duty and import related tax as well as to determine whether the goods are restricted or prohibited.
In addition, cooperation with electronic trading providers is also carried out to exchange data. E-commerce companies have access to electronic data that contains data such as information relating to the producer of goods, buyer data such as address and contact person, seller, origin, item description, method of payment, price, etc., which authorizes customs officers for interest risk management, effectively and efficiently.
Customs officials can work with e-commerce operators to obtain data to facilitate the process of dispensing goods immediately, which is cross-country based on the application of electronic risk management and in certain cases can be done upon arrival of goods.
Handling Consignment Goods from E-Commerce