Last updated: 6 November 2026
Short answer: To sell imported products in Indonesia, the goods must be imported by an Indonesian company with import rights (the importer of record), meet the permits linked to their HS code, carry the right product registrations such as BPOM, SNI or halal where required, and clear customs with import duty, VAT and income tax paid.
This guide is for brands, manufacturers and exporters outside Indonesia who want to understand the rules before shipping. It covers the licences, the role of the importer of record, and how duties and taxes are calculated.
Import licence
NIB and import rights, restricted goods, import approvals and product registrations.
Importer of record
Who can import, and the options for brands without an Indonesian company.
Duties and taxes
Import duty, VAT and income tax article 22, with a worked example.
BPOM registration
Food, cosmetics and supplements: who can register, steps, documents and the SKI.
SNI certification
Mandatory SNI products, the official representative, schemes and NPB.
Halal certification
2028 deadlines, foreign halal certificates and applying to BPJPH.
Can a foreign company import goods into Indonesia?
In practice, no. The importer must be a business with an Indonesian business identification number (NIB), which also serves as its importer identification number (API) and is issued through the OSS system. Foreign brands therefore import through their own Indonesian company (PT PMA), a local distributor, or an Indonesian partner acting as importer of record. A representative office cannot buy and sell goods. See importer of record in Indonesia.
What do you need to import into Indonesia?
| Requirement | What it is | Issued by |
|---|---|---|
| NIB with import rights (API-U or API-P) | Business ID that also serves as the importer ID. API-U is for trading; API-P is for a company's own production | OSS system (Ministry of Investment) |
| Customs registration | Registration that allows the importer to file customs declarations | Directorate General of Customs and Excise (DJBC) |
| Import approval (PI) and surveyor report (LS) | Needed only for restricted goods (lartas), depending on the HS code | Ministry of Trade (INATRADE); appointed surveyors |
| Product registration | BPOM for food, cosmetics and supplements; SNI certificate and NPB for SNI-mandatory goods; postel certificate for telecom devices; halal in phases | BPOM; certification bodies (LSPro) and Ministry of Trade; Komdigi; BPJPH |
| Customs documents | Import declaration (PIB), commercial invoice, packing list, bill of lading or air waybill, and proof of origin to claim free trade rates | Importer or its customs broker (PPJK) |
The exact requirements depend on the HS code of each product. You can check them on the Indonesia National Single Window (INSW).
How are import duties and taxes calculated?
Customs value is the CIF value. Import duty is charged on CIF at 0–150% depending on the HS code, often lower under a free trade agreement such as ACFTA or RCEP. VAT (effectively 11% for most goods) and income tax article 22 (2.5% for importers with an API, 7.5% without) are then charged on CIF plus duty. Read the full breakdown in Indonesia import duties and taxes.
How do you bring products into Indonesia, step by step?
- Classify each product. Confirm the HS code and check its permits, registrations and tariff on INSW.
- Choose your importer of record. Your own Indonesian company, a local distributor, or an import procurement partner.
- Prepare product registrations. For example BPOM for food and cosmetics, SNI for regulated products, halal where required, and postel certification for wireless devices.
- Arrange import permits. Restricted goods may need an import approval or a surveyor report before shipping.
- Calculate landed cost. Add product price, freight, insurance, duty, VAT, income tax article 22 and local charges. Our CBM calculator helps estimate shipment volume.
- Ship and clear customs. The importer files the import declaration, pays duties and taxes, and receives the goods.
What mistakes do foreign brands often make?
- Shipping before checking the HS code. A wrong HS code changes the tariff and whether a permit is needed, and goods can be held at the port.
- Importing under a producer API (API-P) and then reselling. Goods imported under API-P may not be traded or transferred.
- Leaving registrations with a partner without a written agreement. BPOM registrations are filed by the local importer or agent, so agree who holds them and what happens if the partnership ends.
- Forgetting Indonesian labels. Food products need Indonesian labels on the goods before customs clearance.
- Working from outdated rules. Import rules now follow Permendag 16/2025, and the halal deadline for most imported products moved to 2028 under PP 40/2026.
Need a partner to bring your products into Indonesia?
AsiaCommerce helps brands with regulation checks, permits, upfront cost calculation and official import into Indonesia.
Market entry solutionImport procurement solutionRelated reading
- The 2026 guide to Indonesian import tariffs
- Launching a cosmetics brand in Indonesia, Malaysia and the Philippines
- Selling electronics in Indonesia
Sources
- Permendag 16/2025 on import policy and arrangements (full text)
- PP 28/2025 on risk-based business licensing (SSEK summary)
- PwC Indonesia legal alert: new import framework, Permendag 16–24/2025
- ASEAN Briefing: when an Indonesian sales operation requires a local company (Sep 2026)
- DDTC: how to check lartas rules online on INSW (June 2026)
- DJP: PMK 131/2024, VAT rate and 11/12 tax base
- JDIH Kemenkeu: PMK 51/2025 on income tax article 22
- BPJPH: halal certification phases under PP 40/2026
- USDA FAIRS Country Report Indonesia (Feb 2026): BPOM food registration
This guide is general information, not legal advice. Rules change; check the requirements for your specific HS code before shipping.