Indonesian roundup: delayed implementation of import and export restrictions on certain goods

International Tax Review is part of Legal Benchmarking Limited, 1-2 Paris Garden, London, SE1 8ND

Copyright © Legal Benchmarking Limited and its affiliated companies 2026

Accessibility | Terms of Use | Privacy Policy | Modern Slavery Statement

Indonesian roundup: delayed implementation of import and export restrictions on certain goods

Sponsored by

GNV Green BG.png
Indonesian port.jpg

Ahdianto and Erviyanti Adam of GNV Consulting Services outline Indonesia’s latest tax developments, including new rules on importing personal belongings and mandatory use of the CEISA 4.0 digital customs system

On April 21 2025, the Indonesian Ministry of Finance (MoF) released Regulation No. 18/KM.4/2025 (KM-18), which updates the rules on importing and exporting certain goods, following the Indonesian Quarantine Agency (IQA) regulations No. 1/2024 and No. 5/2025. These regulations define the types of animals, fish, and plant commodities subject to quarantine inspection. The MoF’s regulation aims to align customs enforcement with these quarantine provisions, ensuring more integrated control of restricted goods at the border.

Effective April 28 2025, the regulation classifies restricted goods into three main categories – i.e., animals, fish, and plants – with corresponding harmonised system codes and technical requirements detailed in the annexes. Quarantine documents issued prior to this regulation will remain valid until the relevant import or export process is completed.

However, on April 29 2025, Minister of Finance Regulation No. 19/KM.4/2025 officially postponed the implementation of the restrictions. The postponement aims to provide adaptation time for business actors and to prevent trade barriers while waiting for the readiness of full implementation from the IQA.

Until the updated rules are enforced, the importation and exportation of animal, fish, and plant quarantine goods will continue to follow the existing regulations. The new rules will take effect once the IQA declares its readiness. This regulation is effective immediately.

Therefore, affected business actors are strongly advised to use this period to prepare themselves for the implementation of KM-18, while continuing to monitor official information from related agencies.

New regulation modernises the framework on importation of personal belongings

The MoF issued Regulation No. 25 of 2025 (MoF-25) on April 14 2025, replacing Regulation No. 28/PMK.04/2008. MoF-25 will enter into effect on June 27 2025.

MoF-25 introduces a modernised framework for importing belongings that are personal and non-commercial in nature. The new regulation aims to improve customs services, enhance efficiency and oversight, and provide clearer legal guidelines.

While still supporting individuals relocating to Indonesia, the regulation simplifies procedures and promotes the use of technology in customs processes. It offers clearer definitions, updated requirements, and more detailed procedures that may affect how importers handle documentation and classification.

Key highlights include:

  • Clear definitions for terms such as “personal belongings”, “relocating individuals”, and “household goods”;

  • Eligibility criteria covering returning Indonesian citizens and foreign nationals moving to the country;

  • Conditions for import duty exemptions on qualifying personal belongings; and

  • Step-by-step procedures for submitting a special goods import notification, including the required documents and customs clearance.

MoF-25 introduces important facilities, including exemptions from import duties and potentially from VAT and luxury sales tax for eligible individuals such as civil servants/members of the Indonesian national military/the State Police of the Republic of Indonesia, students, Indonesian citizens, and foreign nationals relocating their domicile to Indonesia.

Eligibility for these facilities depends heavily on meeting administrative requirements, submitting complete and accurate supporting documents, and complying with established customs procedures.

MoF-25 represents a significant improvement in creating a more efficient, transparent, and legally certain process for importing personal belongings. Nevertheless, certain limitations apply. These facilities generally exclude commercial merchandise, motor vehicles, excisable goods, and goods in unreasonable quantities. Additionally, physical inspection by the Directorate General of Customs and Excise remains a standard part of the clearance process.

Decree on the mandatory implementation of the CEISA 4.0 system

The Directorate General of Customs and Excise has issued Decree No. KEP-66/BC/2025, officially introducing the mandatory use of the CEISA 4.0 (Customs-Excise Information System and Automation) system in its 19th phase.

The implementation particularly targets two main service areas:

  • Export services, specifically related to automatic validation of export prohibition and/or restriction provisions that are integrated in the export notification of goods using BC 3.3 export documents; and

  • Treasury services involving the mandatory use of CEISA 4.0 for billing processes, guarantees, receivables management, and collections for state governments.

This regulation also appoints 128 customs and excise offices, which are described in detail in the appendix of KEP-66/BC/2025, throughout Indonesia on a mandatory basis, effective from April 22 2025. It shows the Directorate General of Customs and Excise’s dedication to making basic customs processes consistent and digital across Indonesia.

By taking well-planned preparatory steps, such as assessing operational impacts and maintaining active communication with the customs authorities, service users can reduce the risk of disruption and position themselves for seamless integration into Indonesia’s evolving digital customs environment.

more across site & shared bottom lb ros

More from across our site

But partners at the firm admit that jumping ship to the US would not be as easy as some believe
Governments are rewriting tax policy for the AI era, deploying digital taxes, tailored incentives and algorithmic enforcement that redefine where value is created
Wingrove will succeed Bill Thomas, who has served in the role since 2017; in other news, Andersen unveiled a sharp increase in revenues for 2025
Partners are divided on Italy vs PDM D’s analytical depth, evidentiary standards, and what the judgment signals for future intra-group financing cases
As GCCs increasingly become strategic hubs, multinationals face heightened risks around permanent establishment and place of effective management
While all options presented ‘drawbacks’, European Commission tax leader Wopke Hoekstra said the controversial US carve-out deal has ‘many benefits’
From tech preparations to competitiveness concerns, Tax Systems’ Russell Gammon addresses the most pressing client considerations arising from the SbS deal
Despite estimates that the US/OECD agreement will cost countries billions, the Fair Tax Foundation’s Paul Monaghan believes the deal is a ‘necessary evil’
The firm’s eye-catching UK launch is a major statement of intent, but it will face stern opposition in its quest to be the top global tax player
The postponement came after industry representatives flagged implementation issues with the registration regime; in other news, firms made key tax partner additions
Gift this article