Indonesian tax roundup: standardisation of export units strengthens customs compliance

Indonesian Minister of Finance Decree No. 12/MK/BC/2025 (KMK-12), which concerns the determination of types of units of goods used in export customs declarations, was officially stipulated on November 7 2025 and became effective on November 13 2025 after a four-business-day waiting period.

The regulation’s issuance was driven by the need to improve accuracy in record-keeping and the effectiveness of oversight over exported goods. Previously, differences in the use of measurement units among business actors or across documents often caused data inconsistencies, thereby complicating analysis, reporting, and monitoring of the flow of goods out of Indonesia. To address this, the government deemed it necessary to align and standardise the types of units of goods throughout the entire export customs declaration process.

In its drafting, KMK-12 took into account input from various ministries and agencies associated with export activities. This was done to ensure that the specified standard units can be applied consistently across national systems and in alignment with the technical requirements of each institution. Through this regulation, every type of exported good will have a standardised mandatory unit that is applicable uniformly in all customs documentation and on all data-exchange platforms.

This policy is also part of the broader customs reform agenda, which promotes data integration and service quality enhancement. Additionally, KMK-12 supports cross-agency harmonisation of export data – including among the Directorate General of Customs and Excise, Statistics Indonesia, and the Ministry of Trade – so that national export information may be managed with greater accuracy, consistency, and accessibility for supervision, policy analysis, and official statistical publication.

With the enactment of this regulation, Minister of Finance Decree No. 4/KM.4/2025 is revoked and declared no longer valid.

KMK-12 sets mandatory standard units per export commodity based on Harmonized System codes.

The provision is mandatory for:

• Direct exports outside the customs territory; and

• The movement of goods out of:

  • Special economic zones (KEKs);

  • Free trade zones and free ports (KPBPBs); and

  • Bonded storage areas (TPBs).

Below are several examples for Indonesia’s major commodities.

Minister of Finance Decree No. 10/MK/BC/2025 (KMK-10) was stipulated on November 3 2025 and became effective on November 5 2025. The regulation concerns goods restricted for import under Minister of Trade Regulation No. 16 of 2025, as amended by Minister of Trade Regulation No. 37 of 2025.

KMK-10 was issued due to changes in import policies set by the Ministry of Trade in certain sectors, thereby requiring alignment of supervision in the customs domain. Additionally, supervision of restricted imports (LARTAs) serves as a form of control to protect domestic industries, consumers, and state revenues.

This regulation governs two key matters:

• Supervision of import restrictions – customs must supervise the entry of goods that are restricted for import in accordance with the applicable minister of trade regulations. Goods may only have their customs clearance completed if the importer fulfils the required permits and technical documents.

• Determination of restricted goods in a separate document – the list of goods restricted for import is not included in this decree. Instead, it will be stipulated in a separate ministerial decision to function as a technical reference for business actors.

Supervision of import restrictions applies to:

• All imports of goods from abroad; and

• The entry and removal of goods into and out of:

  • KPBPBs;

  • TPBs; and

  • KEKs.

KMK-10 also provides exemptions for new goods intended for investment purposes, including:

• Certain textiles and textile products;

• Certain electronics and telematics products;

• Goods for certain industries; and

• Certain consumer goods.

Exemptions may be granted only if:

• The goods were shipped before November 5 2025, evidenced by a bill of lading or air waybill; and

• The goods arrive at the destination port no later than February 3 2026, supported by BC 1.1 manifest evidence.

In the event that the underlying import restriction regulation issued by the Ministry of Trade is revoked and customs supervision is no longer required, this KMK shall automatically cease to apply.

Minister of Finance Decree No. 9/MK/BC/2025 (KMK-9) was stipulated on November 3 2025 and took effect on November 5 2025. The regulation adjusts the implementation of supervision in the customs sector in accordance with changes in import policies for salt and fishery commodities as stipulated under Minister of Trade Regulation No. 38 of 2025.

With the enactment of this regulation, Minister of Finance Decree No. 34/KM.4/2025 is revoked and declared invalid.

The list of goods restricted for import shall be in accordance with the Appendix to KMK-9.

Supervision of import restrictions applies to:

• All imports of goods; and

• The entry and removal of goods into and out of:

  • KPBPBs;

  • TPBs; and

  • KEKs.

In the event that the underlying import restriction regulation issued by the Ministry of Trade is revoked and customs supervision is no longer required, this KMK shall automatically cease to apply.

Directorate General of Customs and Excise Regulation No. PER-17/BC/2025 (PER-17) was stipulated on November 13 2025 and became effective on the same date. The regulation concerns the physical form, specifications, and design of excise stamps for fiscal year 2026.

PER-17 was issued as a follow-up to Article 4 of Minister of Finance Regulation No. 52/PMK.04/2020, which governs the provisions on the form, technical characteristics, and design of excise stamps as security documents serving to indicate that excise on a particular good has been settled.

This regulation is intended to provide a clear legal basis, strengthen oversight over the distribution of excisable goods, and support operational requirements in the customs and excise sector. In addition, the regulation accommodates service needs related to the movement of goods within KPBPBs, thereby ensuring that management and control of excise stamps can be carried out in a more orderly and standardised manner.

Excise stamps are used for:

• Tobacco products; and

• Beverages containing ethyl alcohol (MMEA).

The physical form and specifications of excise stamps for tobacco products are as follows.

Key: SKT = hand-rolled kretek, SPT = hand-rolled non-kretek, SKTF = hand-rolled filter kretek, SPTF = hand-rolled filter non-kretek, KLB = cigarettes with a cornhusk or nipa leaf wrapper, KLM = cigarettes containing frankincense and dried rhubarb, CRT = cigars, TIS = sliced tobacco, SKM = machine-rolled kretek, SPM = machine-rolled non-kretek, REL = e-cigarettes, HPTL = other processed tobacco products.

The physical form and specifications of excise stamps for MMEA are as follows.

Minimum hologram text: “BC” and “RI”.

Each excise stamp must contain, at a minimum:

• The emblem of the Republic of Indonesia;

• The emblem of the Directorate General of Customs and Excise;

• The excise tariff;

• The fiscal year; and

• The retail selling price and/or the number of items per piece of packaging.

Aside from the above, the following conditions apply.

• For tobacco products, the stamp must additionally include:

  • The text ’’Indonesia”;

  • The text ”cukai hasil tembakau”; and

  • The type of tobacco product.

• For MMEA, the stamp must additionally include:

  • The text ’’Indonesia”;

  • The text ”cukai MMEA impor” or ”cukai MMEA dalam negeri”;

  • The classification;

  • The alcohol content;

  • The microtext “beacukai” repeated continuously;

  • Repeated “BC” marks;

  • Excise stamp personalisation; and

  • A QR code.

The excise stamp personalisation for certain tobacco manufacturers is as follows.

The colour codes for tobacco excise stamps are as follows.

Excise stamps specifically for tobacco products produced and consumed within a KPBPB, and those imported into a KPBPB, must bear the wording: “kawasan bebas”.

The colour codes for MMEA excise stamps are as follows.

Excise stamps specifically for MMEA produced and consumed within a KPBPB, and those imported into a KPBPB, must bear the wording: “kawasan bebas”.