Welly Armantha Napitupulu

Welly Napitupulu is a Customs Director at GNV Consulting and Services with over 20 years of experience in customs and international trade. He gained widespread recognition for his work at Big Four tax consulting firms between 2010 and 2012. Since then, he has built deep expertise in customs compliance, strategic advisory work and diagnostic reviews.

He is highly regarded for his work in dispute resolution, having successfully navigated complex case settlements at both the customs office and Tax Court levels for clients across a diverse range of industries.

Welly is a Licensed Tax Court Attorney, holds the Indonesian Customs Expert Certification and is an active member of the Indonesian Customs Expert Association (PERAKI).

• Client-A (Oil and Gas Support) – Acted as lead customs adviser during an intensive customs audit. Successfully defended the client's position by demonstrating the correct HS Code classification for critical equipment, including drill bits, cutters and nozzles, under HS 8207 rather than HS 8431. Achieved a 96.31% reduction in audit findings, reducing exposure from IDR 9.15 billion to IDR 337.4 million.
• Client-B (Luxury Goods) – Advised and represented the client in a customs audit conducted by the Indonesian Customs Authority. Successfully challenged findings relating to tariff classification and customs valuation. Achieved a 65% reduction in audit exposure, reducing the estimated liability from IDR 1.36 billion to IDR 476.8 million.
• Client-S (Mining Support) – Successfully represented the client before the Indonesian Tax Court in a customs classification dispute. The court fully granted the appeal, ruling that specialised drilling components should be classified under HS Code 8431.43.00, rejecting the customs authority's classification as ordinary steel pipes. The decision also confirmed exemption from Iron and Steel Import Restrictions.

• Business model optimisation

• Automotive
• Consumer goods and services
• Energy
• Food and beverage
• Healthcare
• Industrials
• Mining
• Oil and gas
• Technology and telecommunications

• Bachelor of Economic, Trisakti - 2006
• Diploma, USU - 2002

• Customs Expert - 2007

• Tax Court Attorney - 2025