In order to support the 14^th volume Economy Policy Package to support the growth of e-commerce (the use of information technology and transportation in commerce) and to increase efficiency, acceleration, accuracy, easiness of tariff count, and goods delivery track, Customs have issued new regulation, that is Director General Regulation (Perdirjen) Number PER-2/BC/2017.

The regulation is reckoned to be more profitable for e-commerce entrepreneurs. However, on the other side, it explains more about loads and responsibilities that the goods owners will bear. For this new regulation, the Director of International Customs and Inter-Customs Agency, Robert Leonard Marbun explained that the more profits that can be obtained the bigger the exemption on delivery goods’ numbers given by Customs.

“Initially, there was de-minimus for FOB USD50 for each goods receiver per delivery. Now, de-minimus is FOB USD 100 for each goods receiver per delivery. However, previously if the goods were bigger than the de-minimus, import duty and import tax would be applied; today, if the shipment of goods are more than de-minimus, then import duty and import tax will be applied to them wholly,” he said.

This is said to strengthen the Finance Minister Regulation Number PMK-182/PMK.04/2016 about the stipulation of Delivery Import Goods. Moreover, Robert explained that Customs will always be guided by the goods delivery documents or known as Consignment Note (CN) given by delivery agents (PT POS/Deposit Agency (DA)). This document is an agreement of goods shipment between consignor from abroad and post office to deliver goods to domestic consignee.  

If the shipment goods have value over FOB USD 100, based on an investigation, then the goods owners will be given discretion to choose, use CN, and be charged for 7.5% or use document of Import Notification of Special Goods (PIBK- Pemberitahuan Impor Barang Khusus) for non-corporate and Import Notification of Goods (PIB-Pemberitahuan Impor Barang) for a corporate with the tariffs that suit to goods types by the Customs. And for delivery goods with value over FOB USD1,500, a consignee should use PIBK document or PIB document. “Implementation of the regulation is implemented step by step, and we have started since 28 January 2017 for Jakarta customs office, 16 February at Tanjung Emas Customs Office. Next at Ngurah Rai, Kualanamu, Juanda customs and other customs offices,” he said.