Customs (kepabeanan) is everything to do with supervising the movement of goods into or out of the customs territory and collecting import and export duties, under Law No. 10 of 1995 as amended by Law No. 17 of 2006. The process covers the declaration (PIB/PEB), examination, payment of duties and taxes, and release of the goods through the green, yellow, or red lane.
Customs (kepabeanan) is everything to do with supervising the movement of goods into or out of the customs territory and collecting import and export duties — the definition in the Customs Law (Law No. 10 of 1995 as amended by Law No. 17 of 2006). In practice, customs covers every step imported and exported goods have to go through: the declaration, examination, payment of duties and taxes, and the release of the goods.
This guide sums up every core concept of Indonesian customs and links to an in-depth article on each topic — from the licensed customs brokers (PPJK), CEISA 4.0, and CEISA AI to the HS Code and how long customs clearance takes.
What Is Customs? Definition and Legal Basis
The legal foundation of Indonesian customs is Law No. 10 of 1995 on Customs as amended by Law No. 17 of 2006, administered by the Directorate General of Customs and Excise (DJBC) of the Ministry of Finance. Its two main functions are supervision (making sure goods coming in or going out comply with the rules — including restricted goods) and state revenue (collecting import duty, export duty, excise, and import taxes).
Customs Territory (Daerah Pabean)
The territory of the Republic of Indonesia — its land, waters, and the airspace above them, plus certain places in the EEZ and on the continental shelf — where the Customs Law applies.Customs Area (Kawasan Pabean)
A bounded area at a seaport, airport, or other place used for the movement of goods, entirely under DJBC supervision.
Customs Obligations: Import and Export
Customs obligations are every customs activity that must be carried out to comply with the Law — declaring the goods, submitting documents, and paying duties and taxes. You can handle these obligations yourself or delegate them to a licensed customs broker (PPJK) with a power of attorney.
The import customs obligation flow
- Submit the import declaration: the PIB (import declaration) through CEISA 4.0
- Classify the goods under the correct HS Code and calculate the customs value
- Pay import duty + import taxes (PDRI) (import VAT, Article 22 import income tax, and luxury-goods sales tax where it applies)
- Go through lane assignment and examination (green/yellow/red)
- Receive the SPPB release order and take the goods out of the customs area
The export customs obligation flow
- Submit the PEB (export declaration) through CEISA 4.0
- Pay export duty on certain commodities (e.g., CPO and mineral products)
- Go through examination if assigned, then receive export approval
- Load the goods onto the means of transport in line with the outward manifest
State Levies in Customs
| Levy | Applies to | Notes |
|---|---|---|
| Import Duty (Bea Masuk, BM) | Imported goods | Rate set by HS Code (BTKI); preferential rates apply under FTAs |
| Export Duty (Bea Keluar, BK) | Certain exported goods | E.g., CPO and its derivatives, minerals |
| Import VAT (PPN Impor) | Imported goods | Part of the import taxes (PDRI) |
| Article 22 Import Income Tax (PPh Pasal 22 Impor) | Imported goods | Rate varies with the importer's API and the type of goods |
| Luxury-Goods Sales Tax (PPnBM) | Certain luxury goods | Only for certain categories of goods |
| Excise (Cukai) | Tobacco products, MMEA (alcoholic beverages), ethyl alcohol | A separate levy also administered by DJBC |
Examination Lanes: Green, Yellow, Red
Green Lane
No physical examination and no document review before the SPPB — the goods can be released straight away; the review happens afterwards.Yellow Lane
A document review before the SPPB is issued — no physical examination of the goods.Red Lane
A physical examination of the goods plus a document review — the longest clearance time.
The lane is assigned by the system based on the importer's risk profile, the type of goods, and the compliance track record. More on how long each lane takes in how long customs clearance takes in Indonesia.
The Digital Systems: CEISA 4.0 and INSW
Every customs obligation now runs digitally through CEISA 4.0 — DJBC's integrated system for filing PIB/PEB, manifests, billing, and status monitoring — and the INSW (Indonesia National Single Window), which connects permits across agencies for restricted goods. AI-based automation on top of these systems — CEISA AI by APEX Intelligence — drafts customs documents straight from the source files; product details are on the CEISA AI page.
The Parties in Customs
- DJBC (Indonesian Customs) — the regulator: supervision, service, and collection
- Importer / Exporter — the owner of the goods, with primary responsibility for customs obligations
- PPJK — the broker authorized to handle customs obligations (how to check a registered PPJK)
- Freight forwarder — arranges door-to-door transport (freight forwarder guide)
- Carrier — required to submit the inward/outward manifest (BC 1.1)
- TPS / TPB — temporary storage and bonded storage facilities under DJBC supervision
Glossary of Customs Terms
| Term | Meaning |
|---|---|
| PIB | Pemberitahuan Impor Barang — the import customs declaration |
| PEB | Pemberitahuan Ekspor Barang — the export customs declaration |
| BC 1.1 | The inward/outward manifest of the means of transport |
| SPPB | Surat Persetujuan Pengeluaran Barang — the release order for the goods |
| HS Code | The goods classification code that sets the tariff (see the HS Code guide) |
| Lartas | Restricted goods — prohibitions and/or restrictions on certain goods |
| PDRI | Pajak Dalam Rangka Impor — import taxes (PPN, PPh 22, PPnBM) |
| NPPPJK | Nomor Pokok PPJK — the customs access number of a customs brokerage company |
| SPSA | Surat Penetapan Sanksi Administrasi — the administrative penalty notice |
| MITA | Mitra Utama Kepabeanan — priority importers with expedited-clearance facilities |
Frequently asked questions
What is customs (kepabeanan)?
Customs (kepabeanan) is everything to do with supervising the movement of goods into or out of the customs territory and collecting import and export duties, as set out in Law No. 10 of 1995 as amended by Law No. 17 of 2006 and administered by the Directorate General of Customs and Excise.
What does kepabeanan mean?
Kepabeanan means everything to do with supervising the movement of goods into/out of the customs territory and collecting import and export duties, as set out in Law No. 10 of 1995 as amended by Law No. 17 of 2006 and administered by the Directorate General of Customs and Excise (DJBC).
What is Bea Cukai?
Bea Cukai is the everyday name for the Directorate General of Customs and Excise (DJBC) of the Ministry of Finance — the agency that supervises the movement of imported and exported goods, collects import/export duties and excise, and runs customs systems such as CEISA 4.0.
What is the difference between customs and excise?
Customs governs the movement of imported and exported goods and the collection of import/export duties; excise is a levy on certain goods with special characteristics (tobacco products, alcoholic beverages, ethyl alcohol). Both are administered by the same agency, DJBC — which is why it is called "Bea dan Cukai" (customs and excise).
What are the customs obligations when importing?
Submitting the PIB through CEISA 4.0 with the correct HS Code classification and customs value, paying import duty and import taxes (VAT, Article 22 income tax, and luxury-goods sales tax where it applies), going through examination according to the lane assigned, then releasing the goods once the SPPB is issued.
What is the customs territory?
The territory of the Republic of Indonesia, covering its land, waters, and the airspace above them, plus certain places in the Exclusive Economic Zone and on the continental shelf, where the Customs Law applies.
Do I have to handle customs obligations myself?
No. An importer or exporter may handle them itself or delegate them to a registered PPJK. Most companies use a PPJK because the rules are complex and mistakes risk penalties.