How to Become an Importer in Indonesia: Requirements, Documents & Procedure (2026)

An importer is a company or individual that brings goods into the Indonesian customs area. Becoming a licensed importer is more than having goods shipped from abroad — you have to meet the legal requirements, such as an NIB (Nomor Induk Berusaha, the business identification number) and an Import Identification Number (API, Angka Pengenal Impor), understand the import documents, calculate the import duty, and complete your customs obligations through CEISA, the customs authority's system.

Many companies start by asking how to become an importer, what the requirements for becoming an importer are, and which documents they need to prepare. This article sums up the requirements, the types of API, the step-by-step procedure, the documents you need, and the import costs to budget for.

Business identification number via OSS

NIB

Import Identification Number

API

The import declaration

PIB

The customs filing system

CEISA

What an Importer Is, and the Types of Importer

Put simply, an importer is the party that brings goods from abroad into Indonesia, either for its own use or for resale. To do so officially, a company needs an NIB and an API that identifies its type of import activity.

• API-U (General Importer)

  For importers bringing in goods to trade or resell, such as distributors and trading companies.

• API-P (Producer Importer)

  For manufacturers importing raw materials, components or machinery for their own production.

• API-T (Limited)

  For importers in special circumstances, for example in connection with an investment, a bonded zone, or other specific purposes the rules allow.

Requirements for Becoming an Importer

1. Set up a business entity with an NIB

   Have a business entity (usually a PT, a limited liability company) with a business identification number issued through the OSS system. The NIB is your business's legal identity.

2. Keep an active NPWP

   An active company tax number (Nomor Pokok Wajib Pajak) for your tax obligations, including paying import VAT and import income tax.

3. Obtain an Import Identification Number (API)

   Apply for the API that matches your activity: API-U, API-P or API-T. The API is generally obtained through OSS alongside your business licensing.

4. Complete the supporting documents

   Deed of establishment, business domicile, a location permit where required, and other documents depending on the type of import and the commodity.

5. Understand HS Codes and restricted goods

   Every item is classified under an HS Code, and some goods fall into the restricted goods category (Larangan dan Pembatasan, or Lartas — prohibitions and restrictions) that needs additional permits.

How to Become an Importer: Step-by-Step Procedure

1. Register your business and obtain an NIB

   Complete your business registration and obtain an NIB through OSS. Make sure your business classification (KBLI, the Indonesian standard industrial classification) matches your import activity.

2. Apply for the API that fits your business

   Apply for an Import Identification Number through OSS. Choose the right API type (API-U, API-P or API-T) for your import activity.

3. Activate your NPWP and tax documents

   Make sure the company's NPWP is active and ready for paying import duty, VAT and import income tax.

4. Identify the HS Code and requirements for your goods

   Classify the goods under the correct HS Code and check whether they are restricted goods that need a special permit.

5. Prepare the PIB filing through CEISA

   Draft the PIB (Pemberitahuan Impor Barang, the import declaration) from the invoice, packing list and bill of lading, then file it in the customs authority's CEISA system. Many importers hand this step to a licensed customs broker (PPJK) so it is accurate and on time.

Documents Needed to Import

Once you are an importer, every shipment has to be backed by documents. These are the ones most commonly needed:

• PIB (Pemberitahuan Impor Barang)

  The customs declaration for imported goods, filed with the customs authority through CEISA. Learn how it differs from the PEB in our guide to the difference between the PIB and the PEB.

• Commercial invoice

  The exporter's bill, carrying the description of the goods, their value and the terms of sale — the basis for valuing import duty.

• Packing list

  A list of what each package contains, used to match the quantity and type of goods against the invoice.

• Bill of Lading / Air Waybill

  The sea (B/L) or air (AWB) transport document that proves shipment.

• The correct HS Code

  The classification of the goods sets the rate of import duty and taxes. Learn more in our complete guide to HS Codes.

• Restricted-goods permit (where applicable)

  Goods that fall under prohibitions and restrictions need a permit or recommendation from the relevant technical agency.

What Does Importing Cost? Import Duty, VAT and Income Tax

What you pay on import generally covers import duty, import VAT (PPN) and Article 22 import income tax (PPh 22). The amounts are calculated from the customs value (cost, insurance, freight / CIF) and the rates for the HS Code, under the rules in force.

Import Yourself or Use a PPJK?

Legally, you may handle your imports yourself. But customs rules are complex and change quickly, so many importers hand the PIB, the HS Code classification and communication with the customs authority to a PPJK (Pengusaha Pengurusan Jasa Kepabeanan, a licensed customs broker).

This article focuses on the import route. If your business also wants to sell abroad, learn the reverse flow in our guide on how to become an exporter.