PIB (Pemberitahuan Impor Barang / Import Declaration) is the customs document used to bring goods into Indonesia and forms the basis for import duty, VAT, and income tax (PPh). PEB (Pemberitahuan Ekspor Barang / Export Declaration) is the document used to send goods out of the country. Both are filed through the customs CEISA system: the importer or a licensed customs broker (PPJK) files PIB for imported goods, while the exporter or broker files PEB for exported goods. In short: PIB = goods entering, PEB = goods leaving.
For importers and exporters, PIB and PEB are the two most mentioned documents — and the most easily confused. Both are customs declarations filed with the customs authority through the CEISA system, but they point in opposite directions: PIB is for goods entering (imports), PEB is for goods leaving (exports). This article clearly separates the two.
- Import · Goods Entering Indonesia
- PIB
- Export · Goods Leaving Indonesia
- PEB
- Applies to PIB
- Duty/Tax
- Filed via DJBC System
- CEISA
What Is PIB (Import Declaration)?
PIB is the document used to declare the import of goods to the customs authority. It serves as the basis for calculating and paying import duty and import taxes (VAT, income tax), so goods declared with PIB are assessed and may be released from the customs area only after a release decision is granted.
What Is PEB (Export Declaration)?
PEB is the document used to declare exports of goods (goods leaving Indonesia to other countries). Its main purpose is export administration and supervision — not as a basis for collecting tax (exports are generally not subject to export duty). PEB is also a prerequisite for obtaining customs documents required by banks and one of the requirements for claiming benefits such as export restitution or export credit facilities.
Core Differences Between PIB and PEB
| Aspect | PIB (Import) | PEB (Export) |
|---|---|---|
| Direction of goods | Goods entering Indonesia | Goods leaving Indonesia |
| Full document name | Import Declaration | Export Declaration |
| Who files | Importer or customs broker (PPJK) | Exporter or customs broker (PPJK) |
| Main purpose | Basis for import duty & import taxes | Export administration & supervision |
| Charges | Import duty, VAT, import income tax | Generally no export duty |
| Related facilities | Standard PIB, facility PIB, temporary PIB | Standard PEB, consolidated PEB, subcontract PEB |
When Are PIB and PEB Filed?
Goods arrive from abroad → PIB
Every import of goods must be declared with PIB, except goods covered by specific exemptions (passengers' personal effects, postal items, etc. per regulations).Goods are shipped abroad → PEB
Every export of goods must be declared with PEB by the exporter. For certain controlled export goods, rules apply according to the type of goods.
Penalties for Late or Incorrect Filing
Frequently asked questions
What is the short difference between PIB and PEB?
PIB is for imports (goods entering Indonesia) and gives rise to import duty and import taxes. PEB is for exports (goods leaving Indonesia) and is used for export administration and supervision.
Is PEB subject to tax?
Generally no. Unlike PIB, which is the basis for levying import duty, VAT, and import income tax, PEB is generally not subject to export duty, except for certain commodities designated by the government.
Who files PIB and PEB?
The importer (for PIB) and the exporter (for PEB) are responsible, and they may appoint a licensed customs broker (PPJK) to file either document through the CEISA system.
Are PIB and PEB both filed in CEISA?
Yes. Both are filed through the CEISA system operated by the Directorate General of Customs and Excise, although with different workflows and menus.
Can one company use both PIB and PEB?
Yes. A company that both imports and exports uses PIB for imports and PEB for exports separately according to the document being processed.