Customs Procedures for Imported Goods
Every imported product entering Indonesia must first go through the customs clearance process.
Customs procedures can be complicated for importers who are not familiar with the process.
For this reason, customs clearance services can be handled by a third party, allowing importers to simply receive their imported goods once the process is completed.
Even so, it is still important to understand the customs procedures for importing goods.
This article explains the customs process from the time the goods are shipped by the supplier until they are released from the port.
Let’s take a closer look.
Customs Procedures for Imported Goods
Customs clearance is one of the mandatory stages that must be completed when imported goods enter the Indonesian customs territory.
This procedure applies at:
- Seaports
- Land ports
- Airports
During customs clearance, the authorities may inspect import documents and the physical goods, while taxes and duties on the imported products are also collected.
This process helps strengthen the legal status of imported goods and protects them from manipulation by certain parties.
The following are the customs procedures starting from the time the imported goods are still with the supplier until they are released from the port.
1. Find a Supplier or Exporter
Before importing goods, the importer first needs to find a supplier for the products to be imported.
At this stage, the importer also negotiates the price of the goods based on the quantity and quality to be imported.
2. Open a Letter of Credit (L/C) at a Foreign Exchange Bank
After reaching an agreement on the price, the importer opens a Letter of Credit (L/C) at a Foreign Exchange Bank by submitting a Purchase Order (PO) for the goods to be imported.
The bank then communicates with the overseas bank representing the exporter and proceeds according to the agreement stated in the L/C that has been agreed upon by the importer and exporter or supplier.
3. Exporter Sends Documents to the Importer
The exporter then sends copies of the required documents to the importer.
These documents may include:
- Bill of Lading (B/L)
- Invoice
- Packing List
- Other required documents
4. Original Documents Are Sent to the Importer
The original documents or second originals are then sent to the importer through the bank.
5. Preparation of the Import Declaration (PIB)
The next stage is for the importer to prepare or complete the Import Declaration (PIB), which will later be submitted to the Directorate General of Customs and Excise (DJBC).
Importers can prepare and submit the PIB independently if they have their own:
- PIB Module
- EDI System
However, if the importer does not have its own PIB Module and EDI System, the importer will need to prepare and submit the PIB through a Customs Brokerage Company (PPJK).
The PPJK will assist with preparing and submitting the PIB.
6. Check Payable Obligations and Prepare Supporting Documents
Once the PIB document has been completed, the importer can check the obligations that must be paid, including:
- Import duties
- Income Tax (PPh)
- Other applicable taxes
At the same time, the importer also needs to include the required supporting documents in the PIB.
7. Pay Taxes Through the Bank
The importer can then pay the applicable taxes and additional PNBP charges through a Foreign Exchange Bank.
8. Submit PIB Data to Customs and Excise
After the taxes have been paid, the bank will send the payment data to the Customs and Excise Service Computer System (SKP) through the Electronic Data Interchange (PDE) platform.
In addition to the bank, the importer also submits PIB data online to the Customs and Excise Service Computer System through PDE.
9. Validation and Inspection Through INSW
The data will then be checked and validated through the Indonesia National Single Window (INSW) portal.
This process is intended to verify:
- Accuracy of PIB data
- Required permits
- LARTAS-related licensing requirements
10. Correct the PIB if There Are Errors
If errors are found in the PIB data, the system will reject and return the submission.
The importer will need to correct the PIB and resubmit the data.
If the data is correct and the process through INSW has been completed, the PIB data will automatically be forwarded to the Customs and Excise SKP.
11. Data Validation by Customs and Excise
After the PIB data is received by the Customs and Excise SKP, it will be validated again.
The purpose is to verify the accuracy of the PIB data and analyze the applicable LARTAS requirements within the Customs and Excise system.
12. Customs Channel Assignment
Once the data has been verified, the next stage is customs channel assignment.
There are three different channels for handling imported goods:
- Green Line
- Yellow Line
- Red Line
Each channel has different procedures for handling and inspecting goods.
The channel is determined based on the conformity between the documents and the manifest or through random selection by the Customs and Excise system.
Green Line
If the PIB is assigned to the Green Line, a Goods Release Approval Letter (SPPB) can be issued directly.
Yellow Line
If the PIB is assigned to the Yellow Line, the importer must upload supporting documents such as:
- MBL
- CIP
- SPJK
- Other required documents
At this stage, Customs and Excise will review the completeness of the documents and determine whether a physical inspection is required.
Red Line
If the PIB is assigned to the Red Line, Customs and Excise will inspect both the documents and the physical imported goods.
If the inspection results are correct, Customs and Excise will issue an SPPB.
However, if the inspection results are not correct, sanctions may be imposed in accordance with the applicable regulations.
13. Print the SPPB
After the SPPB is issued, the importer will receive a response and must print the SPPB through the PIB Module.
14. Release the Goods from the Port
The final stage is the release of the imported goods.
The importer can release the goods from the port by presenting the original SPPB document.
These are the main stages of customs clearance for imported goods.
If the imported goods are classified as LARTAS, the importer will also need to prepare the required licensing documents.
These may include:
- Import Approval (PI)
- Surveyor Report (LS)
- SDPPI Certification for devices capable of transmitting signals
Customs Clearance Services with PT. Alpha Romeo Teknologi
PT. Alpha Romeo Teknologi provides customs clearance services for imported goods.
We can assist with the customs process from A to Z for your imported products.
With our assistance, the customs process can become easier and faster.
You only need to provide the required data to us and wait for the imported goods to arrive.
This allows you to remain focused on developing your business.
Interested in using our services or discussing your requirements first?